Anguilla Customs ONLINE HS TARIFF

Transcription

1 Anguilla Customs ONLINE HS TARIFF ONLINE TARIFF ORGANISATION The online Anguilla HS Tariff consists of four PDF documents. These documents are named: 1. AI Tariff Intro (this document) It gives an introduction to the online tariff, and provides the content of each section and chapter. 2. AI Tariff CH01-49 It includes all commodities in chapters 1 to AI Tariff CH50-97 It includes all commodities in chapters 50 to AI Tariff Supplement It identifies exemptions, symbols and codes used by the Customs Department Three other documents are also available for viewing online. These documents are: 1. the Customs Act (C169) 2. the Customs Regulations (C169) 3. the Cruising Permit Act (C165) The Table of Contents, below, lists each section, and identifies the associated chapters. There are a total of 21 sections labeled Section I to Section XXI and 97 chapters, labeled Chapter 1 to Chapter 97. All documents are in pdf format and located on the T: drive. * * * 1

2 TABLE OF CONTENTS Section I Live animals; animal products Section Notes Chapters 1. Live animals. 2. Meat and edible meat offal. 3. Fish and crustaceans, molluscs and other aquatic invertebrates. 4. Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included. 5. Products of animal origin, not elsewhere specified or included. Section II Vegetable products Section Note Chapters 6. Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage. 7. Edible vegetables and certain roots and tubers. 8. Edible fruit and nuts; peel of citrus fruit or melons. 9. Coffee, tea, mate and spices. 10. Cereals. 2

3 11. Products of the milling industry; malt; starches; inulin; wheat gluten. 12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder. 13. Lac; gums, resins and other vegetable saps and extracts. 14. Vegetable plaiting materials; vegetable products not elsewhere specified or included. Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes Chapter 15. Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes. Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes Section Note Chapters 16. Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates. 17. Sugars and sugar confectionery. 18. Cocoa and cocoa preparations. 3

4 19. Preparations of cereals, flour, starch or milk; pastrycooks products. 20. Preparations of vegetables, fruit, nuts or other parts of plants. 21. Miscellaneous edible preparations. 22. Beverages, spirits and vinegar. 23. Residues and waste from the food industries; prepared animal fodder. 24. Tobacco and manufactured tobacco substitutes. Section V Mineral products Chapters 25. Salt; sulphur; earths and stone; plastering materials, lime and cement. 26. Ores, slag and ash. 27. Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes. Section VI Products of the chemical or allied industries Section Notes Chapters 28. Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radio- active elements or of isotopes. 4

5 29. Organic chemicals. 30. Pharmaceutical products. 31. Fertilisers. 32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks. 33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations. 34. Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, dental waxes and dental preparations with a basis of plaster. 35. Albuminoidal substances; modified starches; glues; enzymes. 36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations. 37. Photographic or cinematographic goods. 38. Miscellaneous chemical products. Section VII Plastics and articles thereof; rubber and articles thereof Section Notes Chapters 39. Plastics and articles thereof. 40. Rubber and articles thereof. 5

6 Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) Chapters 41. Raw hides and skins (other than furskins) and leather. 42. Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut). 43. Furskins and artificial fur; manufactures thereof. Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork Chapters 44. Wood and articles of wood; wood charcoal. 45. Cork and articles of cork. 46. Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork. Section X Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof Chapters 6

7 47. Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard. 48. Paper and paperboard; articles of paper pulp, of paper or of paperboard. 49. Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans. Section XI Textiles and textile articles Section Notes Chapters 50. Silk. 51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric. 52. Cotton. 53. Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn. 54. Man-made filaments. 55. Man-made staple fibres. 56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof. 57. Carpets and other textile floor coverings. 58. Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery. 7

8 59. Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use. 60. Knitted or crocheted fabrics. 61. Articles of apparel and clothing accessories, knitted or crocheted. 62. Articles of apparel and clothing accessories, not knitted or crocheted. 63. Other made up textile articles; sets; worn clothing and worn textile articles; rags. Section XII Footwear, headgear, umbrellas, sun umbrellas, walking-sticks, seatsticks, whips, riding-crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair Chapters 64. Footwear, gaiters and the like; parts of such articles. 65. Headgear and parts thereof. 66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof. 67. Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair. Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware Chapters 8

