customsandexciseregulations 1996 · 2013. 4. 27. · reprint asat23june2011...

Reprintas at 23 June 2011

Customs and Excise Regulations1996

(SR 1996/232)

Michael Hardie Boys, Governor General

Order in Council

At Wellington this 19th day of August 1996

Present:His Excellency the Governor-General in Council

Pursuant to the Customs and Excise Act 1996, His Excellency theGovernor-General, acting by and with the advice and consent of theExecutive Council, hereby makes the following regulations.

NoteChanges authorised by section 17C of the Acts and Regulations Publication Act 1989have been made in this reprint.A general outline of these changes is set out in the notes at the end of this reprint, togetherwith other explanatory material about this reprint.These regulations are administered by the New Zealand Customs Service.

1

http://www.legislation.govt.nz/pdflink.aspx?id=DLM377336


Customs and Excise Regulations 1996Reprinted as at23 June 2011

ContentsPage

1 Title and commencement 82 Interpretation 8

Part 1Administration

3 Working hours of Customs 94 Charges for attendance of Customs officers outside

working hours of Customs9

5 Expenses of officers 10

Part 2Customs controlled areas

6 Areas required to be licensed as Customs controlled areas 117 Areas exempted from requirement to be licensed as

Customs controlled area [Revoked]11

8 Application for Customs controlled area licence 119 Form of licence 1210 Annual licence fees 1211 Storage charges 12

Part 2ACustoms-approved areas for storing exports (CASEs)

11A Application for CASE licence 1311B Form of CASE licence 13

Part 3Arrival and departure of goods, persons, and craft

12 Content of advance notice of arrival varies depending ontype of craft and what carried

13

12A Content of advance notice of arrival 1412B Content of advance notice of arrival: craft carrying cargo 1412C Content of advance notice of arrival: aircraft 1512D Content of advance notice of arrival: ships and boats 1613 Period of advance notice of arrival 1713A Inward cargo transaction fee 1714 Inward report of craft 1915 Exemptions from requirements relating to disembarkation

and presentation of baggage19

16 Exemption from requirements relating to clearance anddeparture of craft

20

17 Exemption from requirement to depart from Customsplace and present outgoing baggage

20

2

Reprinted as at23 June 2011 Customs and Excise Regulations 1996

17A Delivery time of outward report of craft 2018 Stores for craft 2019 Shipment of stores free of duty 2020 Stores subject to duty 21

Part 3ACustoms access to information

20A Access to information on border-crossing craft andborder-crossing persons

22

20B Access to business records 22

Part 4Entry and accounting for goods

21 When entry of imported goods to be made 2322 Period for claiming imported goods 2423 When entry of imported goods deemed to be made 2424 Passing of entry of imported goods 2424A Import entry transaction fee 2425 Certain imported goods exempt from entry 2626 Certain goods deemed to be entered 2827 Manner of specifying volume of alcohol 2928 Deadline prescribed for entry of goods for export 2928A Export entry transaction fee 3028B Passing of entry of goods for export 3129 Goods for export exempt from entry 3129A Outward cargo transaction fee 32

Part 5Duties

30 Notification of rates of exchange 3431 Warrant for compulsory acquisition of goods 34

Part 6Determination of country of produce or manufacture

Provisions relating to Australia32 Interpretation 3433 Originating goods 4334 Third country transhipment 4435 Goods where value of non-originating materials that do

not satisfy required change in tariff classification is 10%or less

44

36 Regional value content 4537 Tolerance in cases where 50% regional value content

required46

3


38 Value of materials 4739 Standard accessories, spare parts, and tools as originating

goods49

39A Fungible goods or materials as originating goods 4939B Packaging materials and containers 5039C Treatment of indirect materials 5039D Claims for preference based on, or supported by,

declaration of exporter51

39E Records 5139F Verification of origin 5239G Decision on origin 53

Provisions relating to Canada40 Canada 53

Provisions relating to Malaysia41 Originating goods 55

Provisions relating to the United Kingdom of GreatBritain and Northern Ireland, the Isle of Man, and the

Channel Islands42 United Kingdom of Great Britain and Northern Ireland,

the Isle of Man, and the Channel Islands (Group 1)55

Provisions relating to less developed countries43 Less developed countries (Group 2) 57

Provisions relating to least developed countries43A Least developed countries (Group 3) 60

Provisions relating to Forum Island Countries44 Interpretation 6245 Forum Island Countries 6446 Calculation of factory or works cost 6747 Qualifying materials 6948 Qualifying inner containers 7149 Waste, scrap, and recycled materials 7150 Special provisions for allocation of expenditure 7151 Application of regulation 45(1)(b) where expenditure not

less than 48% of factory or works cost72

Provisions relating to Singapore51A Interpretation 7351B Singapore 7651C Calculation of factory or works cost 77

4


51D Qualifying materials 8051E Special provisions for allocation of expenditure 81

Provisions relating to Thailand51F Interpretation 8251G Originating goods 8651H Standard accessories, spare parts, and tools as originating

goods87

51I Fungible goods or materials as originating goods 8851J Packaging materials and containers 8851K Treatment of indirect materials 8951L Regional value content 8951M Treatment of goods for which preference is claimed 89

Provisions relating to Trans-Pacific Strategic EconomicPartnership Agreement countries

51N Interpretation 9051O Originating goods 9551P Regional value content 9651Q Standard accessories, spare parts, and tools as originating

goods97

51R Packaging materials and containers 9851S Treatment of indirect materials 9851T Transit through territories of non-parties 9951U Outward processing 9951V Obligations of exporters 10051W Records 10051X Verification of origin 10151Y Decision on origin 101

Provisions relating to China51Z Interpretation 10251ZA Originating goods 10451ZB Goods wholly obtained 10451ZC Regional value content 10551ZD Accumulation 10651ZE Minimal operations or processes 10651ZF Direct consignment 10751ZG Packing and containers for transportation 10751ZH Packaging materials and containers for retail sale 10751ZI Accessories, spare parts, and tools 10851ZJ Neutral elements 10951ZK Interchangeable materials 10951ZL De minimis 110

5


Provisions relating to AANZFTA countries51ZM Interpretation 11051ZN Originating goods 11351ZO Goods wholly produced or obtained 11451ZP Calculation of regional value content 11551ZQ Accumulation 11651ZR Minimal operations and processes 11651ZS De minimis 11751ZT Accessories, spare parts, and tools 11751ZU Identical and interchangeable materials 11851ZV Treatment of packing materials and containers 11851ZW Indirect materials 11951ZX Direct consignment 119

Provisions relating to Hong Kong, China51ZY Interpretation 12051ZZ Originating goods 120

Part 7Excise and excise-equivalent duties

52 Time for lodgement of entry for excisable goods 12152A Circumstances in which entry to be made by owner 12253 Manner of specifying volume of alcohol 12254 When entry of excisable goods deemed to be made 12355 Passing of entry of excisable goods 12356 Certain goods removed from Customs controlled area

exempt from entry123

57 Payment of excise duty 12358 Duty credits 124

Part 8Assessment and recovery of duty

59 Business records 12560 Goods damaged or deteriorated in condition 12761 Goods destroyed, pillaged, or lost 12862 Goods diminished in value 12963 Goods of faulty manufacture 12964 Goods abandoned to the Crown 12965 Samples allowed free of duty 13066 Security for duty on goods temporarily imported 13067 Amount of drawback allowed 13068 Conditions on which drawback allowed 13169 Minimum amount of drawback allowable 132

6


70 Minimum amount of duty collectable 13271 Minimum amount of duty refundable 133

Part 9Customs rulings

72 Fee for application for Customs ruling 13373 Time for making of Customs ruling 133

Part 10Customs computerised entry processing systems

74 Application for registration 134

Part 11Powers of Customs officers

75 Evidence of identity and entitlement to travel 13576 Disposal of samples of goods 13577 Securities for payment of duty 13678 Search warrant 13678A Search and viewing warrant 13679 Report on emergency warrant 137

Part 12Seizure

80 Notice of seizure 137

Part 13Customs Appeal Authorities

81 Application for appeal to be heard by Customs AppealAuthority

137

81A Waiver of fee for appeal 13782 Copy of application for appeal to be forwarded to chief

executive139

83 Publication of decisions 139

Part 14Miscellaneous provisions

84 Form of declaration 13985 Postal articles 14086 Sale of goods by chief executive 14087 Dispersal of proceeds of sale 14088 Application of Act to member of Armed Forces, access to

Defence area, or craft under control of Defence Force141

Schedule 1 143Annual licence fees for Customs controlled areas

7

r 1 Customs and Excise Regulations 1996Reprinted as at23 June 2011

Schedule 2 144Forms

Schedule 3 185Thai goods containing non-originating materials

Schedule 3A 186Rules of origin for Chinese goods

Schedule 4 408Goods considered to be remanufactured goods

Schedule 5 409Specific rules of origin for Trans-Pacific Strategic

Economic Partnership Agreement goods

Schedule 6 493Goods to which regulation 51U applies

Schedule 7 494Product-specific rules of origin for Australian goods

Schedule 8 495Rules of origin for AANZFTA goods

Regulations1 Title and commencement(1) These regulations may be cited as the Customs and Excise

Regulations 1996.(2) These regulations shall come into force on 1 October 1996.

2 Interpretation(1) In these regulations, unless the context otherwise requires,—

the Act means the Customs and Excise Act 1996certificate of identity has the same meaning as in section 4 ofthe Immigration Act 2009exclusive economic zone has the same meaning as in sec-tion 2(1) of the Territorial Sea, Contiguous Zone, and Exclu-sive Economic Zone Act 1977Harmonised Systemmeans the Harmonized Commodity De-scription and Coding System set out in the Annex to the Inter-national Convention on the Harmonized Commodity Descrip-

8





Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 1 r 4

tion and Coding System (the Convention), signed at Brusselson 14 June 1983, as amended from time to time by any amend-ment to the Convention that is accepted and in force in respectof New Zealand in accordance with Article 16 of the Conven-tion.

(2) Expressions not defined in these regulations but defined in theAct have, in these regulations, the meanings so defined.

(3) A reference in these regulations to a numbered form is a ref-erence to a form so numbered in Schedule 2.Regulation 2(1) certificate of identity: substituted, at 2 am on 29 November2010, by section 406(2) of the Immigration Act 2009 (2009 No 51).Regulation 2(1) exclusive economic zone: amended, on 1 August 1996,pursuant to section 5(4) of the Territorial Sea and Exclusive Economic ZoneAmendment Act 1996 (1996 No 74).Regulation 2(1)Harmonised System: added, on 1 January 2011, by regulation4 of the Customs and Excise (Rules of Origin for New Zealand–Hong Kong,China Closer Economic Partnership Agreement Goods) Amendment Regula-tions 2010 (SR 2010/430).

Part 1Administration

3 Working hours of CustomsFor the purposes of regulation 4,—(a) except as provided in paragraph (b), the working hours

of the Customs shall be from 8 am to 5 pm on Mondayto Friday, inclusive:

(b) the working hours of the Customs at a Customs airportshall be those determined from time to time in respectof that airport by the chief executive.

4 Charges for attendance of Customs officers outsideworking hours of Customs

(1) Whenever, for the purpose of carrying out any provision of theAct, any Customs officer is required to attend at any time out-side the working hours of the Customs, the person in chargeof or owner of any craft (or the agent of such a person), or theimporter, or exporter, or licensee of a Customs controlled area,or other person concerned, in respect of whom or in respect ofwhose business such attendance is, in the opinion of the chief

9




Part 1 r 5 Customs and Excise Regulations 1996Reprinted as at23 June 2011

executive, necessary, shall pay a charge calculated in accord-ance with the following rates in respect of that attendance:(a) for attendance on any day that is—

(i) a working day (except the day after New Year’sDay, or the day on which the anniversary of theprovince is observed in any particular place); or

(ii) a Saturday,—$72.60 per hour or portion of an hour:

(b) for attendance on any other day (including the day afterNew Year’s Day or the day on which the anniversary ofthe province is observed in any particular place), $81.80per hour or portion of an hour.

(2) The chief executivemay exempt any person or class of personsfrom the requirement to pay a charge under subclause (1).

(3) A minimum charge of $245.40 shall be payable for the attend-ance of any officer on any day that is—(a) the day after New Year’s day or the day on which the

anniversary of the province is observed in any particularplace; or

(b) not a working day; or(c) not a Saturday.

(4) The charges prescribed by this regulation are inclusive ofgoods and services tax under the Goods and Services Tax Act1985.

5 Expenses of officersWhere, in respect of any attendance for the purposes of theAct, any reasonable expenses are incurred or will be incurredby any Customs officer, the chief executive may require thoseexpenses to be met by—(a) the person in charge of or owner of any craft, or an agent

of such a person; or(b) the importer; or(c) the exporter; or(d) the licensee of a Customs controlled area; or(e) any other person concerned,—in respect of whom or in respect of whose business such at-tendance is, in the opinion of the chief executive, necessary.

10




Part 2Customs controlled areas

6 Areas required to be licensed as Customs controlled areasAreas used for the following purposes are required pursuant tosection 10(f) of the Act to be licensed as Customs controlledareas:(a) the storage, by or for one of the following, of wine

manufactured in New Zealand, where that wine cannotbe physically accommodated within the manufacturingarea in which it was manufactured:(i) the manufacturer of the wine:(ii) the first owner of the wine, if that person is not

also the manufacturer of the wine:(b) the storage of imported goods, or goods manufactured

in a manufacturing area, of a kind that are subject toduty, and onwhich such duty has not been paid, pendingthe sale of those goods to—(i) persons departing to or arriving from a country

outside New Zealand; or(ii) persons exercising an entitlement to the supply

of goods free of duty under the Act, or any otherAct.

Regulation 6(a): substituted, on 20 May 2004, by regulation 3 of the Customsand Excise Amendment Regulations 2004 (SR 2004/96).

7 Areas exempted from requirement to be licensed asCustoms controlled area[Revoked]Regulation 7: revoked, on 8 December 2009, by section 7(4) of the Customsand Excise Amendment Act 2009 (2009 No 61).

8 Application for Customs controlled area licence(1) An application for an area to be licensed as a Customs con-

trolled area shall be in form 1 and shall contain the particularsspecified in that form.

(2) The application shall be made at the office of the Customs thatis nearest to the area in respect of which the licence is sought.

11





9 Form of licenceEvery Customs controlled area licence granted under the Actshall be in form 2.

10 Annual licence fees(1) The annual licence fee payable in respect of a Customs con-

trolled area specified in Schedule 1 shall be the amount speci-fied in relation to that Customs controlled area in that schedule.

(2) Subject to subclause (3), the annual licence fee shall bepayable on 1 July in any year.

(3) Where a licence is granted subject to the payment by the li-censee of the prescribed annual licence fee, the prescribed an-nual licence fee, apportioned on a monthly basis for periods ofless than 12 months, shall be paid within 5 working days afterthe date on which notice is given of the decision to grant thelicence.

(4) In any circumstance where a licence for a Customs controlledarea is revoked or surrendered under the Act, the whole or partof the annual licence fee may be refunded, remitted, or waivedby the chief executive.

(5) Where alternative amounts are shown in Schedule 1 for a feepayable in respect of any Customs controlled area, the fee isthe lower amount if the total gross revenues obtained by thelicensee, in the most recently completed fiscal year, from thesale of dutiable goods held in the Customs controlled area orareas did not exceed $200,000; in all other cases the fee is thehigher amount.Regulation 10(5): added, on 1 July 2008, by regulation 4 of the Customs andExcise (Fees) Amendment Regulations 2008 (SR 2008/140).

11 Storage chargesNo charges shall be made by the licensee of a Customs con-trolled area for the reception or storage of imported goods ina Customs controlled area during the period of 24 hours (ex-clusive of any day that is not a working day) from the time thegoods are received into that area.

12



Part 2ACustoms-approved areas for storing

exports (CASEs)Part 2A: inserted, on 1 December 2004, by regulation 3 of the Customs andExcise Amendment Regulations (No 3) 2004 (SR 2004/379).

11A Application for CASE licenceEvery application for an area to be licensed as a CASE—(a) must be in form 2A; and(b) must be made at the Customs office that is nearest to the

area in respect of which the licence is sought.Regulation 11A: inserted, on 1 December 2004, by regulation 3 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

11B Form of CASE licenceEvery CASE licence granted under theActmust be in form 2B.Regulation 11B: inserted, on 1 December 2004, by regulation 3 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Part 3Arrival and departure of goods, persons,

and craft12 Content of advance notice of arrival varies depending on

type of craft and what carried(1) The notice required by section 21(1)(a) of the Act must contain

the information in regulation 12A and—(a) if the craft to which it relates is carrying cargo, the in-

formation in regulation 12B(1); and(b) if the craft to which it relates is a ship or boat carrying

cargo, the information in regulation 12B(2); and(c) if the craft to which it relates is an aircraft, the informa-

tion in regulation 12C; and(d) if the craft to which it relates is a ship or a boat, the

information in regulation 12D(1); and(e) if the craft to which it relates is a ship primarily involved

in the transportation of passengers, the information inregulation 12D(2).

13





Part 3 r 12A Customs and Excise Regulations 1996Reprinted as at23 June 2011

(2) In regulations 12C and 12D, status means, in relation to aperson, that person’s status in relation to a craft, for example,whether the person is a passenger on, or a crew member of, acraft.Regulation 12: substituted, on 1December 2004, by regulation 4 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

12A Content of advance notice of arrivalThe advance notice required by section 21(1)(a) of the Actmust contain the following information:(a) the estimated date and time of arrival of the craft in New

Zealand; and(b) the Customs place or other place at which the craft will

arrive; and(c) the name of the person in charge of the craft; and(d) the name and contact details of the person providing the

information.Regulation 12A: inserted, on 1 December 2004, by regulation 4 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

12B Content of advance notice of arrival: craft carrying cargo(1) The advance notice required by section 21(1)(a) of the Act for

all craft carrying cargo must contain the following informa-tion:(a) a statement as to whether the cargo on the craft is arriv-

ing by air or by sea; and(b) the name and voyage or flight number of the craft carry-

ing the cargo; and(c) the names of the parties involved in the transporting of

the cargo; and(d) details of the bill or airway bill issued in relation to the

cargo; and(e) a description of the cargo’s attributes; and(f) the place at which the cargo was first loaded for export,

and if it was transhipped, the place or places at which itwas transhipped; and

(g) the place at which the cargo is to be discharged, and if itis to be delivered elsewhere, the place of delivery; and

14





Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 3 r 12C

(h) the names and addresses of the consignors and con-signees of the cargo, and any contact parties; and

(i) details of any packaging in which the cargo is packed;and

(j) the number of inward cargo reports intended to begiven, and the names of the persons who will be givingthem.

