Statutory Instrument 257 of [CAP. 23:02

Transcription

1 ZIMBABWE Statutory Instrument 257 of [CAP. 23:02 Customs and Excise (Southern African Development Community) (Suspension) (Amendment) Regulations, 2006 (No.5) IT is hereby notified that the Minister of Finance has, in terms of section 235 of the Customs and Excise Act [Chapter 23:02], made the following regulations: 1.(1) These regulations may be cited as the Customs and Excise (Southern African Development Community) (Suspension) (Amendment) Regulations, 2006 (No. 5). (2) 2. The Customs and Excise (Southern African Development Community) (Suspension) Regulations, 2002, published in Statutory Instrument 345 of 2002, are amended by the repeal of the Second Schedule and the substitution of SECOND SCHEDULE Tariff Code Product Description live pure bred breeding horses,asses,mules and hinnies live horses, asses, mules and hinnies, other than for purebred breeding live pure-bred breeding bulls other pure bred breeding animals, excl. bulls live bovine animals, other than pure-bred breeding live pure-bred breeding swine live swine weighing <50kg (excl. pure-bred breeding) live swine weighing >=50kg (excl. pure-bred breeding) live pure-bred breeding sheep other live sheep (excl. pure-bred breeding) live pure-bred breeding goats other live goats (excl. pure-bred breeding) live fowls of species gallus domesticus, weighing =<185g (chicks) live turkeys weighing =<185g live ducks, geese, and guinea fowls, weighing =<185g Fowls - - Fowls of the of species the species Gallus domesticus Gallus domesticus live turkeys,ducks, geese and guinea fowls, weighing >185g live primates live whales, dolphins and porpoises (mammals of the order cetacea); manatees and dugongs (mammals of the order sirenia) other live birds other live animals

2 fresh or chilled bovine carcasses and half carcasses fresh or chilled unboned bovine meat (excl. carcasses) fresh or chilled boneless bovine meat frozen bovine carcasses and half carcasses frozen unboned bovine meat (excl. carcasses) frozen boneless bovine meat fresh or chilled swine carcasses and half carcasses fresh or chilled unboned hams, shoulders and cuts thereof of 2 swine fresh or chilled swine meat, nes (unboned) frozen swine carcasses and half carcasses frozen unboned hams, shoulders and cuts thereof of swine frozen swine meat, nes fresh or chilled lamb carcasses and half carcasses fresh or chilled sheep carcasses fresh or chilled unboned meat or sheep fresh or chilled boneless meat of sheep frozen lamb carcasses and half carcasses frozen sheep carcasses and half carcasses frozen unboned meat of sheep frozen boned meat of sheep fresh chilled or frozen goat meat meat of horses,asses,mules or hinnies,fresh,chilled fresh or chilled edible bovine offal frozen bovine tongues frozen bovine livers frozen edible bovine offal (excl. tongues and livers) fresh or chilled edible swine offal frozen swine livers frozen edible swine offal (excl. livers) other fresh or chilled other frozen fresh or chilled whole chickens frozen whole chickens fresh or chilled cuts and offal of chickens frozen cuts and offal of chicken fresh or chilled whole turkeys frozen whole turkeys fresh or chilled cuts and offal of turkeys frozen cuts and offal of turkeys fresh or chilled whole ducks, geese or guinea fowls frozen whole ducks, geese or guinea fowls fresh or chilled fatty livers of ducks, geese or guinea fowls fresh/chilled cuts & offal of ducks/geese/guinea fowls (excl 2 fatty livers) frozen cuts and offal of ducks, geese or guinea fowls fresh, chilled or frozen meat and edible offal of rabbits or 2 hares fresh, chilled or frozen other meat and edible meat offal of 2 primates fresh, chilled or frozen other meat and edible meat offal of whales, dolphins and porpoises (mammals of the order cetacea); manatees and dugongs (mammals of the order 2 2

3 sirenia) fresh, chilled or frozen other meat and edible meat offal of 2 reptiles (incl. snakes and turtles) other fresh, chilled or frozen meat and edible meat offal pig and poultry fat, not rendered or otherwise extracted, 2 fresh,chilled, frozen, salted... or smoked unboned swine hams, shoulders and cuts thereof, salted or 2 smoked bellies and cuts thereof of swine, salted, in brine, dried or 2 smoked meat of swine, salted in brine, dried or smoked, nes meat of bovine animals, salted in brine, dried or smoked edible flours, meal of meat and meat offal of primates edible flours, meal of meat and meat offal of whales, 2 dolphins and porpoises (mammals of the order cetacea); manatees and dugongs (mammals of the order sirenia) edible flours, meal of meat and meat offal of reptiles (incl. 2 snakes and turtles) other edible flours and meals of meat and meat offal live ornamental fish, salt water Other Live ornamental fish, fresh water Other Live fish (trout) Other Live fish (eels) Live carp Bluefin tunas (Thunnus thynnus) Southern bluefin tunas (Thunnus maccoyii) other live salt water fish other live fresh water fish fresh or chilled trout, salt water fresh water fish fresh or chilled pacific or atlantic and danube salmon, salt water fresh or chilled pacific or atlantic and danube salmon, fresh 1 water other fresh or chilled salmonidae, salt water fresh water fish fresh or chilled halibut fresh or chilled plaice fresh or chilled sole other fresh or chilled flat fish, salt water fresh water fish fresh or chilled albacore or longfinned tunas fresh or chilled yellowfin tunas fresh or chilled skipjack or stripe-bellied bonito bigeye tunas bluefin tunas southern bluefin tunas fresh or chilled tunas, nes fresh or chilled herrings (excl. livers and roes) 3