9 68. Articles of stone, plaster, cement, asbestos, mica or similar materials. 69. Ceramic products. 70. Glass and glassware. Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin Chapter 71. Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin. Section XV Base metals and articles of base metal Section Notes Chapters 72. Iron and steel. 73. Articles of iron or steel. 74. Copper and articles thereof. 75. Nickel and articles thereof. 76. Aluminium and articles thereof. 9

10 77. (Reserved for possible future use in the Harmonized System). 78. Lead and articles thereof. 79. Zinc and articles thereof. 80. Tin and articles thereof. 81. Other base metals; cermets; articles thereof. 82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal. 83. Miscellaneous articles of base metal. Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Section Notes Chapters 84. Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. 85. Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles. Section XVII Vehicles, aircraft, vessels and associated transport equipment Section Notes Chapters 10

11 86. Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds. 87. Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof. 88. Aircraft, spacecraft, and parts thereof. 89. Ships, boats and floating structures. Section XVIII Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof Chapters 90. Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof. 91. Clocks and watches and parts thereof. 92. Musical instruments; parts and accessories of such articles. Section XIX Arms and ammunition; parts and accessories thereof Chapter 93. Arms and ammunition; parts and accessories thereof. 11

12 Section XX Miscellaneous manufactured articles Chapters 94. Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings. 95. Toys, games and sports requisites; parts and accessories thereof. 96. Miscellaneous manufactured articles. Section XXI Works of art, collectors pieces and antiques Chapters 97. Works of art, collectors pieces and antiques. 98. (Reserved for special uses by Contracting Parties) 99. (Reserved for special uses by Contracting Parties) 12

13 Anguilla HS Tariff Sections I - X : Chapters 1-49 SECTION I Notes Live Animals; Animal Products 1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species. 2. Except where the context otherwise requires, throughout the Nomenclature any reference to dried products also covers products which have been dehydrated, evaporated or freezedried. Chapter 1 Note Live animals 1. This Chapter covers all live animals except: (a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, or 03.07; (b) Cultures of micro-organisms and other products of heading 30.02; and (c) Animals of heading Heading Live horses, asses, mules and hinnies Horses: Pure-bred breeding animals Free kg and No Other: For breeding Free kg and No Other Free kg and No Asses, mules and hinnies: Asses, for breeding Free kg and No Asses, not for breeding Free kg and No Mules and hinnies Free kg and No Live bovine animals. Specific rates of duty are applied to each animal, except bees of

14 Pure-bred breeding animals: Bulls Free kg and No Cows Free kg and No Other: Bulls, for breeding Free kg and No Bulls, for rearing, weighing not more than 270 kg Free kg and No Other, bulls Free kg and No Cows, for breeding Free kg and No Cows, for rearing, weighing not more than 270 kg Free kg and No Other, cows Free kg and No Live swine Pure-bred breeding animals Free kg and No Other: For breeding Free kg and No Other Free kg and No Live sheep and goats Sheep: For breeding Free kg and No For rearing Free kg and No Other Free kg and No Goats: For breeding Free kg and No For rearing Free kg and No Other Free kg and No Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls Weighing not more than 185 g: Fowls of the species Gallus domesticus: For breeding Free kg and No For rearing Free kg and No Other: For breeding Free kg and No For rearing Free kg and No Other Free kg and No Other: Fowls of the species Gallus domesticus: Cocks for breeding Free kg and No Cocks for rearing Free kg and No Hens for breeding Free kg and No 2

15 Hens for rearing Free kg and No Other: For breeding Free kg and No For rearing Free kg and No Other Free kg and No Other live animals Bees for breeding Free kg and No Pigeons Free kg and No Turtles Free kg and No Dogs $ kg and No Cats $25.00 kg and No Other $25.00 kg and No 3