(2) The advance notice required by section 21(1)(a) of the Act forall ships and boats carrying cargo must contain the followinginformation:(a) details of the shipping containers in which the cargo is

packed; and(b) the place at which each container was packed and its

point of final delivery.Regulation 12B: inserted, on 1 December 2004, by regulation 4 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

12C Content of advance notice of arrival: aircraftThe advance notice required under section 21(1)(a) of the Actfor all aircraft must contain the following information:(a) the type of aircraft; and(b) the aircraft’s registration number; and(c) the aircraft’s originating airport; and(d) the name of every airport at which the aircraft has

landed between its originating airport and arrival at theCustoms place or place of arrival; and

(e) the name of every airport in New Zealand at which itintends to land; and

(f) the status of each traveller, including passengers andcrew members; and

(g) the respective numbers of passengers and crew mem-bers on the aircraft; and

(h) in respect of every passenger and crew member—(i) the person’s full name, date of birth, gender, and

nationality; and(ii) an indication of whether the person’s travel docu-

ment is a passport or certificate of identity, thenumber and expiry date of the passport or cer-

15




Part 3 r 12D Customs and Excise Regulations 1996Reprinted as at23 June 2011

tificate of identity, the State or organisation thatissued it, and the city in which it was issued; and

(iii) the airport at which the person embarked on theaircraft; and

(iv) whether the person is disembarking at the Cus-toms place and, if not, the airport at which theperson is expected to disembark; and

(i) the crew ranking or rating of every crew member on theaircraft; and

(j) the Customs place or other place at which the aircraftis intended to depart from New Zealand, the aircraft’sexpected time of departure, and its intended place ofoverseas destination.

Regulation 12C: inserted, on 1 December 2004, by regulation 4 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

12D Content of advance notice of arrival: ships and boats(1) The advance notice required under section 21(1)(a) of the Act

for all ships and boats must contain the following information:(a) the type of ship or boat and its gross tonnage; and(b) the name and identity of the ship or boat, including

its voyage number, InternationalMaritimeOrganisationnumber, the country of registration, registration numberif applicable, and its radio call sign; and

(c) the name of the ship or boat’s owner or charterer; and(d) details of the ship or boat’s voyage, including the name

of every port in New Zealand at which the ship or boatintends to call and the estimated date of arrival at eachof those ports; and

(e) the ship or boat’s originating port; and(f) the next overseas port for which the ship or boat is des-

tined; and(g) the respective numbers of passengers and crew mem-

bers on board the ship or boat; and(h) the date and port at which the ship or boat’s crew mem-

bers signed on; and(i) in respect of every passenger and crew member—

(i) the person’s full name, date of birth, gender, andnationality, and status; and

16



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 3 r 13A

(ii) the number of the person’s passport or certificateof identity, the State or organisation that issuedit, and the city in which it was issued; and

(iii) the port at which the person embarked on the shipor boat; and

(iv) whether the person is disembarking at the Cus-toms place and, if not, the port or place at whichthe person is expected to disembark; and

(j) the crew ranking or rating of every crew member on theship or boat.

(2) The advance notice required under section 21(1)(a) of the Actfor all ships primarily involved in the transportation of passen-gers (for example, a cruise ship) must contain information onthe expected time and date of departure of the craft from theCustoms place or other place of departure.Regulation 12D: inserted, on 1 December 2004, by regulation 4 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

13 Period of advance notice of arrivalFor the purposes of section 21(1)(a) of the Act, the period ofadvance notice required to be given is—(a) in the case of a ship, not less than 48 hours before the

estimated time of arrival of the ship in New Zealand;and

(b) in the case of an aircraft, not less than 2 hours before theestimated time of arrival of the aircraft in New Zealand.

13A Inward cargo transaction fee(1) The following persons must pay an inward cargo transaction

fee:(a) every person who gives the Customs advance notice

of the matters in section 21(1)(a)(v) and (vi) of theAct (which relate to cargo for discharge within NewZealand (whether commercial or non-commercial) andcommercial cargo not intended for discharge withinNew Zealand):

(b) every person who lodges a document that the chief ex-ecutive requires under regulation 26(2) when—

17






(i) that document relates to goods on a craft beingimported by 1 or more importers; and

(ii) in relation to any one importer’s goods, no dutyis payable or the total duty payable is less than$60.

(2) The inward cargo transaction fee is,—(a) if the advance notice or document described in sub-

clause (1) relates to cargo or goods carried on a shipor boat, $352; or

(b) if the advance notice or document described in sub-clause (1) relates to cargo or goods carried on an air-craft, $30.

(3) The inward cargo transaction fee is payable to the Customs toassist in meeting costs and expenses incurred by the Customsin undertaking the following functions and duties relating tothe importation of goods:(a) processing the information contained in an advance no-

tice or document described in subclause (1):(b) identifying and assessing the nature of any risk as-

sociated with, or arising from, the cargo or goods towhich an advance notice or document described insubclause (1) relates:

(c) inspecting consignments identified under paragraph (b)as giving rise to risk.

(4) The inward cargo transaction fee is payable no later than thefollowing date:(a) if, on the last day of the month in which an advance

notice or document described in subclause (1) is givento the Customs (month A) the person required by sub-clause (1) to pay an inward cargo transaction fee hasincurred a total of $50 or more in inward cargo trans-action fees, export entry transaction fees, and outwardcargo transaction fees, the 20th day of the month fol-lowing month A:

(b) if, on the last day of month A the person required bysubclause (1) to pay an inward cargo transaction feehas incurred a total of less than $50 in inward cargotransaction fees, export entry transaction fees, and out-

18


ward cargo transaction fees, the earlier of the 2 follow-ing dates:(i) the 20th day of the month following the month in

which the total of inward cargo transaction fees,export entry transaction fees, and outward cargotransaction fees incurred by the person becomes$50 or more:

(ii) the 20th day of the third month followingmonth A.

(5) An inward cargo transaction fee is not payable, or if alreadypaid must be refunded, if the advance notice or document towhich it relates is cancelled with the permission of a Customsofficer.

(6) The inward cargo transaction fee is inclusive of goods andservices tax.Regulation 13A: inserted, on 1 December 2004, by regulation 3 of the Customsand Excise (Fees) Regulations 2004 (SR 2004/367).Regulation 13A(1)(b)(ii): amended, on 1 October 2010, by regulation 4 of theCustoms and Excise (Revenue Collection Threshold) Amendment Regulations2010 (SR 2010/254).

14 Inward report of craftThe time within which an inward report must be deliveredunder section 26(2)(a) of the Act is—(a) in the case of a ship, within 24 hours of arriving at a

Customs place; and(b) in the case of an aircraft, within 1 hour of arriving at a

Customs place.

15 Exemptions from requirements relating to disembarkationand presentation of baggageA person who has arrived in New Zealand on a craft—(a) that has returned to NewZealand after a journey that did

not extend beyond the exclusive economic zone; and(b) that did notmeet during that journeywith any other craft

or persons entering the exclusive economic zone froma point outside New Zealand—

is exempted from the requirements of subsections (1) and (3)of section 28 of the Act, and section 29(1) of the Act.

19







16 Exemption from requirements relating to clearance anddeparture of craftAny craft that is to depart from New Zealand on a journey—(a) that is not intended to extend beyond the exclusive eco-

nomic zone; and(b) that is not intended to include a meeting with any craft

or persons entering the exclusive economic zone froma point outside New Zealand—

is exempt from the requirements of sections 33(2) and 37(1)of the Act.

17 Exemption from requirement to depart from Customsplace and present outgoing baggageAny person who is on, or about to embark onto, a craft de-scribed in regulation 16 is exempt from the requirements ofsections 30 and 32(1) of the Act.

17A Delivery time of outward report of craftAn outward report must be delivered to the Customs undersection 34(a) of the Act,—(a) in the case of a ship or boat, not less than 4 hours before

the intended time of departure of the craft to which itrelates; and

(b) in the case of an aircraft, not less than 30 minutes beforethe intended time of departure of the craft to which itrelates.

Regulation 17A: inserted, on 1 December 2004, by regulation 5 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

18 Stores for craftAll classes of goods for use or for consumption on board acraft, whether brought in that craft to New Zealand or shippedin New Zealand, are deemed to be stores for the use of pas-sengers and crew or the service of craft about to depart from aCustoms place.

19 Shipment of stores free of dutyThe conditions under which storesmay be shipped free of duty,or under drawback of duty, are as follows:

20








(a) the stores shall be, in the opinion of the chief executive,appropriate in amount for the service of the craft, or forthe use or consumption of passengers and crew on thatcraft; and

(b) the permission of the chief executive to ship such storesshall first be obtained by the person in charge of or theowner of the craft, or the agent thereof; and

(c) the stores shall be entered for export; and(d) a receipt for all stores for craft received on board a craft

shall be given by or on behalf of the person in chargeof the craft, who shall, on demand, satisfy the Customsthat specified stores have actually been shipped, or fittedinto the craft; and

(e) the stores shall be shipped—(i) on craft about to depart (directly or otherwise) for

any country outside New Zealand, or subject tothe approval of the chief executive in each case,for any of the following places:(A) the Antipodes Islands:(B) the Auckland Islands:(C) the Bounty Islands:(D) Campbell Island:(E) the Kermadec Islands:(F) Antarctica; or

(ii) on the following craft, or classes of craft, de-parting from and returning to any port in NewZealand without going to any country outsideNew Zealand, namely—(A) warships:(B) seagoing vessels, not being warships, en-

gaged solely under naval control in oper-ations as may be approved by the chief ex-ecutive:

(C) fishing vessels, as may be approved by thechief executive.

20 Stores subject to duty(1) The conditions under which stores are subject to duty are as

follows:

21

Part 3A r 20A Customs and Excise Regulations 1996Reprinted as at23 June 2011

(a) where goods are entered as stores in accordance withregulation 19, but are not shipped on the designatedcraft or where no evidence of such shipment is producedto the satisfaction of the chief executive; or

(b) where stores, whether imported or shipped in NewZealand, are used or consumed in excess of the quantityapproved by the chief executive for use on the craftwhile in New Zealand.

(2) Stores described in subclause (1) shall be entered for homeconsumption and duty paid accordingly.

Part 3ACustoms access to information

Part 3A: inserted, on 1 December 2004, by regulation 6 of the Customs andExcise Amendment Regulations (No 3) 2004 (SR 2004/379).

20A Access to information on border-crossing craft andborder-crossing personsA person who is required to give the Customs access to in-formation under section 38D or section 38E of the Act mustprovide the Customs with electronic access to the required in-formation in a way that—(a) enables the Customs to access the information from

within New Zealand without the need to make an inter-national connection; and

(b) allows for a physical connection—(i) with any Customs electronic system used for the

purpose of viewing the required information; and(ii) that enables the Customs to view the information

directly from a location designated by the Cus-toms for that purpose.

Regulation 20A: inserted, on 1 December 2004, by regulation 6 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

20B Access to business recordsA person to whom section 95A of the Act applies must givethe Customs electronic access to the records that he or she isrequired to keep under section 95 of the Act, in a way that—

22








(a) enables the Customs to access the information fromwithin New Zealand without the need to make an inter-national connection; and

(b) allows for a physical connection—(i) with any Customs electronic system used for the

purpose of viewing and using the required infor-mation; and

(ii) that enables the Customs to view and use the in-formation directly from a location designated bythe Customs for that purpose.

Regulation 20B: inserted, on 1 December 2004, by regulation 6 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Part 4Entry and accounting for goods

21 When entry of imported goods to be madeThe time within which entry of goods to which section 39(1)of the Act applies must be made is—(a) in the case of goods imported by sea, not more than

5 days before the date on which the goods are to beimported but within 20 working days after the date ofimportation of the goods:

(b) in the case of goods imported by air, not more than 1 daybefore the date on which the goods are to be importedbut within 20 working days after the date of importationof the goods:

(c) in the case of goods removed for home consumptionfrom a Customs controlled area licensed for the purposedescribed in regulation 6(b), within 15 working daysfrom the end of the month in which the goods wereremoved from the Customs controlled area:

(d) in the case of goods entered by way of an Import En-try for Transportation in New Zealand or for Removalfor Export as prescribed by the chief executive in rulesmade under section 288(1)(d) of the Act where a fur-ther entry is required by those rules, within 20 workingdays after the date on which the first entry was made inrespect of those goods.

23





22 Period for claiming imported goodsThe period within which imported goods must be claimed forthe purposes of section 39(4)(b) of the Act is 3 months afterthe date of their importation.

23 When entry of imported goods deemed to be madeAn entry of goods to which section 39(1) of the Act applies isdeemed to have been made for the purposes of the Act,—(a) in the case of an entry made by means of an electronic

message, on the date and at the time that the Customscomputerised entry processing system generates alodgement number in respect of the receipt of thatmessage; and

(b) in any other case, when the entry has been received bythe Customs.

24 Passing of entry of imported goodsAn entry of goods to which section 39(1) of the Act applies isdeemed to have been passed in accordance with the Act,—(a) in the case of an entry for home consumption, when the

Customs computerised entry processing system debitsthe importer’s deferred payment account, or raises acash account in respect of the duty payable; and

(b) in the case of an entry of goods deemed to have beenmade in accordance with regulation 26, when entry isdeemed to have been made according to that regulation;and

(c) in any other case, when a delivery order message isgenerated by the Customs.

Regulation 24(c): substituted, on 1 December 2004, by regulation 7 of the Cus-toms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

24A Import entry transaction fee(1) An import entry transaction fee of $24.75 must be paid by

every person who—(a) makes (whether voluntarily or in compliance with the

Act) an import entry under section 39(1) of the Act:(b) lodges a document under regulation 25(i)(iii) in relation

to goods on which the total duty payable is $60 or more:

24







(c) lodges a document required by the chief executiveunder regulation 26(2) in relation to goods imported onthe same craft by a single importer:

(d) gives security for goods that the chief executive is satis-fied have been temporarily imported in accordance withsection 116(1) of the Act.

(2) The import entry transaction fee is payable to the Customs toassist in meeting costs and expenses incurred by the Customsin undertaking the following functions and duties relating tothe importation of goods:(a) processing the information contained in an import entry

or document described in subclause (1):(b) identifying and assessing the nature of any risk associ-

ated with, or arising from, the goods to which an importentry or document described in subclause (1) relates:


(3) The import entry transaction fee is payable with the dutypayable on the goods in relation to which the import entry orthe document described in subclause (1) is made or lodged.

(4) Despite subclause (1), an import entry transaction fee is notpayable if the import entry, document, or transaction describedin subclause (1) relates only to—(a) goods conveyed, removed, or trans-shipped for export;

or(b) goods subject to the control of the Customs that are to

be transported from one Customs controlled area to an-other Customs controlled area for future Customs clear-ance; or

(c) goods in relation to which an entry has already beenmade and the duty paid because an entry was madein respect of those goods when an earlier consignmentwas found to be short-packed, short-shipped, or short-landed; or

(d) goods in relation to which full details are not availablein order to make a full or complete entry; or

(e) goods that—(i) accompany a passenger on a craft; and

25



(ii) are for the person’s own personal, non-commer-cial use and not for resale; or

(f) any recreational craft that has arrived under its ownpower from a point outside New Zealand and any goods(being goods of a class for use or consumption on boarda craft) carried on that craft.

(5) An import entry transaction fee is not payable, or if alreadypaid must be refunded, if—(a) the import entry to which it relates is cancelled under

section 155A of the Act; or(b) the document described in subclause (1) to which it re-

lates is withdrawn or cancelled with the permission ofa Customs officer.

(6) The import entry transaction fee is inclusive of goods and ser-vices tax.

(7) In subclause (4)(f), recreational craftmeans any yacht or boatthat is used primarily for recreational purposes (including useas the owner’s residence) and is not offered or used for hire orreward (for example, as a passenger carrier).Regulation 24A: substituted, on 1 December 2004, by regulation 4 of the Cus-toms and Excise (Fees) Regulations 2004 (SR 2004/367).Regulation 24A(1): substituted, on 1 July 2010, by regulation 4(1) of the Cus-toms and Excise Amendment Regulations 2010 (SR 2010/127).Regulation 24A(1)(b): amended, on 1 October 2010, by regulation 5 of theCustoms and Excise (Revenue Collection Threshold) Amendment Regulations2010 (SR 2010/254).Regulation 24A(4): substituted, on 1 July 2010, by regulation 4(2) of the Cus-toms and Excise Amendment Regulations 2010 (SR 2010/127).Regulation 24A(5)(a): amended, on 1 July 2010, by regulation 4(3) of the Cus-toms and Excise Amendment Regulations 2010 (SR 2010/127).Regulation 24A(7): added, on 1 July 2010, by regulation 4(4) of the Customsand Excise Amendment Regulations 2010 (SR 2010/127).