4 fresh or chilled cod (excl. livers and roes) fresh or chilled sardines, brisling or sprats, salt water fresh or chilled sardines,sardinella, brisling or sprats, fresh water fresh or chilled haddock fresh or chilled coalfish fresh or chilled mackerel fresh or chilled dogfish and other sharks fresh or chilled eels, salt water fresh water eels Swordfish (Xiphias gladius) Toothfish (Dissostichus spp.) fresh or chilled fish, nes, saltwater fresh water fish fresh or chilled livers & roes of salt water fish fresh or chilled livers & roes of fresh water fish other frozen pacific salmon frozen trout, salt water fresh water fish frozen atlantic salmon, salt water fresh water fish frozen salmonidae nes salt water fresh water fish frozen halibut frozen plaice frozen sole frozen flat fish (excl. halibut, plaice & sole) salt water fresh water fish frozen albacore or longfinned tunas frozen yellowfin tunas frozen skipjack or stripe-bellied bonito bigeye tunas bluefin tunas southern bluefin tunas frozen tunas, nes Herrings (Clupea harengus, Clupea pallasii) Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus ) Swordfish (Xiphias gladius) Toothfish (Dissostichus spp.) frozen sardines,sardinella, brisling or sprats, salt water frozen sardines, sardinella,brisling or sprats, fresh water frozen haddock frozen coalfish frozen mackerel frozen dogfish and sharks frozen salt water eels 4

5 fresh water eels frozen sea-bass frozen hake frozen fish, nes, salt water fresh water fish frozen livers and roes of salt water fish of fresh water fish Swordfish (xiphias gladius) Toothfish (Dissostichus spp.) Other Swordfish ( Xiphias gladius) Toothfish (Dissostichus spp.) Other Swordfish (Xiphias gladius) Toothfish (Dissostichus spp.) Other fish flours, meal and pellets of fish fit for human consumption, salt water of fresh water fish livers & roes, dried, smoked, salted or in brine of salt water fish of fresh water fish fish fillets, dried, salted or in brine, but unsmoked of salt water fish of fresh water fish smoked pacific, atlantic and danube salmon (incl. fillets)..salt water of.fresh water smoked herrings (incl. fillets) smoked fish including fillets (excl. salmon & herrings), salt water smoked fish including fillets (excl. salmon & herrings), fresh water dried cod, not smoked dried fish, not smoked (excl. cod), salt water dried fish, not smoked (excl. cod), fresh water herrings salted or in brine but not dried or smoked cod salted or in brine but not dried or smoked anchovies salted or in brine but not dried or smoked other fish, salted or in brine, not dried or smoked nes salt water other fish, salted or in brine, not dried or smoked nes fresh water rock lobster,other sea crawfish,of salt water: potted or tinned frozen rock lobster and other sea crawfish, salt water: not potted or tinned of fresh water frozen lobsters of salt water,potted or tinned frozen lobsters of salt water, notpotted or tinned 5

6 of fresh water frozen shrimps and prawns of salt water,potted or tinned frozen shrimps and prawns of salt water not potted or tinned of fresh water frozen crabs of salt water,potted or tinned frozen crabs of salt water not potted or tinned of fresh water other frozen crustaceans,incl.flours,meals&pellets thereof fit for human consumption. potted/tinned, salt water frozen crustaceans, incl.flours,meals&pellets of crustaceans. fit for hum. cons. not potted or tinned of fresh water live rock lobster & other sea crawfish, salt water of fresh water rock lobsters & other sea crawfish, not frozen nor live other than potted or tinned: salt water rock lobsters & other sea crawfish, not frozen nor live other than potted or tinned: fresh water of fresh water live lobsters (homarus spp.), salt water of fresh water lobsters (homarus spp.), not frozen or live of salt water potted or tinned lobsters not frozen,of salt water,not potted or tinned of fresh water live shrimps & prawns, salt water of fresh water shrimps & prawns, not frozen or live, salt water potted or tinned shrimps and prawns excl.frozen,potted and tinned of fresh water live crabs, salt water of fresh water crabs, not frozen or live, salt waterpotted or tinned crabs of salt water,not potted or tinned or frozen of fresh water live crustaceans, nes, salt water of fresh water crustaceans, nes. not frozen or live, salt water incl.flours, meals & pellets for human cons crustaceans not frozen, incl.flours, meals & pellets for human cons other than potted or tinned of fresh water live oysters, salt water of fresh water oysters other than live, salt water oysters of salt water not potted or tinned of fresh water live scallops, salt water of fresh water scallops, fresh or chilled, salt water potted or tinned scallops,live, fresh or chilled of salt water of fresh water 1 6