16 Chapter 2 Note Meat and edible meat offal 1. This Chapter does not cover: (a) Products of the kinds described in headings Nos to or 02.10, unfit or unsuitable for human consumption; (b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading or 30.02); or (c) Animal fat, other than products of heading (Chapter 15). Heading Meat of bovine animals, fresh or chilled Carcasses and half-carcasses 5% kg Other cuts with bone in: Brisket 5% kg Other 5% kg Boneless: Tenderloin 5% kg Sirloin 5% kg Minced (ground) 5% kg Other 5% kg Meat of bovine animals, frozen Carcasses and half-carcasses 5% kg Other cuts with bone in: Brisket 5% kg Other 5% kg Boneless: Tenderloin 5% kg Sirloin 5% kg Minced (ground) 5% kg Other 5% kg Meat of swine, fresh, chilled or frozen Fresh or chilled: Carcasses and half-carcasses 5% kg Hams, shoulders and cuts thereof, with bone in 5% kg Other 5% kg Frozen: 4

17 Carcasses and half-carcasses 5% kg Hams, shoulders and cuts thereof, with bone in 5% kg Other 5% kg Meat of sheep or goats, fresh, chilled or frozen Carcasses and half-carcasses of lamb, fresh or chilled 5% kg Other meat of sheep, fresh or chilled 5% kg Carcasses and half-carcasses of lamb, frozen 5% kg Other meat of sheep, frozen 5% kg Meat of goats 5% kg Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. 5% kg Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen Of bovine animals, fresh or chilled 5% kg Of bovine animals, frozen: Tongues 5% kg Livers 5% kg Other 5% kg Of swine, fresh or chilled 5% kg Of swine, frozen: Livers 5% kg Other: Pig trotters 5% kg Other 5% kg Other, fresh or chilled 5% kg Other, frozen 5% kg Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen Poultry not cut in pieces, fresh or chilled Free kg Poultry not cut in pieces, frozen: Fowls of the species Gallus domesticus Free kg Turkeys 5% kg Ducks, geese and guinea fowls 5% kg Poultry cuts and offal (including livers), fresh or chilled: Fatty livers of geese or ducks 5% kg Other Free kg 5

18 Poultry cuts and offal other than livers, frozen: Of fowls of the species Gallus domesticus: Backs and necks Free kg Wings Free kg Other Free kg Of turkeys: Backs, necks and wings 5% kg Other 5% kg Of ducks, geese or guinea fowls 5% kg Poultry livers, frozen Free kg Other meat and edible meat offal, fresh, chilled or frozen Edible meat offal 15% kg Other 15% kg Pig fat free of lean meat and poultry fat (not rendered), fresh, chilled, frozen, salted, in brine, dried or smoked. 5% kg Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal Meat of swine: Ham 15% kg Bacon 15% kg Other swine, salted or in brine 5% kg Other 5% kg Meat of bovine animals: Salted or in brine 5% kg Dried 5% kg Smoked 5% kg Other, including edible flours and meals of meat or meat offal: Meat 5% kg Edible meat offal 5% kg Edible flours and meals of meat or meat offal 5% kg 6

19 Chapter 3 Note Fish and crustaceans, molluscs and other aquatic invertebrates 1. This Chapter does not cover: (a) Marine mammals (heading 01.06) or meat thereof (heading or 02.10); (b) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading ); or (c) Caviar or caviar substitutes prepared from fish eggs (heading 16.04). Heading Live fish Ornamental fish: For breeding 15% kg and No Other 15% kg and No Other live fish: For breeding 15% kg and No Other 15% kg and No Fish, fresh or chilled, excluding fish fillets and other fish meat of heading Salmonidae, excluding livers and roes (including trout and salmon) 15% kg Flat fish, excluding livers and roes (including halibut, plaice and sole) 15% kg Tunas, skipjack or stripe-bellied bonito, excluding livers and roes: Tunas for processing 15% kg Other 15% kg Herrings, excluding livers and roes 15% kg Cod, excluding livers and roes 15% kg Other fish, excluding livers and roes: Mackerel for processing 15% kg Snapper, shark, croaker, grouper, dolphin, bangamary and sea trout 15% kg Flying fish 15% kg Other 15% kg Livers and roes 15% kg 7