25 Certain imported goods exempt from entryThe following goods or classes of goods are exempt from therequirements of section 39(1) of the Act:(a) any goods not unloaded in New Zealand that are des-

tined for a point outside New Zealand:

26










(b) any craft, not being owned or registered in NewZealand, that arrives in New Zealand from a foreignport or airport as part of an international voyage and—(i) during that voyage travels to 1 or more Customs

places within New Zealand for a period no longerthan 6 months before departing for a foreign portor airport; and

(ii) is engaged in the movement of cargo betweenCustoms places in New Zealand:

(c) any craft that arrives solely for repair during the courseof an international voyage:

(d) a military craft forming part of the armed services ofany foreign country:

(e) any New Zealand owned or registered craft, not beingimported as cargo, that has previously been entered forhome consumption:

(f) any craft built in New Zealand, not being imported ascargo, that has not previously been entered for export:

(g) any stores to which regulation 18 applies on the condi-tion that they are declared on a stores list and on a fur-ther condition that the stores are kept in a secure area tothe satisfaction of the chief executive:

(h) the following goods subject to the condition that theimporter enters into and complies with such convenantsas may be required by the chief executive:(i) any bulk cargo containers and accessories there-

for, including clip-on refrigerator units:(ii) any pallet that has a value of less than $100 and is

imported laden; provided that the chief executiveis satisfied that the pallet has not been importedfor sale or re-use in New Zealand:

(iii) any pallet that has a value of less than $100 andis imported unladen and any pallet (whether im-ported laden or unladen) that has a value of $100or more being in either case a pallet that is im-ported temporarily and in respect of which a per-mit under section 47(1)(c) of the Act has beengranted:

27



(iv) any wagons, trolleys, and wheeled pallets espe-cially designed for the handling of bulk cargocontainers:

(v) any lighters imported temporarily for the purposeof facilitating the loading and unloading of cargo:

(vi) any spools, bobbins, and similar articles that areused to convey or transport imported goods, andthat are to be returned to the supplier of thosegoods:

(i) any postal articles, on the condition that—(i) the goods have been imported by a person other

than in the course of a business activity carriedon by that person; and

(ii) the goods are not subject to a licence or permitunder any Act; and

(iii) the importer complies with any requirement ofthe chief executive for the lodgement of anydocument (not being an entry) in respect of thosegoods.

26 Certain goods deemed to be entered(1) The following goods or classes of goods shall be deemed to

have been entered under section 39(1) of the Act:(a) goods that are temporarily imported into New Zealand

under the authority of a carnet de passages en douanefor temporary admission issued pursuant to the CustomsConvention on theATA carnet for temporary admission,on presentation of the carnet:

(b) goods being the personal baggage or household or othereffects belonging to and accompanying passengers, orcrew, in any craft, and not being motor vehicles or craftof any kind and not being dutiable goods imported forthe purpose of sale, exchange, or as trade samples butincluding any such goods that are not required to bedeclared on any of forms 3, 3A, 4, 4A, 5, 5A, 6, or 7,when—(i) a declaration in either form 3, 3A, 4, 4A, 5, 5A,

6, or 7, as appropriate, is presented to a Customsofficer; or

28



(ii) the goods are lawfully removed from a Customscontrolled area:

(c) goods the total value of which is less than $1,000 wherethose goods are the only goods imported by the importerin any one craft or, in the case of postal articles, in anyone mail when application is made by the importer fortheir delivery.

(2) Notwithstanding paragraph (c) of subclause (1), where thechief executive requires any document to be lodged with theCustoms in respect of any goods referred to in that paragraph(c), the goods will not be deemed to be entered until the docu-ment has been lodged and accepted by the chief executive.Regulation 26(1)(b): amended, on 3 February 2003, by regulation 4 of the Cus-toms and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).Regulation 26(1)(b): amended, on 1 August 1999, by regulation 2(a) of theCustoms and Excise Amendment Regulations 1999 (SR 1999/222).Regulation 26(1)(b)(i): amended, on 3 February 2003, by regulation 4 of theCustoms and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).Regulation 26(1)(b)(i): amended, on 1 August 1999, by regulation 2(b) of theCustoms and Excise Amendment Regulations 1999 (SR 1999/222).

27 Manner of specifying volume of alcoholWhere, in respect of an entry required by section 39(1) of theAct, the volume of the alcohol in any beverage is required to beshown, the person making the entry shall specify the volumeof alcohol in accordance with the alcohol strength stated bythe manufacturer in the invoice, or on the label of the productconcerned.

28 Deadline prescribed for entry of goods for exportThe deadline before which an entry of goods to which sec-tion 49(1) of the Act applies must be made (unless the chiefexecutive under section 49(1)(b) of the Act allows the entry tobe made before a later deadline) is 48 hours before the goodsare shipped for export.Regulation 28: substituted, on 8December 2009, by section 6(2) of the Customsand Excise Amendment Act 2009 (2009 No 61).

29










28A Export entry transaction fee(1) Every person who makes an export entry under section 49(1)

of the Act must,—(a) if the entry relates to goods being entered for export

under a Customs-approved secure exports scheme, payan export entry transaction fee of $10; or

(b) in any other case, pay an export entry transaction fee of$14.25.

(2) The export entry transaction fee is payable to the Customs toassist in meeting costs and expenses incurred by the Customsin undertaking the following functions and duties relating tothe exportation of goods:(a) processing the information contained in an export entry:(b) identifying and assessing the nature of any risk associ-

ated with, or arising from, the goods to which an exportentry relates:


(3) The export entry transaction fee is payable no later than thefollowing date:(a) if, on the last day of the month in which an export entry

is made (month A) the person required by subclause (1)to pay an export entry transaction fee has incurred a totalof $50 or more in export entry transaction fees, inwardcargo transaction fees, and outward cargo transactionfees, the 20th day of the month following month A:

(b) if, on the last day ofmonthA the person required by sub-clause (1) to pay an export entry transaction fee has in-curred a total of less than $50 in export entry transactionfees, inward cargo transaction fees, and outward cargotransaction fees, the earlier of the 2 following dates:(i) the 20th day of the month following the month in

which the total of export entry transaction fees,inward cargo transaction fees, and outward cargotransaction fees incurred by the person becomes$50 or more:


30



(4) An export entry transaction fee is not payable, or if alreadypaid must be refunded, if the export entry to which it relates iscancelled under section 42 of the Act.

(5) The export entry transaction fee is inclusive of goods and ser-vices tax.Regulation 28A: inserted, on 1 December 2004, by regulation 5 of the Customsand Excise (Fees) Regulations 2004 (SR 2004/367).Regulation 28A(1)(a): amended, on 1 July 2008, by regulation 5(1) of the Cus-toms and Excise Amendment Regulations 2008 (SR 2008/118).Regulation 28A(1)(b): amended, on 1 July 2008, by regulation 5(2) of the Cus-toms and Excise Amendment Regulations 2008 (SR 2008/118).

28B Passing of entry of goods for exportAn entry of goods for export under section 49(1) of the Act isdeemed to have been passed for the purposes of the Act when adelivery order message is generated by the Customs in respectof that entry.Regulation 28B: inserted, on 1 December 2004, by regulation 8 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

29 Goods for export exempt from entry(1) The following goods or classes of goods are exempt from the

requirements of section 49(1) of the Act:(a) bona fide gifts to persons resident outside New Zealand:(b) trade samples supplied without charge to persons resi-

dent outside New Zealand:(c) passenger’s baggage and effects except—

(i) goods sold from a Customs controlled area li-censed for the purpose described in section 10(b)of the Act, or in regulation 6(b); or

(ii) goods subject to a claim for a drawback of duty:(d) goods exported by diplomatic missions:(e) film and video tape exported for use overseas and return

to New Zealand:(f) commercial documents and newspapers:(g) ships and aircraft leaving New Zealand under their own

power, other than those—(i) that—

(A) were imported under the authority of sec-tion 116 of the Act; and

31












(B) on importation, were entered on a tempor-ary import entry; or

(ii) that—(A) were imported for a charter or lease inNew

Zealand; and(B) on importation, were entered on a standard

import entry; or(iii) that have been sold, and are leaving for delivery

outside New Zealand; or(iv) that are leaving for sale outside New Zealand:

(h) goods sent by parcel post for repair and return:(i) goods of a type normally used for commercial or

business purposes, such as laptops (including palmtopand notebook) computers and peripheral equipment(eg, portable printers), portable typewriters, cellulartelephones, video and other photographic equipmentcarried by a passenger leaving New Zealand:

(j) any goods having an FOB value not exceeding $1,000and not being—(i) goods sold from a Customs controlled area li-

censed for the purpose described in section 10(b)of the Act, or in regulation 6(b); or

(ii) goods subject to a claim for a drawback of duty.(2) Any goods to which subclause (1) applies shall be deemed

to have been entered when the bill of lading or air consign-ment note or air waybill, as the case may be, is presented to aCustoms officer, or accepted for posting by New Zealand PostLimited.Regulation 29(1)(g): substituted, on 13 January 2011, by regulation 4 of theCustoms and Excise Amendment Regulations (No 3) 2010 (SR 2010/465).Regulation 29(2): amended, on 1 December 2004, by regulation 9 of the Cus-toms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

29A Outward cargo transaction fee(1) Every person who delivers a document of the kind referred to

in subclause (2) to the Customs must pay an outward cargotransaction fee specified in subclause (3).

(2) The document is—(a) a document that—

32





(i) the chief executive requires to support an out-ward report under section 34(a) of the Act; and

(ii) relates to cargo on the craft in respect of whichthe outward report is made; or

(b) a document of the kind referred to in regulation 29(2)that is presented to a Customs officer for the purposeof obtaining permission for the goods described in thatdocument to be loaded for export.

(3) The outward cargo transaction fee is,—(a) if a document described in subclause (2) relates to cargo

carried on a ship or boat, $22.50; or(b) if a document described in subclause (2) relates to cargo

carried on an aircraft, $7.50.(4) The outward cargo transaction fee is payable to the Customs to

assist in meeting costs and expenses incurred by the Customsin undertaking the following functions and duties relating tothe exportation of goods:(a) processing the information contained in a document de-

scribed in subclause (2):(b) identifying and assessing the nature of any risk associ-

ated with, or arising from, the cargo to which a docu-ment described in subclause (2) relates:


(5) The outward cargo transaction fee is payable no later than thefollowing date:(a) if, on the last day of the month in which a document

described in subclause (2) is delivered to the Customs(month A) the person required by subclause (1) to payan outward cargo transaction fee has incurred a total of$50 or more in outward cargo transaction fees, inwardcargo transaction fees, and export entry transaction fees,the 20th day of the month following month A:

(b) if, on the last day of month A the person required bysubclause (1) to pay an outward transaction fee has in-curred a total of less than $50 in outward cargo transac-tion fees, inward cargo transaction fees, and export en-try transaction fees, the earlier of the 2 following dates:

33



(i) the 20th day of the month following the month inwhich the total of outward cargo transaction fees,inward cargo transaction fees, and export entrytransaction fees incurred by the person becomes$50 or more:


(6) An outward cargo transaction fee is not payable, or if alreadypaid must be refunded, if the document to which it relates iscancelled with the permission of a Customs officer.

(7) The outward cargo transaction fee is inclusive of goods andservices tax.Regulation 29A: inserted, on 1 December 2004, by regulation 6 of the Customsand Excise (Fees) Regulations 2004 (SR 2004/367).Regulation 29A(3)(a): amended, on 1 July 2008, by regulation 6(1) of the Cus-toms and Excise Amendment Regulations 2008 (SR 2008/118).Regulation 29A(3)(b): amended, on 1 July 2008, by regulation 6(2) of the Cus-toms and Excise Amendment Regulations 2008 (SR 2008/118).

Part 5Duties

30 Notification of rates of exchangeThe determinations of the fair rates of exchange of foreigncurrency made by the chief executive pursuant to section 62of the Act shall be notified in a New Zealand Customs Servicepublication.

31 Warrant for compulsory acquisition of goodsThe warrant for compulsory acquisition of goods under sec-tion 63(2) of the Act shall be in form 8.

Part 6Determination of country of produce or

manufactureProvisions relating to Australia

32 InterpretationIn regulations 32 to 39G, unless the context otherwise re-quires,—

34








adjusted value, in relation to any goods, means the value ofthe goods determined in accordance with Schedule 2 of the Actallocate means to apportion in a manner appropriate undergenerally accepted accounting principlesallowable expenditure, in relation to labour, means the sumof costs—(a) incurred by, or on behalf of, the principal manufacturer

that relate, directly or indirectly, wholly or partly, tothe processing of the goods in Australia and that canreasonably be allocated to the processing of the goodsin Australia; and

(b) that consist of 1 or more of the following:(i) the cost of wages and employee benefits:(ii) the cost of supervision and training:(iii) the cost of management of the process of manu-

facture:(iv) the cost of receipt and storage of materials:(v) the cost of quality control:(vi) the cost of packing goods into inner containers:(vii) the cost of handling and storing goods within the

place or places in which a process, operated bythe principal manufacturer in Australia, is per-formed

allowable expenditure, in relation to overheads, means thesum of costs—(a) incurred by, or on behalf of, the principal manufacturer

that relate, directly or indirectly, wholly or partly, tothe processing of the goods in Australia and that canreasonably be allocated to the processing of the goodsin Australia; and

(b) that consist of 1 or more of the following:(i) the cost of inspecting and testing materials and

goods:(ii) the cost of insurance of the following kinds:

(A) insurance of plant, equipment, and mater-ials used in the production of the goods:

(B) insurance of work in progress and finishedgoods:

(C) liability insurance:

35



(D) accident compensation insurance:(E) insurance against consequential loss from

accident to plant and equipment:(iii) the cost of dies, moulds, and tooling and the de-

preciation, maintenance, and repair of plant andequipment:

(iv) the cost of interest payments for plant and equip-ment:

(v) the cost of research, development, design, andengineering:

(vi) the cost of the following items in respect of realproperty that is used, in Australia, in the manu-facture of the goods:(A) insurance:(B) rent and lease payments:(C) mortgage interest:(D) depreciation on buildings:(E) maintenance and repair:(F) rates and taxes:(G) [Revoked]

(vii) the cost of leasing of plant and equipment:(viii) the cost of energy, fuel, water, lighting, lubri-

cants, rags, and other materials and supplies notdirectly incorporated in goods manufactured inthe territory of the exporting party:

(ix) the cost of storing goods at the place or places inwhich a process, operated by the principal manu-facturer in Australia, is performed:

(x) the cost of royalties or licences in respect ofpatentedmachines or processes used in themanu-facture of the goods or in respect of the right tomanufacture the goods:

(xi) the cost of subscriptions to standards institutions,and industry and research associations:

(xii) the cost of the provision of medical care, clean-ing services, cleaning materials and equipment,training materials, and safety and protectiveclothing and equipment:

(xiii) the cost of the disposal of non-recyclable waste:

36


(xiv) the cost of subsidising a cafeteria in the place orplaces in which a process, operated by the prin-cipal manufacturer in Australia, is performed, tothe extent not recovered by financial returns:

(xv) the cost of security in the place or places in whicha process, operated by the principal manufacturerin Australia, is performed:

(xvi) the cost of computer facilities allocated to theprocess of manufacture of the goods:

(xvii) the cost of contracting out, within the territoriesof either or both parties, part of the manufactur-ing process, including any associated transport orstorage costs:

(xviii) the cost of employee transport:(xix) the cost of vehicle expenses:(xx) the cost of any fringe benefits tax or tax of a

similar nature:(xxi) the cost of transporting goods in Australia be-

tween places in which 1 or more processes areperformed by, or on behalf of, the principalmanufacturer; and

(c) does not include any of the following costs:(i) any costs or expense relating to the general

expense of doing business (including, but notlimited to, any cost or expense relating to insur-ance or to executive, financial, sales, advertising,marketing, accounting, or legal services):

(ii) the cost of telephone, mail, or other means ofcommunication:

(iii) the cost of international travel and expenses, in-cluding fares and accommodation:

(iv) the cost of the following items in respect of realproperty used by persons carrying out adminis-trative functions:(A) insurance:(B) rent and lease payments:(C) mortgage interest:(D) depreciation on buildings:(E) maintenance and repair:

37


(F) rates and taxes:(v) the cost of conveying, insuring, or shipping the

goods after manufacture:(vi) the cost of shipping containers or packing the

goods into shipping containers:(vii) the cost of any royalty payment relating to a li-

censing agreement to distribute or sell the goods:(viii) the profit of the principal manufacturer and the

profit or remuneration of any trader, agent, bro-ker, or other person dealing in the goods aftermanufacture:

(ix) any other costs incurred after the completion ofall processes performed by, or on behalf of, theprincipal manufacturer:

(x) the cost of processing goods in a place that is notin the territory of a party

ANZCERTA means the Australia New Zealand CloserEconomic Relations Trade Agreement done at Canberra on28 March 1983factory costmeans the sum of the total expenditure on origin-ating and non-originating materials, the allowable expenditureon labour and factory overheads, and the cost of inner contain-ersfungible goods or fungible materials means goods or ma-terials that are interchangeable for commercial purposes andwhose properties are essentially identical and between whichit is impractical to differentiate by mere visual examinationgenerally accepted accounting principles means principleswith respect to the recording of revenues, expenses, costs, as-sets, and liabilities, the disclosure of information, and the prep-aration of financial statements, being principles that reflect therecognised consensus, or that have substantial authoritativesupport, in Australia and that may encompass broad guidelinesof general application as well as detailed standards, practices,and proceduresgoods wholly obtained, in relation to the territory of either orboth parties, means goods that are—(a) mineral goods extracted in the territory of a party:

38


(b) plants grown in the territory of a party, or products ob-tained from such plants:

(c) a live animal born and raised in the territory of a party:(d) a product obtained from a live animal in the territory of

a party:(e) goods obtained from hunting, trapping, fishing, captur-

ing, or aquaculture conducted in the territory of a party:(f) fish, shellfish, and any other marine life taken from the

sea by vessels registered or recorded with a party andflying its flag, or entitled to fly its flag:

(g) goods produced or obtained exclusively from productsreferred to in paragraph (f) on board factory ships regis-tered or recorded with a party and flying its flag:

(h) goods taken by a party, or a person of the party, from theseabed or subsoil of the territorial sea or the continentalshelf of that party, in accordance with that party’s rightsunder international law:

(i) waste and scrap derived from the production of goodsin the territory of a party, or used goods collected in theterritory of a party, if those goods are fit only for therecovery of raw materials:

(j) goods produced in the territory of a party exclusivelyfrom goods referred to in paragraphs (a) to (i), or fromtheir derivatives, at any stage of production

indirect materials—(a) means goods used or consumed—

(i) in the production, testing, or inspection of goodsbut not physically incorporated into the goods; or