7 scallops of salt water (excl.live,fresh chilled) potted or tinned scallops of salt water, not potted or tinned excl live, fresh or chilled of fresh water live mussels, salt water of fresh water mussels, fresh or chilled, salt water potted or tinned mussels,fresh or chilled, of salt water other than potted ot tinned of fresh water mussels, potted or tinned. excl.live, fresh or chilled mussels (excl. live, fresh or chilled) of salt water not potted / tinned of fresh water live cuttlefish and squid, salt water of fresh water cuttlefish and squid, fresh or chilled, salt water potted or tinned cuttle fish and squid,fresh or chilled, not potted or tinned salt water of fresh water cuttle fish and squid. (excl. live, fresh or chilled of slt water potted or tinned cuttle fish and squid. (excl. live, fresh, chilled) not potted or chilled of fresh water live octopus, salt water of fresh water octopus, fresh or chilled, salt water potted or tinned octopus, fresh or chilled not potted or tinned of salt water of fresh water octopus (excl. live, fresh or chilled) potted or tinned salt water octopus (excl. live, fresh or chilled) not potted or tinned salt water of fresh water snails other than sea snails live aquatic invertebrates other than crustaceans of salt water fit for human consumption of fresh water aquatic invertebrates other than flour, meal and pellets other than crusterceans fresh or chilled, salt water potted or tinned aquatic invertebrates other than flour, meals and pellets other than crusterceans fresh or chilled, not live, potted or tinned of fresh water aquatic invertebrates,potted or tinned,nes.(excl live, fresh or chilled) salt water aquatic invertebrates,nes (excl. live, fresh or chilled) of salt water not potted or tinned 7

8 of fresh water milk and cream not concentrated nor containing added sugar 1 or other sweetening matter, of a f.c.b.w.<=1% milk and cream not concentrated nor containing added sugar 1 or other sweetening matter of a f.c.b.w.>1% but <=6% milk and cream not concentrated nor containing added sugar 1 or other sweetening matter of a f.c.b.w. >6% powdered disaccharide free milk for infants of a f.c.b.w <= other powdered milk and cream of f.c.b.w. <=1. in 1 powder, granules and other solid forms disaccharide free milk and milk for infants of a f.c.b.w. >1. in powder, granules and other solid forms n.c.a.s. etc milk and cream of a f.c.b.w. >1. in powder, granules and 1 other solid forms n c.a.s. etc disaccharide free milk and milk for infants of a f.c.b.w. >1. in powder, granules and other solid forms other powdered milk and cream of a f.c.b.w. >1. in 1 powder, granules and other solid forms disaccharide free milk and milk for infants nes. n.c.a.s. etc other milk and cream n.c.a.s. etc disaccharide free milk and milk for infants nes milk and cream nes yogurt Fermented milk other whey and modified whey w.o.n. conc. or cont added sugar products consisting of natural milk constituents, nes butter dairy spreads fats and oils derived from milk (excl. butter and dairy 2 spreads) fresh (unripened or uncured)cheese, including whey cheese 2 and curd grated or powdered cheese of all kinds processed cheese, not grated or powdered blue-veined cheese cheese, nes birds' eggs,in shell,fresh.preserved or cooked dried Other Dried Other natural honey edible products of animal origin, nes human hair unworked and human hair waste pigs', hogs', or boars' bristles hair and waste 8

9 badger and other brush making hair and waste thereof sausage casings other guts, bladders and stomachs of other animals feathers for stuffing; down skins and parts of birds, powder, waste or parts of feathers (excl. feathers for stuffing; down) ossein and bones treated with acid, powder or waste thereof bones and horn-cores (excl. ossein...) powder or waste thereof Elephant tasks Other ivory, ivory powder and waste Tortoise-shell, whalebone and whalebone hair coral; shells of molluscs, crustaceans, unworked ambergris, castoreum, civet and musk; canthariddes, etc bovine semen products of fish,etc dead animals of chapter silk worm eggs fish eggs for breeding purposes other dormant bulbs, tubers... rhizomes bulbs, tubers... rhizomes in growth or flower; chicory plants and roots unrooted cuttings and slips trees,shrubs,bushes, grafted or not, of kind bearing edible fruit or nuts rhododendrons and azaleas roses mushroom spawn other live plants, nes Roses Carnations Orchirds Chrysanthemums Other other mosses and lichens Fresh other other potatoes, fresh or chilled tomatoes, fresh or chilled onions and shallots, fresh or chilled garlic, fresh or chilled leeks and other alliaceous vegetables, nes, fresh or chilled cauliflowers and headed broccoli, fresh or chilled brussels sprouts, fresh or chilled cabbages, kohlrabi, kale...etc, fresh or chilled Cabbage lettuce, fresh or chilled Lettuce, fresh or chilled, (excl. cabbage lettuce) Witloof chicory, fresh or chilled Other chicory, fresh or chilled Carrots and turnips, fresh or chilled Seed potatoes, fresh or chilled 9