20 03.03 Fish, frozen, excluding fish fillets and other fish meat of heading Pacific salmon, excluding livers and roes 15% kg Other salmonidae, excluding livers and roes (including trout and other salmon) 15% kg Flat fish, excluding livers and roes (including halibut, plaice and sole) 15% kg Tunas, skipjack or stripe-bellied bonito, excluding livers and roes: Tunas for processing 15% kg Other 15% kg Herrings, excluding livers and roes 15% kg Cod, excluding livers and roes 15% kg Other fish, excluding livers and roes: Mackerel for processing 15% kg Snapper, shark, croaker, grouper, dolphin, bangamary and sea trout 15% kg Flying fish 15% kg Other 15% kg Livers and roes: Livers 15% kg Roes 15% kg Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen Fresh or chilled: Fillets of flying fish 15% kg Other 15% kg Frozen fillets: Flying fish 15% kg Other 15% kg Other 15% kg Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; fish meal fit for human consumption Fish meal fit for human consumption 15% kg Livers and roes, dried, smoked, salted or in brine 15% kg Fish fillets, dried, salted or in brine, but not smoked 15% kg Smoked fish, including fillets: Herrings 15% kg Cod, mackerel and alewives 15% kg Salmon 15% kg 8

21 Other 15% kg Dried fish, whether or not salted but not smoked: Cod 15% kg Other: Mackerel, herrings and alewives 15% kg Other 15% kg Fish, salted but not dried or smoked and fish in brine: Cod, mackerel, herrings and alewives 15% kg Other 15% kg Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine Live, for breeding or rearing 15% kg Shrimps and prawns, frozen 15% kg Lobsters, frozen 15% kg Other crustaceans, frozen 15% kg Other 15% kg Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine Snails, other than sea snails 15% kg Sea-eggs 15% kg Other live, for breeding or rearing 15% kg Other 15% kg 9

22 Chapter 4 Dairy produce; birds eggs; natural honey; edible products of animal origin, not elsewhere specified or included Notes 1. The expression milk means full cream milk or partially or completely skimmed milk. 2. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading provided that they have the three following characteristics: (a) a milkfat content, by weight of the dry matter, of 5% or more; (b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and (c) they are moulded or capable of being moulded. Heading Milk and cream, not concentrated nor containing added sugar or other sweetening matter Milk 5% kg Cream 5% kg Milk and cream, concentrated or containing added sugar or other sweetening matter In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5% Free kg In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5% Free kg Other: Not containing added sugar or other sweetening matter 5% kg Other: Condensed milk 20% kg Other 20% kg Buttermilk, curdled milk and cream, yogurt, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa. 10

23 Yogurt 20% kg Other 20% kg Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included Whey, whether or not concentrated or containing added sugar or other sweetening matter 5% kg Other 5% kg Butter and other fats and oils derived from milk Butterfat and butter oil 20% kg Butter, fresh 20% kg Butter, salted 20% kg Ghee 20% kg Other 20% kg Cheese and curd Fresh cheese (including whey cheese), not fermented, and curd 5% kg Grated or powdered cheese, of all kinds 5% kg Processed cheese, not grated or powdered 5% kg Blue-veined cheese 5% kg Other cheese 5% kg Birds eggs, in shell, fresh, preserved or cooked Hatching eggs, for breeder flock 5% kg and No Hatching eggs, not for breeder flock 5% kg and No Other 5% kg and No Birds eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter. 5% kg Natural honey. 20% kg and litre Edible products of animal origin, not elsewhere specified or included. 20% kg 11