(ii) in the maintenance of buildings or the operationof equipment associated with the production ofthe goods; and

(b) includes—(i) fuel and energy:(ii) tools, dies, and moulds:(iii) spare parts and materials used in the maintenance

of equipment and buildings:(iv) lubricants, greases, compounding materials, and

other materials used in production or used to op-erate equipment and buildings:

39


(v) gloves, glasses, footwear, clothing, safety equip-ment, and supplies:

(vi) equipment, devices, and supplies used for testingor inspecting the goods:

(vii) catalysts and solvents:(viii) any other goods that are not incorporated into

the goods but whose use in the production of thegoods can reasonably be demonstrated to be apart of that production

manufacture—(a) means the creation of an article essentially different

from the matters or substances that go into the article;but

(b) does not include any of the following activities, whetherperformed alone or in combination with each other:(i) restoration or renovation processes, such as

repairing, reconditioning, overhauling, or refur-bishing:

(ii) minimal operations of pressing, labelling, tick-eting, packaging, or preparation for sale, con-ducted alone or in combination with each other:

(iii) quality control inspectionsmaterials means goods that are used or consumed in the pro-duction of other goodsnon-originating materials means materials that are not ori-ginating materialsoriginating goods means goods of a class specified in regula-tion 33(2) that meet all applicable criteria specified by regula-tions 33 to 39Coriginating materials means originating goods or indirectmaterialsparty means Australia or New Zealandpreferential treatment means the application, under sec-tion 7(1)(a) of the Tariff Act 1988, of the Tariff to goods thatare the produce or manufacture of Australiaprincipal manufacturer means the person in the territory ofa party who performs, or has had performed on its behalf, thelast process of the manufacture of goods

40




producer means a person who grows, farms, raises, breeds,mines, harvests, fishes for, traps, hunts, captures, gathers, col-lects, extracts, manufactures, processes, assembles, or disas-sembles goodsproduction means growing, farming, breeding, capturing,gathering, collecting, extracting, raising, mining, harvesting,fishing for, trapping, hunting, manufacturing, processing,assembling, or disassembling goodsqualifying expenditure means—(a) total expenditure on originating materials; and(b) allowable expenditure on labour and factory overheads

incurred in the territory of either or both parties; and(c) the cost of inner containers that originate in the territory

of either or both partiesself-produced, in relation to any materials, means materialsthat are produced by a producer of goods and used or con-sumed in the production of those goodsunmanufactured raw products means natural or primaryproducts that have not been subjected to an industrial process,other than an ordinary process of primary production, includ-ing any of the following:(a) animals:(b) bones, hides, skins, and other parts of animals obtained

by killing, including such hides and skins that have beensun-dried:

(c) greasy wool:(d) plants and parts of plants, including raw cotton, bark,

fruit, nuts, grains, seeds in their natural state, and un-wrought logs:

(e) minerals in their natural state and ores:(f) crude petroleum.Regulation 32: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 32 adjusted value: substituted, on 13 December 2007, by regula-tion 4(1) of the Customs and Excise (Rules of Origin for Australian Goods)Amendment Regulations 2007 (SR 2007/346).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(vi)(G): revoked, on 22 October 2009, by regulation 4(1) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

41






Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(vii): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(viii): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(ix): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(x): substituted, on 22 October 2009, by regulation 4(2) of the Customs andExcise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xi): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xii): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xiii): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xiv): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xv): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xvi): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xvii): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xviii): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xix): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xx): substituted, on 22 October 2009, by regulation 4(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 32 allowable expenditure (in relation to overheads) paragraph(b)(xxi): added, on 22 October 2009, by regulation 4(2) of the Customs andExcise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

42

















Regulation 32ANZCERTA: inserted, on 13December 2007, by regulation 4(4)of the Customs and Excise (Rules of Origin for Australian Goods) AmendmentRegulations 2007 (SR 2007/346).Regulation 32 Customs Valuation Agreement: revoked, on 13 December2007, by regulation 4(3) of the Customs and Excise (Rules of Origin forAustralian Goods) Amendment Regulations 2007 (SR 2007/346).

33 Originating goods(1) For the purposes of the Act and the Tariff Act 1988, goods

imported from Australia are taken to be the produce or manu-facture of Australia if they fall into 1 or more classes specifiedin subclause (2).

(2) The classes of goods are—(a) goods that are wholly obtained in the territory of either

or both parties:(b) goods that are entirely produced in the territory of either

or both parties exclusively from originating materials:(c) goods that are entirely produced in the territory of either

or both parties and meet the requirements specified inSchedule 7 (which imposes change in tariff classifica-tions and, in some cases, regional value content require-ments for goods produced from non-originating mater-ials):

(d) goods that are wholly manufactured in the territory ofeither or both parties from 1 or more of the following:(i) unmanufactured raw products:(ii) materials wholly manufactured in the territory of

either or both parties:(iii) materials that have been imported (from a place

outside the territories of the parties), and that thechief executive has determined, for the purposesof Article 3(1)(c)(ii)(III) of ANZCERTA, to bemanufactured raw materials:

(e) goods imported from Australia before 1 January 2012that meet the following conditions:(i) the last process in the manufacture of the goods

was performed in Australia; and(ii) the regional value content of the goods is not less

than 50% based on the factory cost method:

43





(f) goods that are taken to be originating goods under anyof regulations 34 to 39C.

(3) Originating materials from the territory of a party that are usedor consumed in the production of goods in the territory of theother party are deemed to originate in the territory of the otherparty.Regulation 33: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 33(2): substituted, on 13 December 2007, by regulation 5 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).

34 Third country transhipment(1) Goods are not originating goods if, while outside the territories

of the parties, they undergo any production or other operation.(2) Subclause (1) does not apply to operations that consist merely

of 1 or more of the following:(a) unloading, reloading, and storing:(b) repacking:(c) relabelling:(d) any other operation necessary to preserve the goods

concerned in good condition or to transport them to theterritory of a party.

Regulation 34: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).

35 Goods where value of non-originating materials that donot satisfy required change in tariff classification is 10%or lessGoods wholly or partly produced from non-originating mater-ials are taken to be originating goods, even though they do notsatisfy a change in tariff classification required by Schedule 7,if—(a) the value of all non-originating materials used or con-

sumed in the production of the goods and that are non-originating materials that do not satisfy a change in tar-iff classification required by Schedule 7 does not exceed10% of the adjusted value of the goods; and

44





(b) the goods meet all other applicable criteria of regula-tions 33 to 39C.

Regulation 35: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 35 heading: amended, on 22 October 2009, by regulation 5(1)of the Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264).Regulation 35: amended, on 22October 2009, by regulation 5(2) of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).Regulation 35(a): amended, on 22 October 2009, by regulation 5(3)(a) ofthe Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264).Regulation 35(a): amended, on 22 October 2009, by regulation 5(3)(b) ofthe Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264).

36 Regional value content(1) In any case where Schedule 7 requires the regional value con-

tent of specified goods to be calculated by the build-downmethod, the value of that content is calculated as follows:

where—RVC is the regional value content, expressed as a percentageAV is the adjusted valueVNM is the value of non-originating materials (not including

materials that are self-produced) that are acquired andused or consumed by the producer in the production ofthe goods.

(2) In any case where Schedule 7 requires the regional value con-tent of specified goods to be calculated by the build-upmethod,the value of that content is calculated as follows:

where—RVC is the regional value content, expressed as a percentageAV is the adjusted value

45







VNM is the value of originating materials that are acquired orself-produced, and used or consumed by the producer inthe production of the goods.

(3) In any case where Schedule 7 requires the regional value con-tent of specified goods to be calculated by the factory costmethod or for the purposes of calculating the regional valuecontent of goods by that method under regulation 33(2)(c) or(e)(ii), the value of that content is calculated as follows:

where—RVC is the regional value content, expressed as a percentageQE is the qualifying expenditure on the goodsFC is the factory cost of producing the goods.Regulation 36: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 36(1): substituted, on 13 December 2007, by regulation 6 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).Regulation 36(2): substituted, on 13 December 2007, by regulation 6 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).Regulation 36(3): amended, on 22October 2009, by regulation 6 of the Customsand Excise (Rules of Origin) Amendment Regulations 2009 (SR 2009/264).

37 Tolerance in cases where 50% regional value contentrequired

(1) This regulation applies in cases where these regulations re-quire a regional value content of at least 50% based on thefactory cost method.

(2) The chief executive may state in writing that the chief execu-tive is satisfied that the following circumstances exist:(a) the regional value content of particular goods fromAus-

tralia is 48% or more, but less than 50%; and(b) the regional value content of those goods would be at

least 50% if an unforeseen circumstance had not oc-curred; and

46






(c) the situation caused by the unforeseen circumstance isunlikely to continue.

(3) When the chief executive makes a statement under sub-clause (2), the following goods are deemed to have a regionalvalue content of at least 50%:(a) the goods in respect of which the statement was made:(b) any similar goods in a subsequent shipment that are

also affected by the unforeseen circumstance describedunder subclause (2)(b).

(4) The chief executive may at any time amend or revoke anystatement made under subclause (2) to reflect changed circum-stances.

(5) For the purposes of subclause (3), similar goods, in relationto goods in a particular shipment, means goods that—(a) are contained in another shipment that is imported by

the same importer from the same manufacturer; and(b) contain the same materials and undergo the same

process or processes of manufacture as the goods in thefirst-mentioned shipment.

Regulation 37: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).

38 Value of materials(1) For the purpose of calculating the regional value content of

goods in accordance with regulations 33 to 37 and Schedule 7,the value of materials used or consumed in the production ofthe goods is as follows:(a) for materials that the producer of the goods imports—

(i) into Australia, the value of the materials as cal-culated under the Customs Act 1901 (Australia):

(ii) into New Zealand, the adjusted value of the ma-terials:

(b) for materials acquired in the territory where the goodsare produced, the cost of acquisition and the cost oftransporting the materials to the producer of the goodsif that cost is not included in the cost of acquisition:

(c) for materials that are self-produced, the sum of allexpenses incurred in the production of the materials,

47



including general expenses, and an amount for profitequivalent to the profit added in the normal course oftrade.

(2) The value of originating materials obtained under sub-clause (1) may be adjusted by adding to that value any ofthe following items if they have not been included under thatsubclause:(a) the costs of freight, insurance, packing, and all other

costs incurred in transporting the materials within orbetween the territories of the parties to the location ofthe producer:

(b) duties, taxes, and customs brokerage fees on the mater-ials paid in the territory of either or both parties, otherthan duties and taxes that are waived, refunded, refund-able, or otherwise recoverable, including credit againstduty or tax paid or payable:

(c) the cost of waste and spoilage resulting from the useof the materials in the production of the goods, less thevalue of renewable scrap or by-products.

(3) The value of non-originating materials obtained under sub-clause (1) may be adjusted by subtracting from that value anyof the following items if they have been included under thatsubclause:(a) the costs of freight, insurance, packing, and all other

costs incurred in transporting the materials within orbetween the territories of the parties to the location ofthe producer:

(b) duties, taxes, and customs brokerage fees on the mater-ials paid in the territory of either or both parties, otherthan duties and taxes that are waived, refunded, refund-able, or otherwise recoverable, including credit againstduty or tax paid or payable:

(c) the cost of waste and spoilage resulting from the useof the materials in the production of the goods, less thevalue of renewable scrap or by-products:

(d) the cost of processing incurred in the territory of a partyin the production of the non-originating materials:

48


(e) the cost of any originating materials used or consumedin the production of the non-originating materials in theterritory of a party.

Regulation 38: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 38(1)(a): substituted, on 13 December 2007, by regulation 7 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).

39 Standard accessories, spare parts, and tools as originatinggoods

(1) Accessories, spare parts, or tools delivered with originatinggoods that form part of the standard accessories, spare parts,or tools for those goods must be treated as originating goodsand must be disregarded in determining whether all the non-originating materials used in the production of the originatinggoods undergo any applicable change in tariff classification,if—(a) the accessories, spare parts, or tools are not invoiced

separately from the originating goods; and(b) the quantities and value of the accessories, spare parts,

or tools are customary for the originating goods; and(c) in any case where the goods are subject to a regional

value content requirement, the value of the accessories,spare parts, or tools is taken into account as originatingor non-originating materials, as the case may be, in cal-culating the regional value content of the goods.

(2) Subclause (1) does not apply if the accessories, spare parts,or tools have been added solely for the purpose of artificiallyraising the regional value content of the goods.Regulation 39: substituted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).

39A Fungible goods or materials as originating goods(1) The determination of whether fungible goods or materials are

originating goods is made—(a) by physical separation of each of the goods or materials;

or

49




Part 6 r 39B Customs and Excise Regulations 1996Reprinted as at23 June 2011

(b) through the use of any inventory management method,such as averaging, last in and first out, or first in andfirst out, as recognised in generally accepted accountingprinciples.

(2) An inventory management method selected under sub-clause (1)(b) for particular fungible goods or materials mustcontinue to be used for those fungible goods or materialsthroughout the fiscal year of the producer that selected theinventory management method.Regulation 39A: inserted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).

39B Packaging materials and containers(1) Packaging materials and containers in which goods are pack-

aged for retail sale, if classified with those goods, are not in-cluded in determining whether non-originating materials usedor consumed in the production of those goods have undergonethe applicable change in tariff classification as set out in Sched-ule 7.

(2) If goods described in subclause (1) are subject to a regionalvalue content requirement, the value of the packaging mater-ials and containers used for retail sale are taken into accountas originating or non-originating, as the case may be, in calcu-lating the regional value content.

(3) Packaging materials and containers for shipment in whichgoods are packed exclusively for transport are not included indetermining the origin of the goods.Regulation 39B: inserted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 39B(1): amended, on 13 December 2007, by regulation 8 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).

39C Treatment of indirect materials(1) Indirect materials are deemed originatingmaterials without re-

gard to where they are produced, and their value is determinedby their cost recorded in the accounting records of the producerof the goods.

50




Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 39E

(2) Subclause (1) does not apply if an importer of goods haselected that the origin of the goods be assessed in accordancewith regulation 33(2)(e).Regulation 39C: inserted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 39C(2): amended, on 22 October 2009, by regulation 7 ofthe Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264).

39D Claims for preference based on, or supported by,declaration of exporter

(1) An importer may claim preferential treatment for goods fromAustralia on the basis of a declaration of the exporter of thegoods.

(2) The chief executive may require an importer to submit a dec-laration, or to arrange for the exporter to submit a declaration,that gives the reasons why the goods qualify as originatinggoods, including any relevant information about costs and pro-duction.

(3) The declaration may be provided in electronic form.Regulation 39D: inserted, on 1 January 2007, by regulation 4 of the Customsand Excise (Rules of Origin for Australian Goods) Amendment Regulations2006 (SR 2006/397).Regulation 39D(2): amended, on 13 December 2007, by regulation 9 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).

39E Records(1) This regulation applies to each of the following persons:

(a) an importer of goods in respect of which a claim forpreferential treatment is made in New Zealand:

(b) an exporter in NewZealand of goods in respect of whicha claim for preferential treatment is made in Australia:

(c) a producer or principal manufacturer in New Zealandwho produces or manufactures goods for export to Aus-tralia in respect of which a claim for preferential treat-ment may be made in Australia.

(2) A person to whom this regulation applies must keep a recordof all transactions relating to the importation, exportation, or

51





Part 6 r 39F Customs and Excise Regulations 1996Reprinted as at23 June 2011

production of the goods to show that the goods qualify forpreferential treatment.

(3) The record must be maintained for at least 5 years after thedate of importation or exportation, as the case may be.Regulation 39E: inserted, on 1 January 2007, by regulation 4 of the Customs andExcise (Rules of Origin for Australian Goods) Amendment Regulations 2006(SR 2006/397).Regulation 39E(2): amended, on 13 December 2007, by regulation 10 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).

39F Verification of originTo determine whether goods imported into New Zealand fromAustralia qualify as originating goods, the chief executive mayverify any claims made for tariff preference by taking any 1 ormore of the following actions:(a) requesting relevant information from any or all of the

following:(i) the importer:(ii) the exporter, producer, or principal manufacturer

in Australia:(b) requesting the importer to arrange for the exporter, pro-

ducer, or principal manufacturer to provide informationdirectly to the Customs:

(c) requiring a declaration to be provided under regula-tion 39D:

(d) requesting the customs administration of Australia tovisit the premises of the exporter, producer, or princi-pal manufacturer in Australia, in accordance with anyprocedures jointly adopted by the parties for the reviewof the records and the observation of the facilities of ex-porters, producers, or principal manufacturers.

Regulation 39F: inserted, on 1 January 2007, by regulation 4 of the Customs andExcise (Rules of Origin for Australian Goods) Amendment Regulations 2006(SR 2006/397).Regulation 39F: amended, on 13 December 2007, by regulation 11(1) of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).Regulation 39F(a)(ii): amended, on 13 December 2007, by regulation 11(2) ofthe Customs and Excise (Rules of Origin for Australian Goods) AmendmentRegulations 2007 (SR 2007/346).

52







Regulation 39F(b): amended, on 13 December 2007, by regulation 11(2) ofthe Customs and Excise (Rules of Origin for Australian Goods) AmendmentRegulations 2007 (SR 2007/346).

39G Decision on origin(1) If the chief executive is satisfied, under regulation 39D or

39F, that goods are originating goods, the chief executive mustgrant the claim for preferential treatment for the goods.

(2) Preferential treatment may be denied if the importer fails tocomply with a requirement imposed by or under these regula-tions.

(3) If preferential treatment is denied, the Customs must give awritten explanation for the decision to the person who madethe claim for preferential treatment.Regulation 39G: substituted, on 13 December 2007, by regulation 12 of theCustoms and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346).