10 Beetroot...radishes and other similar edible roots fresh 1 chilled Cucumbers and gherkins, fresh or chilled Peas, fresh or chilled Beans, fresh or chilled Leguminous vegetables, fresh or chilled, nes Asparagus, fresh or chilled Aubergines, fresh or chilled Celery other than celeric, fresh or chilled Mushrooms, fresh or chilled Other chillies, fresh or chilled other fruits of the genus capiscum or pimenta, fresh and chilled spinach, fresh or chilled other vegetables, fresh or chilled, nes potatoes, frozen shelled or unshelled peas, frozen shelled or unshelled beans, frozen leguminous vegetables, shelled or unshelled, frozen nes spinach, frozen sweet corn, frozen other vegetables, frozen mixtures of vegetables, frozen olives cucumbers and gherkins provisionally preserved mushrooms of the genus agaricus Other other vegetables & mixtures of vegetables, provisionally 1 preserved dried onions Dried mushrooms and truffles mushrooms of the genus agaricus wood ears(auricularia spp.) jelly fungi(tremella spp.) Other dried vegetables, nes dried pea seeds, shelled other peas, dried and shelled chickpeas, dried and shelled other chickpeas, dried and shelled seed beans in quantities of less than 90kg, dried shelled other beans, dried, shelled small red seed beans in quantities of less than 90kg, shelled other small red beans,dried and shelled kidney seed beans including white pea beans in quantities of less than 90kg, dried and shelled other dried kidney beans, shelled seed beans in quantities of less than 90kg, shelled other dried beans, shelled, nes Lentils Dried broad beans and horse beans, shelled broad bean seeds 1 10

11 Other Dried guar splits shelled Dried babycorn seed, shelled Dried sweetcorn seed, shelled Other manioc(cassava) sweet potatoes Other Coconuts, desiccated fresh or dried Coconuts, excluding desiccated fresh or dried Brazil nuts, in shell, fresh or dried Brazil nuts, without shell, fresh or dried Cashew nuts, in shell,fresh or dried Cashew nuts, shelled, fresh or dried Almonds in shell, fresh or dried Almonds shelled, fresh or dried Hazlenuts in shell, fresh or dried Hazlenuts shelled, fresh or dried Walnuts in shell, fresh or dried Walnuts shelled, fresh or dried Chestnuts fresh or dried Pistachio fresh or dried Macadamia nuts Other BANANAS, INCLUDING PLANTAINS, FRESH or dried Fresh Dried Fresh Dried Pineapples Avocadoes GUAVAS, MANGOES AND MANGOSTEENS, FRESH or 2 dried FRESH and dried ORANGES MANDARINS, CLEMENTINES, WILKINGS...FRESH or dried GRAPEFRUIT, FRESH or dried LEMONS AND LIMES, fresh or DRIED CITRUS FRUIT, FRESH NES Fresh grapes Dried grapes Watermelons, fresh Melons, fresh, (excl.watermelons) Papaws (papayas), fresh Apples, fresh Pears and quinces, fresh Apricots, fresh Cherries, fresh Peaches, including nectarines, fresh Plums and sloes, fresh Strawberries, fresh Raspberries, blackberries, mulberries and loganberries, fresh 1 11

12 Cranberries, milberries...etc, fresh Kiwifruit, fresh Durians, fresh Other fruit, fresh, nes Strawberries raspberries, blackberries, etc Other Cherries Strawberries, provisionally preserved, not for immediate 1 consumption Other Dried apricots Dried prunes Dried apples Other dried fruit, nes Mixtures of dried fruit and nuts of this Chapter peel of citrus fruit or melons, fresh, frozen, dried or provisionally preserved not decaffeinated decaffenated not decaffeinated Roasted, decaffeinated coffee Other green tea, not fermented in immediate other green tea, not fermented, packings of a content not 1 exceeding 3kg black tea fermented/ partly fermented in immediate packings 1 not exceeding 3kg other black teas fermented/ partly fermented Mate Dried pepper (excl. crushed or ground) Pepper seed, crushed or ground Other crushed or ground pepper Fruits of genus capsicum or genus pimenta, dried or crushed or ground Vanilla Cinnamon and cinnamon-tree flowers, neither crushed nor ground Other Cinnamon and cinnamon-tree flowers, crushed or ground Cloves whole fruit cloves and stems Nutmeg Mace Cardamoms, neither crushed nor ground Cardamoms, crushed or ground Seeds of anise or badian,neither crushed nor ground Seeds of anise or badian crushed or ground Seeds of coriander, neither crushed nor ground Seeds of coriander, crushed or ground Seeds of cumin, neither crushed nor ground Seeds of cumin crushed or ground Seeds of caraway, neither crushed nor ground 12