24 Chapter 5 Notes Products of animal origin, not elsewhere specified or included 1. This Chapter does not cover: (a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried); (b) Hides or skins (including furskins) other than goods of heading and parings and similar waste of raw hides or skins of heading (Chapter 41 or 43); (c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or (d) Prepared knots or tufts for broom or brush making (heading 96.03). 2. For the purposes of heading , the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working. 3. Throughout the Nomenclature, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as ivory. 4. Throughout the Nomenclature, the expression horsehair means hair of the manes or tails of equine or bovine animals. Heading Human hair, unworked, whether or not washed or scoured; waste of human hair. 10% kg Pigs, hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair. 10% kg Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material. 10% kg Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof Tripe 5% kg Sausage casings 5% kg Other 5% kg 12

25 Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers. Free kg Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products. Free kg Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products. Free kg Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttlebone, unworked or simply prepared but not cut to shape, powder and waste thereof. Free kg Natural sponges of animal origin. Free kg Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved. Free kg Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption Bovine semen Free kg Other: Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3: Fish waste 10% kg Other 10% kg Other 10% kg 13

26 SECTION II Note Vegetable Products 1. In this Section the term pellets means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight. Chapter 6 Notes Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage 1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter Any reference in heading or to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading Heading Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower Free kg Chicory plants Free kg Other 10% kg Other live plants (including their roots), cuttings and slips; mushroom spawn Banana plants Free No Coconut plants Free No Cocoa plants Free No Citrus plants Free No Other Free No 14

27 06.03 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared Fresh: Anthuriums 10% kg Roses 10% kg Chrysanthemums 10% kg Ginger lilies 10% kg Other 10% kg Other 10% kg Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared. 10% kg 15

28 Chapter 7 Notes Edible vegetables and certain roots and tubers 1. This Chapter does not cover forage products of heading In headings Nos , 07.10, and the word vegetables includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana) 3. Heading covers all dried vegetables of the kinds falling in headings Nos to 07.11, other than: (a) dried leguminous vegetables, shelled (heading 07.13); (b) sweet corn in the forms specified in headings Nos to 11.04; (c) flour, meal and flakes of potatoes (heading 11.05); (d) flour and meal of the dried leguminous vegetables of heading (heading 11.06). 4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04). Heading Potatoes, fresh or chilled Seed Free kg Other 5% kg Tomatoes, fresh or chilled. 5% kg Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled Onions and shallots: Onions 5% kg Shallots (eschallots) 5% kg Garlic 5% kg Leeks and other alliaceous vegetables 5% kg Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled Cabbages 5% kg 16

29 Other 5% kg Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled Lettuce 5% kg Chicory 5% kg Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled Carrots 5% kg Beets 5% kg Other 5% kg Cucumbers and gherkins, fresh or chilled Cucumbers 5% kg Gherkins 5% kg Leguminous vegetables, shelled or unshelled, fresh or chilled Pigeon peas 5% kg Blackeye peas 5% kg String beans 5% kg Other 5% kg Other vegetables, fresh or chilled Aubergines (egg-plants) 5% kg Zucchini 5% kg Okra 5% kg Pumpkins 5% kg Sweet corn (corn on the cob) 5% kg Sweet peppers 5% kg Mushrooms and truffles 5% kg Other fruits of the genus Capsicum or of the genus Pimenta 5% kg Other 5% kg Vegetables (uncooked or cooked by steaming or boiling in water), frozen Potatoes 5% kg Leguminous vegetables, shelled or unshelled: Garden peas (Pisum Sativum) 5% kg String beans 5% kg Other 5% kg Spinach, New Zealand spinach and orache spinach (garden spinach) 5% kg 17

30 Sweet corn 5% kg Other vegetables: Beets 5% kg Carrots 5% kg Other 5% kg Mixtures of vegetables 5% kg Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption Onions 15% kg Olives 15% kg Capers 15% kg Cucumbers and gherkins 15% kg Other vegetables; mixtures of vegetables 15% kg Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared. 15% kg Dried leguminous vegetables, shelled, whether or not skinned or split Red kidney beans Free kg Other beans 5% kg Pigeon peas 5% kg Split peas 5% kg Blackeye peas 5% kg Chickpeas (garbanzas) 5% kg Other peas 5% kg Other 5% kg Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh or dried, whether or not sliced or in the form of pellets; sago pith Manioc (cassava) Free kg Sweet potatoes Free kg Other: Arrowroot Free kg Dasheen Free kg Eddoes Free kg Tannias Free kg Yams Free kg Other Free kg 18