Provisions relating to Canada40 Canada(1) The following classes of goods are deemed, for the purposes

of the Act and the Tariff Act 1988, to be the produce or manu-facture of Canada, namely—(a) goods wholly the produce of Canada:(b) goods manufactured in Canada, subject to the following

conditions:(i) that the process last performed in the manufac-

ture of the goods was performed in Canada; and(ii) that in respect of the goods, the expenditure—

(A) in material that is of Canadian origin, or ofNew Zealand origin, or of Canadian andNew Zealand origin; or

(B) in other items of factory or works cost(as defined in this regulation) incurred inCanada, or in New Zealand, or in Canadaand New Zealand; or

(C) partly in such material and partly in suchother items as aforesaid,—

53





is not less than half of the factory or works costof the goods in their finished state.

provided that with respect to specific goods, the chief execu-tive may determine that the expenditure shall be less than halfof the factory or works cost of the goods in their finished state.

(2) Subclause (1) applies only in respect of goods exported di-rectly fromCanada to NewZealand, without entering the com-merce of another country after shipment from Canada and be-fore importation into New Zealand unless the chief executiveotherwise permits and subject to such conditions as the chiefexecutive in any case approves.

(3) For the purposes of this regulation, the factory or works costof any article shall be the sum of the following items:(a) cost of materials as received into factory, excluding cus-

toms duty or excise duty or other duties paid or payablein respect of those materials:

(b) manufacturing wages:(c) factory overhead expenses, namely—

(i) all expenses directly or indirectly connected withmanufacture, for example, rent, rates, and taxesin respect of factory:

(ii) motive power, gas, fuel, water, lighting, and heat-ing of factory:

(iii) expenses of factory supervision, for example,wages and salaries of manager, supervisor, time-keepers, and guards:

(iv) repairs, renewals, and depreciation of plant, ma-chinery, and tools:

(v) interest on capital outlay on plant, machinery,tools, and factory buildings:

(vi) royalties payable in respect of patented machinesor processes used in the manufacture of thegoods:

(d) cost of containers other than the outside package.(4) In calculating the factory or works cost in subclause (3), and

in calculating the expenditure in any item of factory or workscost, none of the following items shall be included or consid-ered:

54


(a) manufacturer’s profit, or the profit or remuneration ofany trader, agent, broker, or other person dealing in thearticle in its finished condition:

(b) royalties payable in respect of the finished goods:(c) the cost of outside packages or any cost of packing the

goods into them:(d) administrative and general office expenses:(e) any cost of conveying, insuring, or shipping the goods

after their manufacture:(f) any other charges incurred after the completion of the

manufacture of the goods.

Provisions relating to Malaysia41 Originating goods

Particular goods are deemed for the purposes of theAct and theTariff Act 1988 to be the produce or manufacture of Malaysiaif the goods meet all applicable requirements set out in the fol-lowing provisions of the Malaysia–New Zealand Free TradeAgreement done at Kuala Lumpur on 26 October 2009:(a) Chapter 3; and(b) Annex 2; and(c) the headnote to Annex 2; and(d) the appendix to the headnote to Annex 2; and(e) Annex 3.Regulation 41: substituted, on 1 August 2010, by regulation 4 of the Cus-toms and Excise (Rules of Origin for Malaysia Free Trade Agreement Goods)Amendment Regulations 2010 (SR 2010/192).

Provisions relating to the United Kingdom ofGreat Britain and Northern Ireland, the Isle of

Man, and the Channel Islands42 United Kingdom of Great Britain and Northern Ireland,

the Isle of Man, and the Channel Islands (Group 1)(1) For the purposes of this regulation, the expression Group 1

means the United Kingdom of Great Britain and Northern Ire-land, the Isle of Man, and the Channel Islands.

(2) The following classes of goods are deemed, for the purposesof the Act and the Tariff Act 1988, to be the produce or themanufacture of the countries included in Group 1 namely—

55





(a) goods wholly the produce of 1 or more of the countriesincluded in Group 1:

(b) goods wholly manufactured in 1 or more of the coun-tries included in Group 1 from unmanufactured rawma-terials:

(c) goods partly manufactured in 1 or more of the countriesincluded in Group 1 subject to the following conditions:(i) that the process last performed in the manufac-

ture of the goods was performed in a country in-cluded in Group 1; and

(ii) that in respect of the goods, the expenditure—(A) in material that is the origin of 1 or more

countries included in Group 1; or(B) in other items of factory or works cost (as

defined in this regulation) incurred in 1 ormore countries included in Group 1; or



(3) Subclause (1) applies only in respect of goods exported di-rectly from a country in Group 1 to New Zealand, without en-tering the commerce of another country (other than a countryalso listed in Group 1) after shipment from that country andbefore importation into New Zealand unless the chief execu-tive otherwise permits and subject to such conditions as thechief executive in any case approves.






56







in calculating the expenditure in any item of factory or workscost, none of the following items shall be included or consid-ered:(a) manufacturer’s profit, or the profit or remuneration of

any trader, agent, broker, or other person dealing in thearticle in its finished condition:




manufacture of the goods.

Provisions relating to less developed countriesHeading: substituted, on 1 July 2001, by regulation 3 of the Customs and ExciseAmendment Regulations 2001 (SR 2001/110).

43 Less developed countries (Group 2)(1) For the purposes of this regulation, Group 2 means the group

of countries consisting of the countries declared to be less de-veloped countries for the purposes of the Tariff Act 1988.

(2) The following classes of goods are deemed, for the purposesof the Act and the Tariff Act 1988, to be the produce or manu-facture of the countries included in Group 2, namely—

57





(a) the following goods wholly obtained in any of the coun-tries included in Group 2:(i) mineral products extracted from its soil or from

its seabed:(ii) vegetable products harvested there:(iii) live animals born and raised there:(iv) products obtained there from live animals:(v) products obtained by hunting or fishing con-

ducted there:(vi) products of sea fishing and other products taken

from the sea by its vessels:(vii) products made on board its factory ships exclu-

sively from the products referred to in subpara-graph (vi):

(viii) used articles collected there fit only for the recov-ery of raw materials:

(ix) waste and scrap resulting from manufacturingoperations conducted there:

(x) products obtained there exclusively from prod-ucts specified in subparagraphs (i) to (ix):

(b) goods partly manufactured in the countries included inGroup 2 subject to the following conditions:(i) that the process last performed in the manufac-


(ii) that in respect of the goods, the expenditure—(A) in material that is the origin of 1 or more

countries included in Group 2 or of NewZealand; or

(B) in other items of factory or works cost (asdefined in this regulation) incurred in 1 ormore countries included in Group 2 or inNew Zealand; or



(3) Subclause (2) applies only in respect of goods exported di-rectly from a country in Group 2 to New Zealand, without en-

58


tering the commerce of another country (other than a countryalso listed in Group 2) after shipment from that country andbefore importation into New Zealand, unless the chief execu-tive otherwise permits and subject to such conditions as he orshe in any case approves.











in calculating the expenditure in any item of factory or workscost, none of the following items shall be included or consid-ered:(a) manufacturer’s profit, or the profit or remuneration of



goods into them:(d) administrative and general office expenses:

59


(e) any cost of conveying, insuring, or shipping the goodsafter their manufacture:

(f) any other charges incurred after the completion of themanufacture of the goods.

Regulation 43 heading: amended, on 1 July 2001, by regulation 4(1) of theCustoms and Excise Amendment Regulations 2001 (SR 2001/110).Regulation 43(1): substituted, on 1 July 2001, by regulation 4(2) of the Customsand Excise Amendment Regulations 2001 (SR 2001/110).

Provisions relating to least developed countriesHeading: inserted, on 1 July 2001, by regulation 5 of the Customs and ExciseAmendment Regulations 2001 (SR 2001/110).

43A Least developed countries (Group 3)(1) For the purposes of this regulation, Group 3 means the group

of countries consisting of the countries declared to be leastdeveloped countries for the purposes of the Tariff Act 1988.

(2) The following classes of goods are deemed, for the purposesof the Act and the Tariff Act 1988, to be the produce or manu-facture of the countries included in Group 3:(a) the following goods wholly obtained in any of the coun-

tries included in Group 3:(i) mineral products extracted from its soil or from





(viii) used articles collected there that are fit only forthe recovery of raw materials:


60








(b) goods partly manufactured in the countries included inGroup 3, subject to the following conditions:(i) that the process last performed in the manufac-


(ii) that, in respect of the goods, the expenditure forthe following is not less than half of the factoryor works cost of the goods in their finished state:(A) expenditure in material that is the origin of

1 or more countries included in Group 3 orof New Zealand; or

(B) expenditure in other items of factory orworks cost (as defined in this regulation)incurred in 1 or more countries includedin Group 3 or in New Zealand; or

(C) expenditure partly in any material referredto in subsubparagraph (A) and partly inany other items referred to in subsubpara-graph (B).

(3) Subclause (2) applies only to goods exported directly from acountry in Group 3 to New Zealand without entering the com-merce of another country (other than a country also included inGroup 3) after shipment from that country and before import-ation into New Zealand, unless the chief executive otherwisepermits and subject to any conditions that he or she in any caseapproves.

(4) For the purposes, the factory or works cost of any article mustbe the sum of the following items:(a) the cost of materials as received into the factory, exclud-

ing customs duty or excise duty or other duties paid orpayable for those materials:

(b) manufacturing wages:(c) the following factory overhead expenses:

(i) all expenses directly or indirectly connected withmanufacture, for example, rent, rates, and taxesfor the factory:

61


(ii) motive power, gas, fuel, water, lighting, and heat-ing:

(iii) expenses of supervision, for example, wages andsalaries of managers, supervisors, timekeepers,and guards:



(vi) royalties payable for patented machines or pro-cesses used in the manufacture of the goods:

(d) the cost of containers other than the outside package.(5) In calculating the factory or works cost in subclause (4), and

in calculating the expenditure in any item of factory or workscost, none of the following items must be included or consid-ered:(a) manufacturer’s profit, or the profit or remuneration of


(b) royalties payable for the finished goods:(c) the cost of outside packages or any cost of packing the



manufacture of the goods.Regulation 43A: inserted, on 1 July 2001, by regulation 5 of the Customs andExcise Amendment Regulations 2001 (SR 2001/110).

Provisions relating to Forum Island Countries44 Interpretation

In regulations 45 to 51, unless the context otherwise re-quires,—factory or works means the place in a Forum Island Countrywhere the last process in the manufacture of the goods wasperformed

62



factory or works cost, in relation to any goods manufacturedin a factory or works, means any expenditure—(a) that either—

(i) is incurred directly by the manufacturer in theproduction of the goods; or

(ii) can reasonably be allocated to the production ofthe goods; and

(b) is determined in accordance with regulation 46Forum Island Country means a country (other than NewZealand or Australia) for which the South Pacific RegionalTrade and Economic Co-operation Agreement is for the timebeing in forceinner containers—(a) includes any container or containers into or on which

any goods are packed on importation into New Zealand;but

(b) does not include any container, pallet, or similar articlecarried by any ship or aircraft

manufacturer, in relation to any goods, means the personwhooperates the factory or works where the last process in themanufacture of the goods is performedmaterials—(a) means all inputs into the manufacturing process (other

than materials treated as overheads) used or consumedin the production of the finished goods, in the form inwhich they are received at the factory or works; and

(b) includes unmanufactured raw productsother duties includes sales tax, goods and services tax, anti-dumping duty and countervailing dutyqualifying area content, in relation to any goods, means theexpenditure by the manufacturer on the items specified inregulation 45(1)(b)(ii)unmanufactured raw product—(a) means any product that is both—

(i) a product of any farm, mine, forest, fishery, orsimilar activity; and

(ii) a product that is in its natural form or has under-gone such basic processing as is customarily re-

63


quired to prepare the product for marketing insubstantial volume in international trade; and

(b) without limiting the generality of paragraph (a), in-cludes—(i) animals:(ii) bones, hides, skins, and any other part of any

animal:(iii) greasy wool and scoured wool:(iv) plants and parts of plants, including (without

limitation) raw cotton, fruit, nuts, vegetables,grains, seeds (cleaned and graded), and greencoffee beans:

(v) logs of timber with branches removed but other-wise unworked:

(vi) minerals in their natural form and ores:(vii) crude petroleum.

Regulation 44 Forum Island Country: substituted, on 21 October 1999, byregulation 2 of the Customs and Excise Amendment Regulations (No 2) 1999(SR 1999/309).

45 Forum Island Countries(1) The following classes of goods are deemed, for the purposes

of the Act and the Tariff Act 1988, to be the produce or manu-facture of Forum Island Countries, namely—(a) the following goods wholly obtained in any of the

Forum Island Countries:(i) mineral products extracted from its soil or from





(viii) used articles collected there fit only for the recov-ery of raw materials:

64






(b) goods partly manufactured in any Forum Island Coun-try, subject to the following conditions:(i) that the last process in the manufacture of the

goods was performed in a Forum Island Country;and

(ii) that, in respect of the goods, and subject to regu-lations 47 to 50, the expenditure by the manufac-turer—(A) on labour and factory overheads (as de-

fined in regulation 46) incurred in a ForumIsland Country, or in New Zealand, or in aForum Island Country and New Zealand;or

(B) on qualifyingmaterials (as defined in regu-lation 47); or

(C) on qualifying inner containers (as definedin regulation 48); or

(D) partly on such materials and partly on suchother items of factory or works cost (in-cluding inner containers) as aforesaid,—

is not less than 50% of the factory or works costof the goods in their finished state.

(2) Notwithstanding paragraph (b) of subclause (1),—(a) with respect to any specific goods (being goods referred

to in paragraph (b) of subclause (1)), the chief executivemay determine that the expenditure referred to in thatparagraph shall be less than 50% of the factory or workscost of the goods in their finished state:

(b) with respect to any goods (being goods referred to inthat paragraph (b)) that are classified in the Tariff underthe following Tariff headings, Tariff sub-headings, orTariff items, namely,—(i) 3926.20.22, 3926.20.31, 3926.20.41,

3926.20.61:(ii) 4015.90.00:

65


(iii) 4203.10, 4303.10.09:(iv) 61.01, 61.02, 61.03, 61.04, 61.05, 61.06, 61.07,

61.08, 61.09, 61.10, 61.11, 61.12, 61.13, 61.14,61.15:

(v) 62.01, 62.02, 62.03, 62.04, 62.05, 62.06, 62.07,62.08, 62.09, 62.10, 62.11, 62.12,—

the reference in that provision to 50% shall be read as areference to 45%.

(3) Where—(a) a qualifying material is an unmanufactured raw product

of Australia (within the meaning of regulation 32); or(b) a qualifying material is wholly manufactured in Aus-

tralia from unmanufactured raw products of Australiaor New Zealand (within the meaning of regulation 35);or

(c) the last process in the manufacture of a qualifying ma-terial occurred in Australia and regulation 35(c)(i) ap-plies to that material,—

then, unless the chief executive in any particular case per-mits otherwise, in addition to the requirements of subclauses(1)(b)(ii) and (2)(b), not less than 25%of the factory andworkscost of the goods in their finished state shall comprise—(d) labour and factory overheads incurred in a Forum Island

Country; or(e) qualifying materials referred to in subparagraph (iii) or

(vi) of regulation 47(a); or(f) qualifying inner containers referred to in regulation 48

where the last process of manufacture occurs in a ForumIsland Country; or

(g) partly such materials and partly such other items of fac-tory or works cost (including inner containers) specifiedin paragraph (d), (e), or (f).

(4) Subclause (1) applies to goods exported from a Forum IslandCountry, whether directly or indirectly, and whether or notthe goods have entered the commerce of another country aftershipment from a Forum Island Country and before importationinto New Zealand.

(5) Where any goods referred to in subclause (1)(a) are whollyobtained from a particular Forum Island Country, any inner

66


containers in which the goods are packed shall be regarded ashaving the same origin as the goods they contain.

46 Calculation of factory or works cost(1) For the purposes of regulation 45, the factory or works cost of

any goods shall be the sum of the following items:(a) subject to regulation 50, the cost to the manufacturer

of bringing materials into the factory or works, includ-ing any freight and similar costs, but excluding customsduty or excise duty or other duties paid or payable in re-spect of those materials:

(b) labour costs, namely—(i) manufacturing wages and benefits; and(ii) other factory or works labour costs incurred in

connection with any of the following:(A) the management of the process of manu-

facturing:(B) the receipt of materials:(C) the storage of materials:(D) supervision:(E) training:(F) quality control:(G) the packing of goods into inner containers:(H) the handling and storage of the goods

within the factory:(c) factory overhead expenses, being costs incurred in con-

nection with any of the following:(i) inspecting and testing materials and the goods:(ii) insuring real property, plant, equipment, and ma-

terials used in the production of the goods, insur-ing work in progress and finished goods, liabilityinsurance, accident compensation, and insuranceagainst consequential loss from accident to plantand equipment:

(iii) dies, moulds, tooling, and the depreciation,maintenance, and repair of plant and equipment,without regard to whether such items originatein a Forum Island Country or New Zealand:

67


(iv) interest payments for plant, equipment, andwages:

(v) research, development, design, and engineering:(vi) rent, leasing costs, mortgage interest, depreci-

ation on buildings, maintenance, repair, rates,and taxes in respect of real property used in theproduction of the goods:

(vii) leasing of plant and equipment, without regard towhether such items originate in a Forum IslandCountry or New Zealand:

(viii) materials and supplies, not being directly in-corporated in the manufactured goods, including(without limitation) energy, fuel, water, lighting,lubricants, and rags, without regard to whethersuch items originate in a Forum Island Countryor New Zealand:

(ix) storage of the goods at the factory:(x) royalties or licences in respect of patented ma-

chines or processes used in the manufacture ofthe goods, or in respect of the right to manufac-ture the goods:

(xi) subscriptions to standards institutions, and indus-try and research associations:

(xii) factory security, the provision of medical care,cleaning services, cleaning materials and equip-ment, training materials, the disposal of non-re-cyclable waste, safety and protective clothingand equipment, and the subsidisation of a factorycafeteria to the extent not covered by returns:

(xiii) computer facilities allocated to the process of themanufacture of the goods:

(xiv) contracting out of part of the manufacturingprocess within a Forum Island Country or NewZealand:

(xv) employee transport, factory vehicle expenses,and any tax in the nature of a fringe benefits taxpayable on a cost specified in this paragraph orparagraph (b):

(d) the costs of inner containers.