13 Seeds of caraway, crushed or ground Seeds of fennel or juniper, neither crushed nor ground Seeds of fennel or juniper,crushed or ground Ginger, neither crushed nor ground Ginger, crushed or ground Saffron, neither crushed nor ground Saffron, crushed or ground Turmeric, neither ground nor crushed Turmeric, crushed or ground Spice mixtures, neither crushed nor ground Spice mixtures, crushed or ground Other spices, neither crushed nor ground Other spices, crushed or ground Durum wheat Meslin Other Rye Barley Oats Maize seed OTHER MAIZE Rice in the husk (paddy or rough) Husked (brown) rice Semi-milled or wholly milled rice Broken rice Grain sorghum Buckwheat Millet Canary seed OTHER CEREALS, NES Wheat or meslin flour Rye flour Maize (corn) flour Other cereal flour, nes Groats and meal of wheat Groats and meal of maize Groats meal of other cereals Cereal pellets Rolled or flaked oats grains Rolled or flaked grains of other cereals Oother worked grains of oats, nes Other worked grains of maize (corn), nes Other worked grains of other cereals Cereal germ, whole, rolled, flaked or ground Potatoflour meal and powder Flakes, granules and pellets of potatoes Flour, meal and powder oof the dried leguminous vegetables Flour meal and powder the dried sago of roots or tubers Flour, meal and powder of products of chapter Malt not roosted Roasted mult Wheat starch 13

14 Maize (corn) starch Potato starch Manioc (cassava) starch Other starches, nes inulin Wheat gluten soyabeans ground-nuts in shell, not roasted or otherwise cooked shelled ground-nuts, not roasted or otherwise cooked copra linseed low erucic acid or colza seeds whether or not broken other rape or colza seeds sunflower seeds whetehr or not broken cotton seeds sesamum seeds mustard seeds poppy seeds other oilseeds, nes soya bean flour and meal other flours and meal of oil seeds or oleaginous nes sugar beet seed, of a kind used for sowing lucerne (alfalfa) seed, of a kind used for sowing clover seed, of a kind used for sowing fescue seed, of a kind used for sowing kentucky blue grass seed, of a kind used for sowing rye grass seed, of a kind used for sowing other seeds of forage plants, of a kind used for sowing nes seeds of herbaceous plants cultivated principally for their flowers, of a kind used for sowing vegetable seed, of a kind used for sowing other seeds, fruit and spores, of a kind used for sowing nes hop cones (excl. ground, powdered or pellets), fresh or dried hop cones, ground, powdered or lupulin ginseng roots, of a kind used in perfumery, pharmacy etc coca leaf poppy straw other plants ands parts of plants nes seaweeds and other algae used for human cons fresh or dried sugar beet, fresh, chilled, frozen or dried Other cereal straw and husks unprepared lucerne (alfalfa) meal and pellets other forage products, nes gum arabic resins, gums resins and oleoresins pium vegetable sap or extract of liquorice vegetable sap or extract of hop other vegetable saps and extracts, nes pectic substances, pectinates and pectates 14

15 agar-agar mucilages and thickeners of locust beans, bean seeds and guar seeds mucilages and thickeners, derived from vegetable nes bamboos rattans vegetable materials for plaiting, (excl.bamboos and rattans) cotton linters vegetable products, nes pig fat (including lard) and poultry fat nes Tallow other fats of bovine animals, sheep or goats (excl. tallow) lard stearin, lardoil, oleostearin, oleo-oil and tallow oil fish-liver oils and their fractions fish fats, oils and fractions (excl. fish liver oils) marine mammal fats, oils and their liquid fractions wool grease and fatty substances derived therefrom (incl. lanolin) other animal fats and oils and their fractions not chemically modified Crude soya oil cooking oil of soya oil other soya oil (excl. crude) and its fractions crude ground-nut oil and its fractions not chemically modified ground-nut cooking oil and its fractions not chemically 2 modified other ground-nut cooking oil (excl. crude) and its fractions Virgin olive oil and its fractions not chemically modified cooking oil of olive oil other olive oil (excl. vergin) and its fractions cooking oil of other olive oils other oils and their fractions, obtained solely from.olives crude palm oil and its fractions cooking oil of palm oil other palm oil (excl. crude) and its fractions Crude oil of sunflower seed, safflower seed and its fraction other cooking oil of sunflower or saflower seed Other safflower oil (excl crude) and fraction crude cotton-seed oil,whether or not gossypol has been removed cooking oil of cotton seed other cotton-seed oil (excl. crude) and fractions crude coconut (copra) oil cooking oil of coconut other coconut copra oil (excl. crude) and fractions crude palm kernel or babassu oil cooking oil of palm kernel or babassu other palm kernel or babassu oil (excl. crude) and fractions crude low erucic acid rape or colza oil other low erucic acid rape or colza oil other crude oil of rape, colza or mustard nes 15