31 Chapter 8 Notes Edible fruit and nuts; peel of citrus fruit or melons 1. This Chapter does not cover inedible nuts or fruits. 2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits and nuts. Heading Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled Coconuts: Not shelled 5% kg and No Desiccated 5% kg Other 5% kg Brazil nuts 5% kg Cashew nuts: Not in retail packages 5% kg Other 5% kg Other nuts, fresh or dried, whether or not shelled or peeled Almonds 5% kg Hazelnuts or filberts 5% kg Walnuts 5% kg Chestnuts 5% kg Pistachios 5% kg Other: Kola nuts 5% kg Other 5% kg Bananas, including plantains, fresh or dried Bananas, fresh Free kg Plantains, fresh Free kg Bananas and plantains, dried 5% kg Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried Dates Free kg Figs Free kg Pineapples Free kg Avocados Free kg Guavas, mangoes and mangosteens: 19

32 Guavas Free kg Mangoes Free kg Mangosteens Free kg Citrus fruit, fresh or dried Oranges Free kg Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids: Ugli fruit Free kg Ortaniques Free kg Other Free kg Lemons and limes: Lemons Free kg Limes Free kg Grapefruit Free kg Other Free kg Grapes, fresh or dried Fresh 5% kg Dried 5% kg Melons (including watermelons) and papaws (papayas), fresh Melons (including watermelons) 5% kg Papaws (papayas) 5% kg Apples, pears and quinces, fresh Apples 5% kg Pears and quinces 5% kg Apricots, cherries, peaches (including nectarines), plums and sloes, fresh. 5% kg Other fruit, fresh Berries 5% kg Sapodillas 5% kg Golden apples 5% kg Passion fruit 5% kg Soursop 5% kg Breadfruit 5% kg Other 5% kg Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter. 20

33 Pineapples 5% kg Other 5% kg Fruit and nuts, provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption. 5% Cherries, not in retail packages 5% kg Pineapples 5% kg Other 5% kg Fruit, dried, other than that of headings Nos to 08.06; mixtures of nuts or dried fruits of this Chapter. 5% kg Peel of citrus fruit or melons (including watermelons), fresh, frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solutions Of citrus fruit 5% kg Other 5% kg 21

34 Chapter 9 Notes Coffee, tea, maté and spices 1. Mixtures of the products of headings Nos to are to be classified as follows: (a) Mixtures of two or more of the products of the same heading are to be classified in that heading; (b) Mixtures of two or more of the products of different headings are to be classified in heading The addition of other substances to the products of headings Nos to (or to the mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided the resulting mixtures retain the essential character of the goods of those headings. Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments or mixed seasonings are classified in heading This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading Heading Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion Coffee, not roasted: Beans for blending 10% kg Other 10% kg Coffee, roasted 10% kg Coffee husks and skins 10% kg Coffee substitutes containing coffee 10% kg Tea. 10% kg Maté. 10% kg Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or the genus Pimenta Pepper: Neither crushed nor ground 10% kg Crushed or ground 10% kg Fruits of the genus Capsicum or the genus Pimenta, dried or crushed or 22

35 ground: Paprika 10% kg Other 10% kg Vanilla 10% kg Cinnamon and cinnamon-tree flowers Neither crushed nor ground 10% kg Crushed or ground 10% kg Cloves (whole fruit, cloves and stems). 10% kg Nutmeg, mace and cardamoms Nutmeg 10% kg Mace 10% kg Cardamoms 10% kg Seeds of anise, badian, fennel, coriander, cumin, or caraway; juniper berries Seeds of anise or badian 10% kg Seeds of coriander 10% kg Seeds of cumin 10% kg Seeds of caraway 10% kg Seeds of fennel; juniper berries 10% kg Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices Ginger 10% kg Saffron 10% kg Turmeric (curcuma) 10% kg Thyme; bay leaves: Thyme 10% kg Bay leaves 10% kg Curry 10% kg Other spices: Mixtures referred to in Note 1(b) to this Chapter 10% kg Other 10% kg 23