68


(2) In calculating the factory or works cost under subclause (1)and in calculating the expenditure on any item of factory orworks cost, none of the following items shall be included orconsidered, except to the extent that they are specified in sub-clause (1):(a) costs relating to the general expense of doing business,

including (without limitation) the cost of providingexecutive, financial, sales, advertising, marketing,accounting and legal services, or insurance:

(b) costs for telephone, mail, and other means of commu-nication:

(c) the cost of shipping containers or any cost of packingthe goods into them:

(d) the cost of conveying, insuring, or shipping the goodsafter their manufacture is completed:

(e) royalty payments related to a licensing agreement todistribute or sell the goods:

(f) rent, mortgage interest, depreciation on buildings, prop-erty insurance premiums, maintenance, repair, taxes,or rates in respect of real property used by personnelcharged with administrative functions:

(g) international travel expenses, including fares and ac-commodation:

(h) manufacturer’s profit, or the profit or remuneration ofany trader, agent, broker, or other person dealing in thegoods after their manufacture:

(i) any other costs and expenses incurred after the comple-tion of the manufacture of the goods.

(3) In calculating any item of cost included in subclause (1), a costincurred by the manufacturer of the goods shall be includedonce only in the calculation of the factory or works cost.

(4) Depreciation of plant, equipment, and buildings shall be calcu-lated in accordance with generally accepted accounting prin-ciples, as applied by the manufacturer.

47 Qualifying materialsFor the purposes of regulation 45(1)(b)(ii)(B),—(a) a material is a qualifying material if—

69


(i) it is an unmanufactured raw product of Australiaor New Zealand; or

(ii) it is wholly manufactured in Australia or NewZealand, or in Australia and New Zealand, fromunmanufactured raw products of Australia orNew Zealand; or

(iii) it is wholly obtained in a Forum Island Coun-try and is a material referred to in regulation45(1)(a); or

(iv) it is a qualifying material as defined in regula-tion 35 and meets the 50% threshold requirementspecified in regulation 33(1)(c); or

(v) it is a qualifying material as defined in regula-tion 35 and the last process in the manufactureof the material occurred in New Zealand, butthe material does not meet the 50% threshold re-quirement specified in regulation 33(1)(c); or

(vi) the last process in themanufacture of thematerialoccurred in a Forum Island Country:

(b) the total expenditure by the manufacturer on the mater-ials referred to in any of subparagraphs (i), (ii), (iii), or(iv) of paragraph (a) shall be treated as expenditure onqualifying materials:

(c) the total expenditure by the manufacturer on the ma-terials referred to in subparagraph (v) of paragraph (a)shall be treated as expenditure on qualifying materialsunder regulation 35(c)(ii):

(d) the total expenditure by the manufacturer on the ma-terials referred to in subparagraph (vi) of paragraph (a)shall be treated as expenditure on qualifying materialsin the following manner:(i) where the material would qualify in its own right

under regulation 45(1)(b)(ii) if it were to be im-ported into New Zealand from a Forum IslandCountry, then 100% of the expenditure on thatmaterial shall be treated as expenditure on quali-fying materials:

(ii) where the material would not qualify in its ownright under regulation 45(1)(b)(ii) if it were to be

70


imported into New Zealand from a Forum IslandCountry, then the percentage of the expenditureon that material that may be treated as expend-iture on qualifying materials shall be equal to thepercentage of qualifying area content in the fac-tory or works cost of that material.

48 Qualifying inner containersFor the purposes of regulation 45(1)(b)(ii)(C), a container is aqualifying inner container if—(a) the last process in the manufacture of the container oc-

curred in a Forum Island Country or New Zealand; and(b) it contains not less than 50% qualifying area content.

49 Waste, scrap, and recycled materialsFor the purposes of regulation 45(1)(b)(ii)(B),—(a) expenditure onwaste and scrap resulting frommanufac-

turing or processing operations conducted in a ForumIsland Country or Australia or New Zealand; and

(b) expenditure on used articles collected in a Forum IslandCountry or Australia or New Zealand, and fit only forthe recovery of raw materials; and

(c) expenditure on raw materials recovered from the waste,scrap, or used articles specified in paragraph (a) or para-graph (b),—

shall be treated as if it were expenditure on materials whollyobtained in a Forum Island Country.

50 Special provisions for allocation of expenditure(1) For the purposes of regulation 46, where any material has been

supplied free of charge or at a reduced cost, the amount tobe determined as expenditure on that material shall be deter-mined—(a) in accordance with clause 3(1)(a)(iii) of Schedule 2 of

the Act; and(b) by adding thereto the costs of freight, insurance, pack-

ing, and all other costs incurred in transporting the ma-terials into the factory or works, whether or not thosecosts have been incurred by the manufacturer.

71



(2) For the purposes of subclause (1), where the person supply-ing the material is not the buyer of the goods in their finishedstate,—(a) the supply shall be treated as if it were a supply by such

a buyer; and(b) the provisions of subclause (1) shall apply to that supply

accordingly; and(c) where the chief executive is satisfied that the circum-

stances of any particular case so require, the chief ex-ecutivemay apply those provisions to any earlier supplyof any material on a free of charge or reduced cost basis.

(3) Where the chief executive is satisfied that materials have beenadded or attached to the goods solely for the purpose of ar-tificially raising the qualifying area content of the goods, thechief executive may exclude expenditure on those materialsfrom the calculation of factory or works cost under regulation46.

(4) If the chief executive is satisfied that the cost to the manufac-turer of materials exceeds the normal market value of the ma-terials, the chief executive may exclude from the calculationof the factory or works cost under regulation 46 the amountdetermined by the chief executive to be the excess.

51 Application of regulation 45(1)(b) where expenditure notless than 48% of factory or works cost

(1) If the chief executive is satisfied, in relation to any goods,that—(a) the qualifying area content of goods in a shipment of

such goods that are claimed to originate in a Forum Is-land Country is 48% or more but less than 50% of thetotal factory or works cost of those goods; and

(b) the qualifying area content of those goods would be atleast 50% of the total factory or works cost of thosegoods if an unforeseen circumstance had not occurred;and

(c) the situation caused by the unforeseen circumstance isunlikely to continue,—

72


the chief executive may make a determination in writing tothat effect and specify the period in respect of which the de-termination shall apply.

(2) Where the chief executive makes a determination under sub-clause (1), regulation 45(1)(b) shall apply to all goods in re-spect of which that determination has been made,—(a) for the purpose of the shipment of goods that is affected

by the unforeseen circumstance; and(b) for the purpose of any subsequent shipment of similar

goods that is so affected during the period determinedfor the purpose by the chief executive,—

as if the reference in regulation 45(1)(b) to 50% were a refer-ence to 48%.

(3) The chief executive may at any time amend or revoke any de-termination made under subclause (1) to reflect changed cir-cumstances.

(4) For the purposes of subclause (2), the term similar goods, inrelation to goods in a particular shipment, means goods that—(a) are contained in another shipment that is imported by

the same importer from the same manufacturer; and(b) contain the same materials and undergo the same

process or processes of manufacture as the goods in thefirst-mentioned shipment.

Provisions relating to SingaporeHeading: inserted, on 1 January 2001, by regulation 3 of the Customs and Ex-cise Amendment Regulations 2000 (SR 2000/275).

51A InterpretationIn regulations 51B to 51E, unless the context otherwise re-quires,—factory or worksmeans the place in Singapore where the lastprocess of manufacture of the goods was performedfactory or works cost, in relation to goods manufactured in afactory or works, means expenditure—(a) that either—

(i) is incurred directly by the manufacturer in theproduction of the goods; or

73



(ii) can reasonably be allocated to the production ofthe goods; and

(b) is determined in accordance with regulation 51Cinner containers—(a) includes any container or containers into or on which

goods are packed for export to New Zealand; but(b) does not include a shipping container, pallet, or similar

article carried by a ship or aircraftlast process of manufacture does not include minimal pro-cesses, including pressing, labelling, ticketing, packaging, andpreparation for salemanufacturer, in relation to any goods, means the personwhoundertakes the last process of manufacture of the goodsmaterials—(a) means all inputs into the manufacturing process (other

than materials treated as overheads) used or consumedin the production of the finished goods, in the form inwhich they are received at the factory or works; and

(b) includes inner containersother duties includes goods and services tax, sales tax, anti-dumping duty, and countervailing dutyprocess of manufacture includes quality control checkingand testing procedures if those procedures are applied togoods or materials other than goods classified in the Tariffas textiles or textile articles, clothing, headwear, or footwearunder any of the following Tariff headings, Tariff sub-head-ings, or Tariff items:(aa) extract from subheading 3006.10 sterile absorbable sur-

gical or dental yarn and sterile surgical or dental adhe-sion barriers, whether or not absorbable:

(a) 3926.20 and 3926.90.01:(b) 4015.11, 4015.19, and 4015.90:(c) 42.03:(d) 43.03 and 43.04:(e) 4818.50:(f) 50.01 to 65.07:(g) 70.19:(h) 9404.21, 9404.29, 9404.30, and 9404.90:

74


(i) 9606.21, 9606.22, 9606.29, 9606.30, and 96.07qualifying area content, in relation to goods, means the itemsof expenditure specified in regulation 51B(2)(a)specified productmeans any of the following products whollyproduced or obtained in Singapore or NewZealand, as the casemay be:(a) mineral products extracted from its soil, waters, or

seabed, or from beneath the seabed:(b) vegetable products harvested or gathered there:(c) live animals born and raised there:(d) products obtained from live animals born and raised

there:(e) products obtained by hunting, fishing, or aquaculture

conducted there:(f) products of fishing and other marine products taken out-

side its waters by vessels registered or recorded there:(g) products processed or made, on board factory ships

registered or recorded there, exclusively from the prod-ucts referred to in paragraph (f):

(h) products taken, as the case may be,—(i) by Singapore, or by a citizen or resident, or legal

person, of Singapore, from the seabed or beneaththe seabed outside its territorial waters if Singa-pore is lawfully entitled to exploit that seabed; or

(ii) by New Zealand, or by a citizen or resident, orlegal person, of New Zealand, from the seabed orbeneath the seabed outside its territorial waters ifNew Zealand is lawfully entitled to exploit thatseabed:

(i) waste and scrap resulting from production there and fitonly for the recovery of raw materials:

(j) waste and scrap fit only for the recovery of raw mater-ials derived from used articles collected there:

(k) goods or materials produced there exclusively from theproducts referred to in paragraphs (a) to (j).

Regulation 51A: inserted, on 1 January 2001, by regulation 3 of the Customsand Excise Amendment Regulations 2000 (SR 2000/275).Regulation 51A process of manufacture paragraph (aa): inserted, on 1 January2007, by regulation 4 of the Customs and Excise (Tariff Changes) AmendmentRegulations 2006 (SR 2006/333).

75



Part 6 r 51B Customs and Excise Regulations 1996Reprinted as at23 June 2011

51B Singapore(1) The following classes of goods are, for the purposes of the

Act and the Tariff Act 1988, the produce or manufacture ofSingapore, namely—(a) goods that are wholly produced or obtained in Singa-

pore and are specified products of that country:(b) goods partly manufactured in Singapore, subject to the

conditions in subclauses (2) and (3).(2) For the purposes of subclause (1)(b), the conditions are that

the last process of manufacture of the goods was performed inSingapore and either—(a) that, in respect of the goods and subject to regula-

tions 51D and 51E, the expenditure on 1 or more of thefollowing items is not less than 40% of the factory orworks cost of the goods in their finished state:(i) qualifying materials (as defined in regula-

tion 51D); or(ii) labour and overheads (as defined in regula-

tion 51C(1)) incurred in either Singapore or NewZealand or both; or

(iii) partly on those qualifying materials and partly onlabour and overheads incurred in either Singa-pore or New Zealand or both; or

(b) that, in respect of goods that do not contain any qualify-ing area content and for which quality control checkingand testing procedures performed in Singapore are thelast process of manufacture, the expenditure on thoseprocedures is not less than 50% of the factory or workscost of the goods calculated after completion of theprocess of manufacture.

(3) In relation to goods that contain some qualifying area content,and for which quality control checking and testing proceduresperformed in Singapore are the last process of manufacture,expenditure on those procedures may only be included in thecalculation under subclause (2)(a) if that expenditure is notless than 8% of the factory or works cost of the goods calcu-lated after completion of the process of manufacture.

(4) Subclause (1) applies only to—

76



(a) goods exported directly from Singapore to NewZealand without entering the commerce of anothercountry; and

(b) goods that, after being exported from Singapore andbefore importation into New Zealand, enter the com-merce of Australia only for the purposes of unloadingand reloading.

(5) For the purposes of subclause (1)(a), packing materials (in-cluding labels) and packing containers in which the goods arepacked must be disregarded when determining whether or notthe goods are wholly produced or obtained in Singapore.Regulation 51B: inserted, on 1 January 2001, by regulation 3 of the Customsand Excise Amendment Regulations 2000 (SR 2000/275).

51C Calculation of factory or works cost(1) For the purposes of subclauses (2) and (3) of regulation 51B,

the factory or works cost of any goods is the sum of the fol-lowing items:(a) subject to regulation 51E, the actual cost to the manu-

facturer of bringing materials into the factory orworks,—(i) including any freight costs; but(ii) excluding customs duty or excise duty or other

duties paid or payable in respect of those mater-ials:

(b) labour costs incurred in connection with the manufac-turing process, namely—(i) salaries and wages; and(ii) benefits, including productivity bonuses, com-

pany vehicles, employers’ Central ProvidentFund contributions, accident insurance or com-pensation, and dental and medical benefits; and

(iii) other factory or works labour costs incurred inconnection with the manufacturing process, in-cluding—(A) Skills Development Fund contributions:(B) Foreign Worker levies:(C) Workmen’s Compensation Scheme contri-

butions:

77


Part 6 r 51C Customs and Excise Regulations 1996Reprinted as at23 June 2011

(D) the management of the process of manu-facturing:

(E) the receipt of materials:(F) the handling and storage of materials and

the goods within the factory or works:(G) supervision:(H) training:(I) quality control:(J) the packing of the goods into containers

(including inner containers, and shippingand airfreight containers) within the fac-tory or works:

(c) factory overhead expenses, being any of the follow-ing costs incurred in connection with the manufacturingprocess:(i) inspecting and testing materials and the goods:(ii) insuring real property, plant, equipment, and ma-

terials used in the production of the goods, insur-ing work in progress and finished goods, liabilityinsurance, accident compensation, and insuranceagainst consequential loss from accident to plantand equipment:

(iii) dies, moulds, tooling, and the depreciation,maintenance, and repair of plant and equipment,whether or not those items originate in Singaporeor New Zealand:

(iv) interest payments for plant and equipment:(v) research, development, design, and engineering:(vi) rent, leasing, mortgage interest, depreciation on

buildings, maintenance, repair, rates, and taxes inrespect of real property used in the production ofthe goods:

(vii) leasing of plant and equipment, whether ornot those items originate in Singapore or NewZealand:

(viii) materials and supplies not being directly incorp-orated into the manufactured goods, includingenergy, fuel, water, lighting, lubricants, and rags,

78


whether or not those items originate in Singaporeor New Zealand:

(ix) storage of materials and the goods at the factoryor works:

(x) royalties or licences in respect of patented ma-chines or processes used in the manufacture ofthe goods, or in respect of the right to manufac-ture the goods:

(xi) subscriptions to standards institutions, and indus-try and research associations:

(xii) factory security, the provision of medical care(including the provision of first-aid kits andmedical supplies), cleaning services, cleaningmaterials and equipment, training materials,disposal of waste, safety and protective clothingand equipment, and the subsidisation of a factorycafeteria to the extent not covered by returns:

(xiii) computer facilities allocated to the process ofmanufacture of the goods:

(xiv) contracting out of part of the manufacturingprocess in Singapore or New Zealand:

(xv) employee transport, factory vehicle expenses,and any tax in the nature of a fringe benefits taxpayable on a cost specified in this paragraph orparagraph (b).

(2) In calculating the expenditure on an item of factory or workscost, none of the following may be included, except to theextent that they are specified in subclause (1):(a) costs relating to the general expense of doing business,

including the cost of providing executive, financial,sales, advertising, marketing, accounting, and legalservices, or insurance:

(b) costs for telephone, mail, and other means of commu-nication:

(c) the cost of shipping and airfreight containers:(d) the cost of conveying, insuring, or shipping the goods

after their manufacture is completed:(e) royalty payments relating to a licensing agreement to

distribute or sell the goods:

79

Part 6 r 51D Customs and Excise Regulations 1996Reprinted as at23 June 2011

(f) rent, mortgage interest, depreciation on buildings, prop-erty insurance premiums, maintenance, repair, taxes,or rates in respect of real property used by personnelcharged with administrative functions:

(g) international travel expenses, including fares and ac-commodation:

(h) manufacturer’s profits, or the profit or remuneration ofany trader, agent, broker, or other person dealing in thegoods after their manufacture:

(i) any other costs or expenses incurred after the comple-tion of the manufacture of the goods.

(3) In calculating any item of cost included in subclause (1), a costincurred by the manufacturer of the goods must be includedonce only in the calculation of the factory or works cost.

(4) Depreciation of plant, equipment, and buildingsmust be calcu-lated in accordance with generally accepted accounting prin-ciples, as applied by the manufacturer.Regulation 51C: inserted, on 1 January 2001, by regulation 3 of the Customsand Excise Amendment Regulations 2000 (SR 2000/275).

51D Qualifying materials(1) For the purposes of regulation 51B(2)(a), a material is a quali-

fying material if—(a) it is wholly produced or obtained in Singapore or New

Zealand and is a specified product; or(b) it contains both—

(i) qualifying area content of Singapore or NewZealand (or both); and

(ii) content imported from any other country.(2) The total expenditure by the manufacturer on the materials

referred to in subclause (1)(a) must be treated as expenditureon qualifying materials.