16 other rape, colza or mustard oil and fractions crude linseed oil linseed oil (excl.crude)& fractions,refined or not chemically modified crude maize (corn) oil cooking oil of maize other maize (corn) oil (excl. crude) and fractions castor oil and its fractions cooking oil of sesame other sesame oil and its fractions vegetale tallow other vegetable cooking oil other fixed vegetable fats and cooking oil of other vegetables, nes animal fats and oils and fractions industrial hydrogenated palm fat other vegetable fats, oils and their fractions margarine (excl. liquid) edible mixtures or preps. of fats or vegetable fats or oils etc epoxidised soyabean oil other animal or vegetable fats & oil an their fractions and edible mixtures and preps thereof nes glcerol,crude; & glycerol lyes, glycerol waters vegetable waxes (excl. triglycerides) beeswax & other insect waxes and spermaceti degras, residues from treatment of fatty substances animal or vegetable waxes sausages and similar products of meat, meat offal or blood, 1 food preps based on these products homogenised preps of meat meat offal or blood nes other preps of liver of any animal preparations of turkey meat prepared/preserved meat,offal/blood of fowls of species 1 galus domesticus other preparations of poultry(exc.turkey/of fowls of species 1 gallus domesticus preparations of hams and cuts of swine preparations of shoulders and cuts of swine, preparations of swine meat, including mixtures nes preps of bovine animals other preps, including preps of blood of any animal extracts of meat extracts and juices of meat, fish or crustaceans, molluscs or 1 other aquatic invertebrates (excluding extracts of meat) prepared or preserved salmon fish, potted or tinned other prepared or preserved salmon fish herring, whole or in pieces but not minced potted or tinned herring, whole or in pieces but not minced not potted nor 1 tinned prepared or preserved, potted or tinned sardines,sardinella & brisling or sprats sardines,sardinella,brisling or sprats prepared/preserved not potted/tinned 1 16

17 tuna... bonito in tins, whole or in pieces but not minced tuna... bonito not tinned/potted, whole or in pieces but not 1 minced mackerel in tins/pots, whole or in pieces but not minced mackerel not tinned/potted, whole or in pieces but not 1 minced anchovies prepared or preserved, whole or in pieces but not 1 minced other prepared or preserved fish,whole or in pieces, ecxl 1 minced nes potted or tinned other fresh in tins/pots, whole or in pieces, excl minced potted or tinned fish specially prepared for infants other specially prepared fish for infants,not potted or tinned other prepared or preserved fish, of fresh water for infants other prepared or preserved fish nes, in tins, salt water other prepared or preserved fish nes, not tinned/potted, salt 1 water other prepared or preserved fish of fresh water incl minced caviar and caviar substitutes crab potted or tinned, of salt water other crab not potted or tinned but prepared prepared or preserved crab (excl tinned salt water crab potted or tinned shrimps & prawns,salt water other shrimps & prawns prepared or preserved or tinned prepared/preserved shrimps & prawns (excl tinned / potter) potted or preserved lobster,of salt water other prepared or preserved lobster not potted or tinned prepared/preserved lobster (excl tinned/potted salt water other crustaceans potted or tinned,of salt water other crustaceans,salt water excl potted or tinned crustaceans,nes,(excl tinned/potted salt water crustaceans potted or tinned molluscs &other inveterbtaretes other molluscs & other invertebrates not potted or tinned molluscs & other aquatic invertebrates (excl tinned / potter) raw cane sugar, in solid form raw beet sugar, in solid form cane or beet sugar, containing added flavouring or colouring cane or beet sugar, in solid form, nes lactose and lactose syrup cont.by weight>=99% lactose. dry matter lactose and lactose syrup cont.by weight <99% lactose.. dry matter maple sugar and maple syrup glucose and glucose syrup, containing <2 fructose glucose and glucose syrup, containing >=2 but <5 fructose chemically pure fructose other fructose and fructose syrup, containing >5 fructose other sugars containing 5 fructose cane molasses other sugar confectionary not containing coca chewing gum sugar confectionery (incl. white chocolate), not containing 2 17

18 cocoa..nes cocoa beans, whole or broken, raw or roasted cocoa shells, husks, skins and other cocoa waste cocoa paste, not defatted cocoa paste, wholly or partly defatted cocoa butter, fat and oil cocoa powder, not containing added sugar or other sweetening matter Cocoa powder, containing added sugar or other sweetening Other food preps in block slabs weighing >2kgs Other food preps in blocks..filled Other food preps in blocks not filled Other food preps containing cocoa Preps for infant use, for retail sale, of flour etc Mixes and doughs for prep of bakers wares of Food preps of flour, milk, starch or malt extract..nes Food preps of flour of diabetic or culinary purposes Food preps of flour (excl and ) Uncooked pasta containing eggs not stuffed Uncooked pasta not containing eggs, not stuffed Stuffed pasta Other pasta, nes couscous Tapioca and substitutes prepared from starch in flakes, grains Prepared foods obtained by the swelling of roasting or 1 cereals Prepared foods obtained from unroasted cereals Bugar wheat Prepared cereals in grain form (excluding maize) Crisp bread Ginger bread and the like Sweat biscuits Waffles and wafers Rusks, toasted bread and similar toasted products Bread, pastry, cakes, biscuits and other bakers cucumbers and gherkins Other tomatoes, whole or in pieces Other mushrooms of the genus agaricus Truffles Other Potatoes other vegetables and mixtures of vegetables homogenised vegetables Potatoes Peas beans shelled Other Asparagus olives sweet corn 1 18