36 Chapter 10 Notes Cereals 1. (a) The products specified in the headings of this Chapter are to be classified in those headings only if grains are present, whether or not in the ear or on the stalk. (b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice, husked, milled, polished, glazed, parboiled or broken remains classified in heading Heading does not cover sweet corn (Chapter 7). Subheading Note 1. The term durum wheat means wheat of the Triticum durum species and the hybrids derived from the interspecific crossing of Triticum durum which have the same number (28) of chromosomes as that species. Heading Wheat and meslin Durum wheat Free kg Other Free kg Rye. Free kg Barley. Free kg Oats. Free kg Maize (corn) Seed Free kg Other Free kg Rice Rice in the husk (paddy or rough) 5% kg Husked (brown) rice: White rice, in packages for retail sale 5% kg Other white rice 5% kg Parboiled rice, in packages for retail sale 5% kg Other parboiled rice 5% kg Semi-milled or wholly milled rice, whether or not polished or glazed: Semi-milled white rice in packages of not more than 10 kg 5% kg 24

37 Other semi-milled white rice 5% kg Semi-milled parboiled rice in packages of not more than 10 kg 5% kg Other semi-milled parboiled rice 5% kg Wholly milled white rice in packages of not more than 10 kg 5% kg Other wholly milled white rice 5% kg Wholly milled parboiled rice in packages of not more than 10 kg 5% kg Other wholly milled parboiled rice 5% kg Broken rice In packages for retail sale 5% kg Other 5% Grain sorghum: Seed Free kg Other Free kg Buckwheat, millet and canary seed; other cereals. Free kg 25

38 Chapter 11 Notes Products of the milling industry; malt; starches; inulin; wheat gluten 1. This Chapter does not cover: (a) Roasted malt put up as coffee substitutes (heading or 21.01); (b) Prepared flours, meals or starches of heading 19.01; (c) Corn flakes or other products of heading 19.04; (d) Vegetables, prepared or preserved, of heading 20.01, or 20.05; (e) Pharmaceutical products (Chapter 30); or (f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33). 2. (A) Products from the milling of the cereals listed in the table below fall in this Chapter if they have, by weight on the dry product: (a) a starch content (determined by the modified Ewers polarimetric method) exceeding that indicated in Column (2); and (b) an ash content (after deduction of any added minerals) not exceeding that indicated in Column (3). Otherwise, they fall in heading (B) Products falling in this Chapter under the above provisions shall be classified in heading or if the percentage passing through a woven metal wire cloth sieve with the aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the cereal concerned. Otherwise, they fall in heading or passage through a sieve with an aperture of Cereal (1) Starch Content (2) Ash Content (3) 315 micrometres (microns) (4) 500 micrometres (microns) (5) Wheat and rye... 45% 2.5% 80% Barley... 45% 3 % 80% Oats... 45% 5 % 80% 26

39 Maize (corn) and grain sorghum... 45% 2 % 90% Rice... 45% 1.6% 80% Buckwheat... 45% 4 % 80% 3. For the purposes of heading 11.03, the terms groats and meal mean products obtained by the fragmentation of cereal grains, of which: (a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 2 mm; (b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire cloth sieve with an aperture of 1.25 mm. Heading Wheat or meslin flour 5% kg Cereal flours other than of wheat or meslin Rye flour 5% kg Maize (corn) flour 5% kg Rice flour 5% kg Other 5% kg Cereal groats, meal and pellets Groats and meal: Of wheat 10% kg Of oats 10% kg Of maize (corn) 10% kg Of rice 10% kg Of other cereals 10% kg Pellets: Of wheat 10% kg Of other cereals 10% kg Cereal grains otherwise worked (for example, hulled, rolled, flaked, pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground Rolled or flaked grains 10% kg Other worked grains (for example, hulled, pearled, sliced or kibbled) 10% kg Germ of cereals, whole, rolled, flaked or ground 10% kg Flour, meal and flakes of potatoes Flour and meal 10% kg Flakes 10% kg 27