(3) Expenditure by themanufacturer on thematerials referred to insubclause (1)(b) must be treated as expenditure on qualifyingmaterials in the following manner:(a) 100% of the expenditure on that material must be

treated as expenditure on qualifying materials if—

80


Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51E

(i) the material has or is deemed to have no less than40% qualifying area content of Singapore or NewZealand (or both); and

(ii) the last process of manufacture of the materialtakes place in Singapore or New Zealand:

(b) if the material has less than 40% qualifying area contentof Singapore or New Zealand (or both), then the per-centage of the expenditure on that material that may betreated as expenditure on qualifying materials is equalto the percentage of qualifying area content in the fac-tory or works cost of that material:

(c) the cost of that material to the factory or works (exclud-ing the cost of any material or processes not incurred inSingapore or New Zealand) must be treated as expend-iture on qualifying materials if—(i) the material has or is deemed to have no less than

40% qualifying area content of Singapore or NewZealand (or both); and

(ii) the last process of manufacture of the materialdoes not take place in Singapore or NewZealand;and

(iii) the material is subsequently received or acquiredby a factory in Singapore.

Regulation 51D: inserted, on 1 January 2001, by regulation 3 of the Customsand Excise Amendment Regulations 2000 (SR 2000/275).

51E Special provisions for allocation of expenditure(1) For the purposes of regulation 51C, if a material has been sup-

plied free of charge or at a reduced cost,—(a) the amount to be determined as expenditure on that ma-

terial must be determined—(i) in accordance with clause 3(1)(a)(iii) of Sched-

ule 2 of the Act; and(ii) by adding to the amount referred to in subpara-

graph (i) the costs of freight, insurance, packing,and all other costs incurred in transporting thematerials into the factory or works, whether ornot those costs have been incurred by the manu-facturer:

81




(b) the materials must be treated as if they had been pur-chased by the manufacturer.

(2) If the chief executive is satisfied that the circumstances of aparticular case so require, the chief executive may treat an ear-lier supply of material free of charge or at a reduced cost as ifthe materials had been purchased by the manufacturer.

(3) The chief executive may exclude expenditure on any materialsfrom the calculation of factory or works cost under regulation51C if the chief executive is satisfied that the materials havebeen added or attached to the goods solely for the purpose ofartificially raising the qualifying area content of the goods.

(4) If the chief executive is satisfied that the cost to the manufac-turer of materials exceeds the normal market value of the ma-terials, the chief executive may exclude from the calculationof the factory or works cost under regulation 51C the amountdetermined by the chief executive to be the excess.Regulation 51E: inserted, on 1 January 2001, by regulation 3 of the Customsand Excise Amendment Regulations 2000 (SR 2000/275).

Provisions relating to ThailandHeading: inserted, on 1 July 2005, by regulation 3 of the Customs and Excise(Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR 2005/176).

51F InterpretationIn regulations 51G to 51M, unless the context otherwise re-quires,—CIFmeans the value (determined in accordancewith Schedule2 of theAct) of goods imported, and includes the cost of freightand insurance up to the port or place of entry into ThailandFOBmeans the free on board value (determined in accordancewith Schedule 2 of the Act) of goods, including the cost oftransport to the port or site of final shipment abroadfungible goods or materials means goods or materials thatare interchangeable for commercial purposes, whose proper-ties are essentially identical, and between which it is imprac-tical to differentiate by visual examinationgenerally accepted accounting principles means the recog-nised consensus or substantial authoritative support in

82






Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51F

Thailand with respect to the following (which may encompassbroad guidelines of general application or detailed practices,procedures, and standards):(a) the recording of assets, costs, expenses, liabilities, and

revenues:(b) the disclosure of information:(c) the preparation of financial statementsindirect material means goods used—(a) in the inspection, production, or testing of other goods

but which are not physically incorporated into thegoods; or

(b) in the maintenance of buildings; or(c) in the operation of equipment associated with the pro-

duction of other goods, including—(i) catalysts, energy, fuel, and solvents:(ii) devices, equipment, and supplies used for in-

specting or testing the goods:(iii) clothing, footwear, glasses, gloves, safety equip-

ment, and supplies:(iv) dies, moulds, and tools:(v) materials and spare parts used in the maintenance

of buildings and equipment:(vi) compounding materials, greases, lubricants, and

other materials used in production or used to op-erate buildings and equipment:

(vii) any other goods that are not incorporated intothe goods but whose use in the production of thegoods can reasonably be demonstrated to be apart of that production

material means any matter or substance used or consumed inthe production of goods, and physically incorporated into orclassified with those goodsminimal operations or processes means operations or pro-cesses that contribute minimally to the essential characteris-tics or properties of goods, including, without limitation,—(a) preservation of goods for storage or transport:(b) operations designed to facilitate shipment:(c) operations or processes related to the packaging or pres-

entation of goods for sale:

83


(d) the following operations or processes:(i) aeration, drying, chilling, freezing, refrigeration,

or ventilation:(ii) classification or grading, cleaning, extraction, se-

lection, sifting or shaking, sieving, or washing:(iii) cutting or slitting:(iv) attaching of markings, distinctive labels, or logos

on the products and their packing, dividing bulkshipments, or grouping into packets:

(v) packing, unpacking, or repacking:(vi) mixing goods of different origins, if the charac-

teristics of the resulting product are not essen-tially different from those of the goods that havebeen mixed:

(vii) diluting in water or in any other aqueous solution:(viii) the simple assembly or configuring of parts of

products making up completed goodsnon-originating goods or non-originating materials meansgoods or materials that do not qualify as originating underthese regulationsoriginating goods ormaterialsmeans goods or materials thatqualify as originating under these regulationspackaging materials and containers for shipment meansitems used to protect goods during their transport, other thana container or packaging used for retail sale of the goodspreferential tariff treatment means the customs duty ratethat is applicable to goods originating in Thailand in accord-ance with the Tariff Act 1988producer means a person who assembles, breeds, captures,collects, extracts, farms, fishes, gathers, grows, harvests,hunts, manufactures, mines, processes, raises, or traps goodsproductionmeans methods of obtaining goods; including, butnot limited to, assembling, breeding, capturing, collecting,extracting, farming, fishing, gathering, growing, harvesting,hunting, manufacturing, mining, processing, raising, or trap-ping goods

84


Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51F

wholly obtained goods means goods originating in NewZealand or Thailand that are—(a) mineral goods extracted in New Zealand or Thailand:(b) agricultural goods gathered, harvested, or picked in

New Zealand or Thailand:(c) live animals born and raised in New Zealand or Thai-

land:(d) goods obtained from live animals in New Zealand or

Thailand:(e) goods obtained directly by capturing, farming, fishing,

gathering, hunting, or trapping in New Zealand or Thai-land:

(f) goods (including fish, plants, shellfish, and other marinelife)—(i) taken from—

(A) within the territorial sea or the relevantmaritime zone of Thailand seaward of theterritorial sea under Thailand’s applicablelaws in accordance with the United Na-tions Convention on the Law of the Sea1982; or

(B) within the territorial sea or the relevantmaritime zone of New Zealand:

(ii) taken from the high seas by a vessel flying, or en-titled to fly, the flag of New Zealand or Thailand:

(g) goods obtained or produced, from goods referred to inparagraph (f), on factory ships flying, or entitled to fly,the flag of New Zealand or Thailand:

(h) goods taken by—(i) Thailand, or a person of Thailand, from the

seabed or subsoil beneath the seabed of the terri-torial sea or the continental shelf of Thailand, inaccordance with the United Nations Conventionon the Law of the Sea 1982; or

(ii) New Zealand, or a person of New Zealand, fromthe seabed or subsoil beneath the seabed of theterritorial sea or the continental shelf of NewZealand:

85

Part 6 r 51G Customs and Excise Regulations 1996Reprinted as at23 June 2011

(i) waste and scrap derived from the production of goodsin New Zealand or Thailand, or used goods collected inNew Zealand or Thailand, if those goods are fit only forthe recovery of raw materials:

(j) produced entirely in New Zealand or Thailand exclu-sively from goods referred to in paragraphs (a) to (i).

Regulation 51F: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).

51G Originating goods(1) Particular goods are deemed for the purposes of the Act and

the Tariff Act 1988 to originate in Thailand if the goods—(a) are goods wholly obtained in New Zealand or Thailand;

or(b) are goods that—

(i) satisfy the requirements of Schedule 3 as a resultof processes performed entirely in New Zealandor Thailand, or both; and

(ii) did not enter the commerce of another countryafter export from Thailand and before import intoNew Zealand, unless the chief executive other-wise permits subject to conditions approved bythe chief executive either generally or in a par-ticular case.

(2) Originating materials of New Zealand, used in the productionof particular goods in Thailand, are deemed to originate inThailand.

(3) Particular goods that do not satisfy a change in tariff classifi-cation required in accordance with Schedule 3 are originatinggoods if—(a) the value of non-originating materials used in their pro-

duction and that do not satisfy a change in tariff classifi-cation required in accordance with Schedule 3 does notexceed 10% of the FOB value of the goods; and

(b) the goods meet all other applicable criteria of theseregulations.

(4) Except where goods are subject to a regional value contentas required by Schedule 3, goods produced by minimal oper-

86



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51H

ations or processes must not be treated as originating goodseven where those minimal operations or processes meet thechange of tariff classification requirements specified in thatschedule.Regulation 51G: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).Regulation 51G(1)(b)(ii): substituted, on 18 January 2007, by regulation 4 ofthe Customs and Excise (Rules of Origin for Thai Goods) Amendment Regula-tions 2006 (SR 2006/398).Regulation 51G(3)(a): amended, on 22 October 2009, by regulation 8 ofthe Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264).

51H Standard accessories, spare parts, and tools as originatinggoods

(1) Accessories, spare parts, or tools delivered with originatinggoods that form part of the standard accessories, spare parts, ortools for those goods must be treated as originating goods andmust be disregarded in determining whether or not all the non-originating materials used in the production of the originatinggoods undergo the applicable change in tariff classification,if—(a) the accessories, spare parts, or tools are not invoiced

separately from the originating goods; and(b) the quantities and value of the accessories, spare parts,

or tools are customary for the originating goods; and(c) in any case where the goods are subject to a regional

value content requirement, the value of the accessories,spare parts, or tools is taken into consideration as origin-ating or non-originating materials, as the case may be,in calculating the regional value content of the goods.

(2) Subclause (1) does not apply where the accessories, spareparts, or tools have been added solely for the purpose ofartificially raising the regional value content of the goods.Regulation 51H: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).

87





Part 6 r 51I Customs and Excise Regulations 1996Reprinted as at23 June 2011

51I Fungible goods or materials as originating goods(1) The determination of whether fungible goods or materials are

originating goods is made—(a) by physical separation of each of the goods or materials;

or(b) through the use of any inventory management method,

such as averaging, last-in and first-out, or first-in andfirst-out, as recognised or otherwise generally acceptedin the generally accepted accounting principles of Thai-land.

(2) An inventory management method selected under sub-clause (1)(b) for particular fungible goods or materials mustcontinue to be used for those fungible goods or materialsthroughout the fiscal year of the producer that selected theinventory management method.Regulation 51I: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).

51J Packaging materials and containers(1) Packaging materials and containers in which goods are pack-

aged for retail sale, if classified with those goods, are not in-cluded in determining whether non-originating materials usedin the production of those goods have undergone the applic-able change in tariff classification as set out in Schedule 3.

(2) If goods described in subclause (1) are subject to a regionalvalue content requirement, the value of the packaging mater-ials and containers used for retail sale will be counted as ori-ginating or non-originating, as the case may be, in calculatinga regional value content.

(3) Packaging materials and containers for shipment in whichgoods are packaged for transport are not included in deter-mining the origin of the goods.Regulation 51J: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).Regulation 51J(3): amended, on 1 January 2010, by regulation 5 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

88




Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51M

51K Treatment of indirect materialsAn indirect material is deemed an originating material withoutregard to where it is produced, and its value is determined byits cost recorded in the accounting records of the producer ofthe goods.Regulation 51K: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).

51L Regional value content(1) Subject to subclauses (2) and (3), where Schedule 3 specifies

that goods are required to have a regional value content, thevalue of that content is calculated as follows:

where—RVC is the regional value content expressed as a percentageFOB is the FOB value of the goodsVNM (value of non-originatingmaterials) is the CIF value of

non-originating materials.(2) If the FOB or CIF values do not exist or cannot be determined

in accordancewith clause 2 of Schedule 2 of theAct, the valuesare determined in accordance with the subsequent clauses tothat schedule.

(3) For the purposes of calculating the regional value content, acalculation averaged over the producer’s fiscal year may beused.Regulation 51L: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).

51M Treatment of goods for which preference is claimed(1) The Customs may require a declaration of origin for goods for

which preferential tariff treatment is claimed, from—(a) the exporter of the goods; or(b) the producer of the goods; or(c) any other competent person, or public or private body,

in relation to the goods.

89




Part 6 r 51N Customs and Excise Regulations 1996Reprinted as at23 June 2011

(2) The declaration must describe the goods, andmust specify thatthose goods—(a) are the origin of Thailand; and(b) meet the terms of Article 4.2.1 of the New

Zealand–Thailand Closer Economic PartnershipAgreement.

Regulation 51M: inserted, on 1 July 2005, by regulation 3 of the Customs andExcise (Rules of Origin for Thai Goods) Amendment Regulations 2005 (SR2005/176).

Provisions relating to Trans-Pacific StrategicEconomic Partnership Agreement countries

Heading: inserted, on 1 May 2006, by regulation 4 of the Customs and Excise(Rules of Origin for Trans-Pacific Strategic Economic Partnership AgreementGoods) Amendment Regulations 2006 (SR 2006/103).

51N InterpretationIn regulations 51N to 51Y, unless the context otherwise re-quires,—aquaculture means the farming of aquatic plants and aquaticorganisms, including crustaceans, fish, molluscs, and otheraquatic invertebrates,—(a) from seedstock, including eggs, fingerlings, fry, and lar-

vae; or(b) by intervention in the growth or rearing processes to

enhance production, including feeding, protection frompredators, or regular stocking

CIF means the value (determined in accordance with Sched-ule 2 of the Act) of goods imported, and includes the cost offreight and insurance up to the port or place of entry into thecountry of importationFOBmeans the free on board value (determined in accordancewith Schedule 2 of theAct) of goods, independent of themeansof transportation, at the port or site of final shipment abroadindirect material means goods used—(a) in the inspection, production, or testing of other goods

but which are not physically incorporated into thegoods; or

90






Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51N

(b) in the maintenance of buildings or in the operationof equipment associated with the production of othergoods, including—(i) catalysts, energy, fuel, and solvents:(ii) devices, equipment, and supplies used for in-

specting or testing the goods:(iii) clothing, footwear, glasses, gloves, safety equip-

ment, and supplies:(iv) dies, moulds, and tools:(v) spare parts and materials used in the maintenance

of equipment and buildings:(vi) compounding materials, greases, lubricants, and

other materials used in production or used to op-erate buildings and equipment:

(vii) any other goods that are not incorporated intothe goods but whose use in the production of thegoods can reasonably be demonstrated to be apart of that production

material means any goods, matter, or substance used or con-sumed in the production of goods or the transformation ofother goodsminimal operations or processes means operations or pro-cesses—(a) that by reason of their minimal contribution to the

essential characteristics or properties of goods do notby themselves, or in combination, confer origin on thegoods; and

(b) that include, without limitation, the following:(i) operations to ensure the preservation of products

in good condition during transport and storage(for example, chilling, drying, freezing, ventila-tion, and like operations):

(ii) operations that consist of bending, classifying,coiling, cutting, sifting, slitting, uncoiling, orwashing:

(iii) changes to the packing, breaking up, or assemblyof consignments:

(iv) packing, repacking, or unpacking:

91


(v) affixing labels, marks, or other distinguishingsigns on products or packaging:

(vi) mere dilution with water or any other substancethat does not materially alter the characteristic ofgoods

non-originating goods or non-originating materials meansgoods or materials that do not qualify as originating underregulations 51N to 51Ypackaging materials and containers for shipment meansitems used to protect goods during their transport, other thana container or packaging used for retail sale of the goodsparty or parties means any 1 or more of the following Statesignatories to the Trans-Pacific Strategic Economic Partner-ship Agreement:(a) Brunei Darussalam, if Brunei Darussalam is, under the

Tariff Act 1988, declared to be a specified TPA party:(b) Chile, if Chile is, under the Tariff Act 1988, declared to

be a specified TPA party:(c) New Zealand:(d) Singaporepreferential tariff treatment means the customs duty ratethat is applicable to goods originating in the territory of a partyin accordance with the Tariff Act 1988producer means a person who assembles, breeds, captures,collects, disassembles, extracts, fishes, gathers, grows, har-vests, hunts, manufactures, mines, processes, or raises goodsproductionmeans methods of obtaining goods; including, butnot limited to, aquaculture, assembling, breeding, capturing,collecting, disassembling, extracting, farming, fishing, gath-ering, growing, harvesting, hunting, manufacturing, mining,processing, raising, or trapping goodsrecovered goods means materials that are in individual partsas a result of—(a) the complete disassembly of used goods into individual

parts; and(b) the cleaning, inspecting, testing, or other processing of

those parts; and

92




Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51N

(c) 1 or more of the following processes required for theimprovement of the parts to sound working conditionin order to assemble them with other parts (includingother recovered parts in the production of remanufac-tured goods as listed in Schedule 4):(i) flame spraying:(ii) knurling:(iii) plating:(iv) sleeving:(v) surface machining:(vi) rewinding:(vii) welding

remanufactured goods, as listed in Schedule 4, means indus-trial goods that have been assembled in the territory of a partyand—(a) are entirely or partially composed of recovered goods;

and(b) have the same life expectancy and meet the same per-

formance standards as new goods; and(c) enjoy the same factory warranty as new goodsterritory means,—(a) in relation to Brunei Darussalam,—

(i) the territory of Brunei Darussalam; and(ii) the maritime areas adjacent to the coast of Brunei

Darussalam to the extent to which Brunei Darus-salam may exercise sovereign rights or jurisdic-tion in accordance with international law and itsdomestic law:

(b) in relation to Chile,—(i) the land, maritime area, and air space under the

sovereignty of Chile; and(ii) the exclusive economic zone and the continen-

tal shelf within which Chile exercises sovereignrights and jurisdiction in accordance with inter-national law and its domestic law:

(c) in relation to New Zealand,—(i) the territory of New Zealand; and(ii) the exclusive economic zone, seabed, and sub-

soil over which it exercises sovereign rights with

93


respect to natural resources in accordance withinternational law (not including Tokelau):

(d) in relation to Singapore,—(i) the land, internal waters, and territorial sea of

Singapore; and(ii) any maritime area situated beyond the territorial

sea that has been, or may in future be, designatedunder Singapore’s domestic law, in accordancewith international law, as an area that Singaporemay exercise sovereign rights or jurisdiction overin relation to the sea, seabed, subsoil, and naturalresources

transaction value means the price paid or payable for goodsdetermined in accordance with clauses 2 and 3 of Schedule 2of the Actused, in relation to goods or materials, means used or con-sumed in the production of goodsvalue means the value determined in accordance with Sched-ule 2 of the Actwholly obtained goods means goods originating in the terri-tory of a party that are—(a) mineral goods extracted from the seabed or soil in the

territory of a party:(b) agricultural goods gathered, grown, harvested, or

picked in the territory of a party:(c) live animals born and raised in the territory of a party:(d) goods obtained from live animals in the territory of a

party:(e) goods obtained directly in the territory of a party from

aquaculture or by capturing, farming, fishing, gathering,hunting, or trapping:

(f) goods (being fish, plants, shellfish, and other marinelife) taken from—(i) within the territorial sea or the relevant maritime

zone of a party seaward of the territorial sea underthat party’s applicable laws in accordance withthe United Nations Convention on the Law of theSea 1982 by a vessel flying, or entitled to fly, theflag of that party; or

94





Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51O

(ii) the high seas by a vessel that is—(A) registered or recorded with the party; and(B) flying the flag of the party:

(g) goods obtained or produced, exclusively from goodsreferred to in paragraph (f), on factory ships that are—(i) registered or recorded with the party; and(ii) flying the flag of the party:

(h) goods taken by a party, or a person of the party, from theseabed or subsoil beneath the seabed of the territorialsea or the continental shelf of the party, in accordancewith the United Nations Convention on the Law of theSea 1982:

(i) waste and scrap derived from the production of goodsin the territory of a party, or used goods collected in theterritory of a party, if those goods are fit only for therecovery of raw materials:

(j) recovered goods derived in the territory of a party fromused goods and utilised in the territory of the party inthe production of remanufactured goods:

(k) produced entirely in the territory of a party exclusivelyfrom goods referred to in paragraphs (a) to (j), or fromtheir derivatives at any stage of production.