19 Bamboo shoots Other vegetables,fruit,nuts,fruit peel and other parts of plants 1 preserved by sugar(drained,glaced or crystallized) homogenised preps citrus fruit Other Groundnuts other incl mixtures pineapples, prepared or preserved (excl. those of and 20.07) citrus fruit, prepared or preserved (excl. those of and 20.07) pears, prepared or preserved (excl. those of and 20.07) apricots, prepared or preserved (excl. those of and 20.07) cherries, prepared or preserved (excl. those of and 20.07) peaches, prepared or preserved (excl. those of and 20.07) strawberries palm hearts, prepared or preserved (excl. those of and 20.07) mixtures of fruit, prepared or preserved (excl and 20.07) other fruit, etc, prepared or preserved, nes frozen orange juice, unfermented, not containing added spirit orange juice nt frozen, of bv =< unfrozen orange juice, unfermented, not containing added spirit grapefruit juice, unfermented, not containing added spirit of bv =< other gapefruit juices other single citrus fruit juice of bv=< other single citrus fruit juice pineapple juice, unfermented, not containing added spirit of a bv=< other pineapple juice tomato juice, unfermented, not containing added spirit grape juice (inld must), unfermented, not containing added spirit of bv=< other grape juice Apple juice, unfermented, not containing added spirit of bv other apple juice other single fruit or veg juice Mixtures of juices, unfermented, noy containg added spirit extracts, essences and concentrates of coffee preparations with a basis of extract/essence etc or with a 2 basis of coffee extracts, essences, concentrates and prep of tea or mate roasted coffee substitutes (incl. chicory), etc active yeasts 2 19

20 inactive yeasts and other dead single cell microorganisms prepared baking powders soya sauce tomato ketchup and other tomato sauces mustard flour and meal, prepared mustard Sauces ans sauces prep, mixed condiments nes flavours used in the food and drink industry Other soups and broths and preparations therefor homogenized composite food preps ice cream and other edible ice, whether or not containing 2 cocoa protein concentrates and textured protein substances Opaque beer powder other aerated waters in closed bottles or other containers or 3 drinking Aerated waters excl other mineral waters not aerated, not sweetened Other unsweetened waters, ice and snow flavoured aerated waters, with added sugar, Other Other non-alchoholic beverages, nes Designated opaque beer made from malt >=2g/ml.. derived $0.05 per litre Designated opaque beer made from malt - nes $0.05 per litre other sparkling wine >14% not wholly produced in zw sparkling wine =<14% not wholly produced in zw other wine of alc strength >14% in containers holding =<2l other grape must...add. of alcohol, >14% aa, =<2l containers 1 not wholly prod in zw wine (not sparkling), =<14% aa, =<2l containers not wholly 1 produced in zw grape must...addition of alcohol, =<14% aa, =<2l containers 1 not wholly produced in zw grape must... addition of alcohol, >14% aa, >2l not wholly 1 prod in zw wine (not sparkling), =<14% aa, >2l not wholly prod in zw grape must... addition of alcohol, =<14% aa, >2l cont. not 1 wholly produced in zw Other grape must,nes vermouth...substances, >14% aa, <=2l vermouth...substances, <=14% aa, <=2l vermouth...substances, >14% aa vermouth...substances, <=14% aa, >2l, not wholly prod in zw cider perry mead Designated opaque beer, >=2g/100ml dry weight other opaque beer n.e.s. $0.25per litre sparkling wine >14%aa not wholly produced in zw sparkling wine <=14% not wholly produced in zw of an alcoholic strength by volume exc 14 % vol 1 20

21 Other other wine of alc strength >14% other wine nes other fermented beverages... nes Undenatured ethyl alcohol, of alcohol strength >= 8 $0/L Methylated spirits, coloured for medical use $0/L Other coloured methylated spirits $0/L Ethyl alcohol and other spirits denatured by addition of <1% $0/L of be Ethyl alcohol spirits, for medical use excl $0/L Ethyl alcohol spirits other than for medic use $0/L Other spirits from distilled grape wine or mar $0/L Whiskey excl $0/L Other rum, nes $0/L tafia $10.15 per litre Other gin, nes $0/L geneva $ Other vodka, nes $0/L Other liqeurs and other cordials, nes $0/L other bitters $0/L Oyher spirits and spirituous beverages $0/L vinegar and substitutes for vinegar obtained from acetic acid flours, meals and pellets of meat or meat offal, unfit for human cons, greaves flours, meals and pellets of fish... invertebrates, unfit for human cons brans, sharps and other residues of maize brans, sharps and other residues of wheat brans, sharps and other residues of other cereals brans, sharps and other residues of leguminous plants residues from manufacture of starch and similar residues beet pulp, bagasse and other waste of sugar manufacture brewing or distilling dregs and waste oil-cake and other solid residues, of soya-bean oil-cake and other solid residues, of ground-nuts oil-cake and other solid residues of cotton seeds oil-cake and other solid residues of linseed oil-cake and other solid residues of sunflower seeds oil-cake and other solid residues of low erucic acid rape or colza seeds other oil-cake and other solid residues of rape or colza seeds oil-cake and other solid residues of coconut or copra oil-cake and other solid residues of palm nuts and kernels oil-cake and residues, of other vegetable fats and oils wine lees; argol Other vegetable material, waste, residues, etc animal feeding acorns and horse chestnuts, for animal feeding other vegetable materials, waste, residues, etc animal feeding nes dog or cat food, put up for retail sale other preps for feeding dogs, cats, cage birds, fish nes 2 21