40 11.06 Flour and meal of the dried leguminous vegetables of heading 07.13, of sago or of roots or tubers of heading 07.14; flour, meal and powder of the products of Chapter Flour and meal of the dried leguminous vegetables of heading % kg Flour and meal of sago, roots or tubers of heading 07.14: Of manioc (cassava) 5% kg Arrowroot flour 5% kg Other 5% kg Flour, meal and powder of the products of Chapter 8: Banana flour 5% kg Plantain flour 5% kg Other 5% kg Malt, whether or not roasted Malt flour 5% kg Other 5% kg Starches; inulin Starches: Arrowroot starch 20% kg Maize (corn) starch 20% kg Manioc (cassava) starch 20% kg Other starches 20% kg Inulin 20% kg Wheat gluten, whether or not dried. 5% kg 28

41 Chapter 12 Notes Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder 1. Heading applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds, sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does not apply to products of heading or or to olives (Chapter 7 or Chapter 20). 2. Heading applies not only to non-defatted flours and meals but also to flours and meals which have been partially defatted or defatted and wholly or partially refatted with their original oils. It does not, however, apply to residues of headings to For the purposes of heading , beet seeds, grass and other herbage seeds, seeds of ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches (other than those of the species Vicia faba) or of lupines are to be regarded as seeds of a kind used for sowing. Heading does not, however, apply to the following even if for sowing: (a) Leguminous vegetables or sweet corn (Chapter 7); (b) Spices or other products of Chapter 9; (c) Cereals (Chapter 10); or (d) Products of headings Nos to or Heading applies inter alia, to the following plants or parts thereof: basil, borage, ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood. Heading does not, however, apply to: (a) Medicaments of Chapter 30; (b) Perfumery, cosmetic or toilet preparations of Chapter 33; or (c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading For the purposes of heading 12.12, the term seaweeds and other algae does not include: (a) Dead single-cell micro-organisms of heading 21.02; (b) Cultures of micro-organisms of heading 30.02; or (c) Fertilisers of heading or

42 12.01 Soya beans, whether or not broken For sowing Free kg Other Free kg Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken In shell Free kg Shelled, whether or not broken: For sowing Free kg Other Free kg Copra. Free kg Linseed, whether or not broken For sowing Free kg Other Free kg Rape or colza seeds, whether or not broken: For Sowing Free kg Other Free kg Sunflower seeds, whether or not broken For sowing Free kg Other Free kg Other oil seeds and oleaginous fruits, whether or not broken Palm nuts and kernels: For sowing Free kg Other Free kg Cotton seeds: For sowing Free kg Other Free kg Castor oil seeds: For sowing Free kg Other Free kg Sesamum seeds: For sowing Free kg Other Free kg Mustard seeds Free kg Safflower seeds: For sowing Free kg Other Free kg Other: For sowing Free kg Other Free kg 30

43 12.08 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard Of soya beans 15% kg Other: Of ground nuts 15% kg Of copra 15% kg Of palm nuts or kernels 15% kg Of linseed 15% kg Of cotton seeds 15% kg Of castor oil seeds 15% kg Other 15% kg Seeds, fruit and spores, of a kind used for sowing. Free kg Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin. Free kg Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered Tonka beans Free kg Sarsaparilla Free kg Aloe vera Free kg Quassia chips Free kg Other Free kg Locust beans, seaweeds and other algae, sugar beet and sugar cane, fresh or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included Locust beans, including locust bean seeds Free kg Seaweeds and other algae Free kg Apricot, peach or plum stones and kernels Free kg Other: Sugar beet Free kg Sugar cane Free kg Other: 31

44 Chicory roots, fresh or dried, whole or cut, unroasted Free kg Other Free kg Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets. Free kg Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover, sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets Lucerne (alfalfa) meal and pellets Free kg Other Free kg 32