22 vitamin additives of substances for exc. pure substances of chapter other preparations of a kind used in animal feeding excl flue-cured tobacco, of the virginia type, not stemmed/stripped burley tobacco, not stemmed/stripped dark-fired tobacco, not stemmed/stripped oriental tobacco, not stemmed/stripped sun-cured tobacco, not stemmed/stripped other tobacco, not stemmed/stripped Flue cured tobacco of Virginia type, partly or wholly stemn Burley tobacco, partly or wholly stemmed/stripped Dark fired tobacco, partly or wholly stemmed/stripped Oriental tobacco partly or wholly stemmed/stripped Sun cured tobacco, partly or wholly stemmed/stripped Other tobacco, partly or wholly stemmed/stripped Tobacco refuse in immediate packs or conten Tobbaccorefuse in immediate packings of a content =>2kg Cigars, cheroots and cigarillos containing tobacco Cigarettes containing tobacco weigh Cigarettes containing tobacco weighing > Cigarettes containing tobacco weighing Cigarettes containing tobacco weigh Cigars, cheroots &cigarillos not containing tobacco Cigars, cheroots & cigarillos Cigarettes not containing tobbacco cigarette tobacco, whether or not containing tobacco substitutes pipe tobacco, whether or not containing tobacco substitutes other smoking tobacco with or without tobacco substitutes homogenised tobacco strip suitable for use as wrapper in 1 mnfr of cigars other homogenised or reconstituted tobacco cigarette tobacco substitutes snuff tobacco extracts and essences other manufactured tobacco...nes salt in immediate packings <5kgs other unroasted iron pyrites sulphur of all kinds other than sublimed sulphur, preciptated sulphur, & colloidal sulphur natural graphite in powder or in flakes other silica sands and quartz sands other quartz quartzite kaolin and other kaolinic clays, whether or not calcined bentonite fire-clay other clays, nes 22

23 andalusite, kyanite and sillimanite mullite chamotte or dinas earths chalk unground natural calcium phosphates, aluminium calcium phosphates, etc ground natural calcium phosphates, aluminium, calcium phosphates, etc natural barium sulphate (barytes) natural barium carbonate (whitherite) silicious fossil, meals and similar siliceous earths whether or not calcined, of an apparent specific gravity of 1 or less Pumice stone Emery, natural corundum,natural garnet and other natural abrasives emery, natural corundum, natural garnet and other natural abrasives slate, crude, roughly trimmed or merely cut marble and travertine crude or roughly trimmed merely cut into a square or rectangular shape ecaussine and other calcarcous building stone; alabaster granite, crude or roughly trimmed granite, merely cut into a square or rectangular shape sandstone other monumental or building stones pebbles, gravel, shingle and flint macadam of slag, dross or similar industrial waste tarred macadam marble granules, chippings and powder Other dolomite not calcined calcined or sintered dolomite dolomite ramming mix natural magnesium carbonate (magnesite) other gypsum; anhydrite plasters limestone flux; limestone and other calcareous stone quick lime slaked lime hydraulic lime cement clinkers White Portland cement Other Aliminous cement Other hydraulic cement, etc crocidolites other crude mica and mica rifted into sheets or splittings mica powder mica waste natural steatite, talc, not crushed or powdered natural steatite, talc, crushed or powdered 23

24 natural sodium borates and concentrates thereof whether or not calcined Other felspar fluorspar containing by weight <=97% of calcium fluoride fluorspar containing by weight >97% of calcium fluoride leucite nepheline and nepheline syenite vermiculite, perlite and chlorites (unexpanded) kieserite, epsomite (natural magnesium sulphates) Other non-agglomerated iron ores and concentrates agglomerated roasted iron pyrites manganese ores & concetrates incl copper ores & concetrates nickel ores and concentrates cobalt ores and concentrates Aluminium ores and concentrates lead ores and concentrates zinc ores and concentrates tin ores & concentrates Chromium ores and concentrates tungsten ores and concentrates uranium ores and concentrates thorium ores and concentrates roasted molybdenum ores and concentrates Other titanium ores and concentrates zirconium ores and concentrates Other silver ores and concentrates Other antimony ores and concentrates Other granulated slag (slag sand) from the mnf of iron or steel slag, dross, etc, from the manufacture of iron or steel hard zinc spelter Other leaded gasoline sludges & leaded anti-knock compound sludges Other Containing mainly copper ash and residues containing mainly aluminium ash and residues containing arsenic, mecury thallium or their mixtures, of a kind used for the extraction of arsenic or those metals or for the manufacture of their chemical compounds other containing antimony, berylium, cadmium, chromium or other mixtures Other ash and residues from incineration of municipal waste Other Anthracite not agglomerated 24