Regulation 51N: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51O Originating goods(1) Particular goods are deemed for the purposes of any claim for

preferential tariff treatment to originate in the territory of aparty if the goods—(a) are wholly obtained in the territory of a party; or(b) are produced solely in the territory of 1 or more parties

exclusively frommaterials that originate, or are by theseregulations deemed to originate, from 1 or more of theparties; or

(c) are produced in the territory of 1 or more parties usingnon-originating materials if—(i) the non-originating materials satisfy the require-

ments of Schedule 5 or any other requirement ofthese regulations; and

95


Part 6 r 51P Customs and Excise Regulations 1996Reprinted as at23 June 2011

(ii) the goods meet all other applicable provisions ofthese regulations.

(2) Materials that originate from the territory of any of the partiesand are used in the production of particular goods in the terri-tory of any other party are deemed to originate in the territoryof the other party.

(3) Particular goods that do not satisfy a change in tariff classifi-cation required by Schedule 5 are originating goods if—(a) the value of non-originating materials used in their pro-

duction and that do not satisfy a change in tariff classi-fication required by Schedule 5 does not exceed 10% ofthe transaction value of the goods calculated in accord-ance with regulation 51P; and

(b) the goods meet all other applicable criteria of theseregulations.

(4) Except where goods are subject to a regional value contentas required by Schedule 5, goods produced by minimal oper-ations or processes must not be treated as originating goodseven where those minimal operations or processes meet thechange of tariff classification requirement specified in thatschedule.Regulation 51O: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).Regulation 51O(3)(a): amended, on 22 October 2009, by regulation 9 ofthe Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264).

51P Regional value content(1) Subject to subclauses (2) and (3), where Schedule 5 specifies

that goods are required to have a regional value content, thevalue of that content is calculated as follows:

where—RVC is the regional value content expressed as a percentageTV is the transaction value of the goods adjusted on an FOB

basis, except as provided in subclause (3)

96



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51Q

VNM(value of non-originatingmaterials) is the transactionvalue of non-originating materials when they were firstacquired or supplied to the producer of the goods, ad-justed on a CIF basis, except as provided in subclause(4).

(2) If the TV or VNM values do not exist or cannot be determinedin accordance with clause 2 or clause 3 of Schedule 2 of theAct, the values are determined in accordance with clauses 3 to8 of that schedule.

(3) For the purposes of the calculation required by subclause (1),the value of non-originating materials must not be includedif—(a) those non-originating materials were used in the terri-

tory of a party to produce materials; and(b) those materials were then used to produce the goods to

which the calculation relates.(4) When the producer of goods does not export the goods di-

rectly, the value must be adjusted up to the point at which thepurchaser received the goods within the territory of the partywhere the producer is located.

(5) For the purposes of the calculation required by subclause (1),in any case where the producer of goods who is in the territoryof a party acquires non-originating materials in that territory,the value of the materials must not include freight, insurance,packing costs, or any other costs incurred in transporting thematerials from the supplier’s warehouse to the producer’s lo-cation.Regulation 51P: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51Q Standard accessories, spare parts, and tools as originatinggoods

(1) Accessories, spare parts, or tools delivered with originatinggoods that form part of the standard accessories, spare parts, ortools for those goods must be treated as originating goods andmust be disregarded in determining whether or not all the non-originating materials used in the production of the originating

97






Part 6 r 51R Customs and Excise Regulations 1996Reprinted as at23 June 2011

goods undergo the applicable change in tariff classification,if—(a) the accessories, spare parts, or tools are classified with,

and not invoiced separately from, the originating goods;and

(b) the quantities and value of the accessories, spare parts,or tools are normal for the originating goods; and

(c) in any case where the goods are subject to a regionalvalue content requirement, the value of the accessories,spare parts, or tools is taken into consideration as origin-ating or non-originating materials, as the case may be,in calculating the regional value content of the goods.

(2) Subclause (1) does not apply where the accessories, spareparts, or tools have been added solely for the purpose ofartificially raising the regional value content of the goods.Regulation 51Q: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51R Packaging materials and containers(1) Packaging materials and containers in which goods are pack-

aged for retail sale, if classified with those goods, are not in-cluded in determining whether non-originating materials usedin the production of those goods have undergone the applic-able change in tariff classification as set out in Schedule 5.

(2) If goods described in subclause (1) are subject to a regionalvalue content requirement, the value of the packaging mater-ials and containers used for retail sale are taken into consider-ation as originating or non-originating, as the case may be, incalculating the regional value content.

(3) Packaging materials and containers for shipment in whichgoods are packed exclusively for transport are not included indetermining the origin of the goods.Regulation 51R: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51S Treatment of indirect materialsAn indirect material is deemed an originating material withoutregard to where it is produced, and its value is determined by

98



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51U

its cost recorded in the accounting records of the producer ofthe goods.Regulation 51S: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51T Transit through territories of non-partiesRegulations 51O to 51S apply only in respect of goods trans-ported directly between the parties, without entering the com-merce of a non-party, unless the chief executive otherwisepermits subject to conditions approved by the chief executiveeither generally or in a particular case.Regulation 51T: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51U Outward processing(1) Goods are considered to be originating goods if they—

(a) include materials that were exported from a party to anon-party for processing and were subsequently reim-ported to the party; and

(b) meet the requirements set out in subclause (2).(2) The requirements are that—

(a) the goods are of a kind referred to in the Tariff subhead-ings specified in Schedule 6; and

(b) the total value of non-originatingmaterials of the goods,calculated in accordance with subclause (3), does notexceed 55% of their value; and

(c) the materials that were exported from the party werewholly obtained or produced in the territory of the partyor underwent, before being exported, processes of pro-duction or operation that went beyond minimal pro-cesses or operations; and

(d) the same producer produced the goods and the exportedmaterials; and

(e) the reimported goods have been obtained through pro-cesses of production or operations of the exported ma-terials; and

(f) the last process of manufacture of the goods was—(i) performed in the territory of the party; and

99



Part 6 r 51V Customs and Excise Regulations 1996Reprinted as at23 June 2011

(ii) the activity by which the goods were transformedinto new goods different from the componentparts or materials.

(3) For the purposes of subclause (2)(b), the total value of non-originating materials is—(a) the value of any non-originating materials added in the

territory of the party; plus(b) the value of any other added materials; plus(c) all other costs accumulated outside the territory of the

party, including transportation costs.(4) This regulation prevails over regulation 51O and the product-

specific requirements set out in Schedule 5.Regulation 51U: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51V Obligations of exportersWhere an exporter in New Zealand becomes aware that theexporter has provided an erroneous or false declaration or cer-tificate or other evidence to support a claim for preference inthe territory of an other party, the exporter must give notice tothe following, as soon as practicable, of any change that wouldaffect the accuracy or validity of the declaration, certificate, orevidence:(a) the Customs; and(b) the customs administration of the importing party; and(c) the importer.Regulation 51V: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51W Records(1) Exporters, importers, and producers must keep a record of all

transactions relating to the exportation or importation of goodsfor which a claim for preferential tariff treatment is made toshow that the goods qualify for preferential tariff treatment.

(2) The record must be maintained for a period of not less than3 years after the date of exportation or importation, as the casemay be.

100



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51Y

Regulation 51W: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51X Verification of origin(1) To determine whether goods imported into New Zealand from

another party qualify as originating goods, the Customs mayverify any claims made for tariff preference by—(a) requesting relevant information from the exporter, im-

porter, or producer:(b) requesting the customs administration of the exporting

party to verify the origin of the goods:(c) undertaking any other procedure that the Customs and

the customs administration of the exporting party agree.(2) If the origin of goods cannot be determined in accordance with

subclause (1), the Customs may request, through the customsadministration of the exporting party, to visit the premises ofthe exporter or producer in the territory of the exporting partyto—(a) review any records that are relevant to origin of the

goods; and(b) observe the facilities used in the production of the

goods.(3) The Customs must specify a period of 60 days from the date

the written question or request is sent to the exporter or pro-ducer in which to respond.

(4) The Customsmay extend the period of 60 days specified undersubclause (3) by a maximum of 30 days.Regulation 51X: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).

51Y Decision on origin(1) If the Customs is satisfied that the goods are originating goods

under regulation 51X, it must permit preferential access for thegoods.

(2) Preferential tariff treatment may be denied if—(a) the goods do not, or did not, meet the requirements of

these regulations:

101



Part 6 r 51Z Customs and Excise Regulations 1996Reprinted as at23 June 2011

(b) the exporter or producer fails to respond fully to re-quests made by the Customs within the period specifiedunder regulation 51X(3) or (4):

(c) the requested customs administration is for any reasonunable to comply with a request from the Customs toverify the origin of goods and advises the Customs of itsinability or fails to respond to a request within 90 days:

(d) the exporter or producer does not agree to a visit by theCustoms within 30 days of receiving the request.

(3) If preferential tariff treatment is denied, the Customsmust givea written explanation for the decision to the exporter, importer,or producer, as the case may be.

(4) Where verifications by the Customs indicate a pattern of con-duct by an exporter or producer of false or unsupported rep-resentations that goods imported into New Zealand qualify asoriginating goods, the Customs may withhold preferential tar-iff treatment to identical goods exported or produced by theexporter or producer until the Customs are satisfied that theexporter or producer is no longer making false or unsupportedrepresentations as to origin.Regulation 51Y: inserted, on 1 May 2006, by regulation 4 of the Customsand Excise (Rules of Origin for Trans-Pacific Strategic Economic PartnershipAgreement Goods) Amendment Regulations 2006 (SR 2006/103).Regulation 51Y(4): amended, on 1 January 2010, by regulation 6 of the Cus-toms and Excise (Rules of Origin for AANZFTA Goods) Amendment Regula-tions 2009 (SR 2009/349).

Provisions relating to ChinaHeading: inserted, on 1 October 2008, by regulation 4 of the Customs and Ex-cise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR2008/224).

51Z InterpretationIn this regulation and regulations 51ZA to 51ZL, unless thecontext otherwise requires,—CIF means the value (determined in accordance with Sched-ule 2 of the Act) of goods imported, and includes the cost ofinsurance and freight up to the port or place of entry into China

102






Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51Z

FOBmeans the free on board value (determined in accordancewith Schedule 2 of the Act) of goods, including the cost oftransport to the port or site of final shipment abroadgenerally accepted accounting principles means the recog-nised consensus or substantial authoritative support in Chinawith respect to the following (which may encompass broadguidelines of general application or detailed practices, proced-ures, and standards):(a) the recording of assets, costs, expenses, liabilities, and

revenues:(b) the disclosure of information:(c) the preparation of financial statementsmaterial means any goods, matter, or substance, used in theproduction or transformation of other goods, including a partor ingredientnon-originating goods or non-originating materials meansgoods or materials that do not qualify as originating underregulations 51Z to 51ZLoriginating materials or originating goods means materialsor goods that qualify as originating under regulations 51Z to51ZLpackingmaterials and containers for shipmentmeans itemsused to protect goods during their transport, other than a con-tainer or packaging used for retail sale of the goodsproducer means a person who engages in the production ofgoodsproduction means methods of obtaining goods, includinggrowing, raising, mining, harvesting, fishing, farming, trap-ping, hunting, capturing, gathering, collecting, breeding,extracting, manufacturing, processing, or assembling goods.Regulation 51Z: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).Regulation 51Z material: amended, on 1 January 2010, by regulation 7(1) ofthe Customs and Excise (Rules of Origin for AANZFTA Goods) AmendmentRegulations 2009 (SR 2009/349).Regulation 51Z producer: amended, on 1 January 2010, by regulation 7(2) ofthe Customs and Excise (Rules of Origin for AANZFTA Goods) AmendmentRegulations 2009 (SR 2009/349).

103





Part 6 r 51ZA Customs and Excise Regulations 1996Reprinted as at23 June 2011

51ZA Originating goodsParticular goods are deemed for the purposes of the Act andthe Tariff Act 1988 to originate in China if—(a) the goods—

(i) are goods wholly obtained or produced in NewZealand or China; or

(ii) are goods produced entirely in New Zealand or inChina or in both countries exclusively from ma-terials whose origin conformswith the provisionsof regulations 51ZB to 51ZL; or

(iii) are goods produced entirely in New Zealand orin China or in both countries, using—(A) non-originating materials that conform to

a change in tariff classification; or(B) a regional value content; or(C) a process requirement; or(D) a requirement specified in Schedule 3A;

and(b) the goods meet the other applicable provisions of regu-

lations 51Z to 51ZL.Regulation 51ZA: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZB Goods wholly obtainedFor the purposes of regulation 51ZA, the following goodsmustbe treated as wholly obtained or produced in New Zealand orChina:(a) plant products harvested, picked, or gathered in New

Zealand or China:(b) live animals born and raised in New Zealand or China:(c) goods obtained from live animals raised in New

Zealand or China:(d) goods obtained from hunting, trapping, fishing, farm-

ing, gathering, or capturing conducted in New Zealandor China:

(e) minerals and other naturally occurring substances, (notbeing goods referred to in paragraphs (a) to (d) of thisregulation) extracted or taken from the soil, waters,seabed, or beneath the seabed of New Zealand or China:

104



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZC

(f) goods extracted or taken, from the waters, seabed, orsubsoil beneath the seabed within the exclusive eco-nomic zone as defined by the domestic law of NewZealand or China as the case may be:

(g) fish, shellfish, plant, and other marine life taken fromthe high seas by a craft registered or recorded in NewZealand or China and flying, or entitled to fly, the flagof New Zealand or China:

(h) goods (being goods referred to in paragraph (g)) pro-cessed or made on board a craft registered or recordedin New Zealand or China and flying, or entitled to fly,the flag of New Zealand or China:

(i) scrap and waste derived from processing operations inNew Zealand or China and fit only for the recovery ofraw materials:

(j) used goods collected in New Zealand or China wheresuch goods are fit only for the recovery of rawmaterials:

(k) goods obtained or produced in New Zealand or Chinasolely from goods referred to in paragraphs (a) to (j).

Regulation 51ZB: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZC Regional value content(1) Where Schedule 3A refers to a regional value content the value

of that content is calculated as follows:

where—RVC is the regional value content, expressed as a percentageFOB is the FOB value of the goodsVNM is the CIF value of non-originating materials (including

materials of undetermined origin).(2) The value of the non-originating materials is—

(a) the CIF value at the time of importation of the goods; or(b) the earliest ascertained price paid or payable for the

non-originating materials (not including freight, insur-ance, packing costs, or any other costs incurred in trans-

105


Part 6 r 51ZD Customs and Excise Regulations 1996Reprinted as at23 June 2011

porting the material from the supplier’s warehouse tothe producer’s location).

Regulation 51ZC: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZD AccumulationIf originating goods or materials from China are incorporatedinto goods in New Zealand, the goods or materials so incorp-orated must be regarded as originating in New Zealand.Regulation 51ZD: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZE Minimal operations or processes(1) Operations or processes that contributeminimally to the essen-

tial characteristics of goods (either by themselves or in com-bination), do not confer origin.

(2) Operations and processes referred to in subclause (1) in-clude—(a) operations to ensure the preservation of goods in good

condition during transport and storage, such as drying,freezing, ventilation, chilling, and like operations; and

(b) simple operations consisting of sifting, sorting, grading,screening, classifying, washing, cutting, slitting, bend-ing, coiling, or uncoiling; and

(c) breaking up and assembly of consignments; and(d) packing, unpacking, or repacking operations; and(e) simple packaging operations (such as placing in bottles,

cases, or boxes, or fixing on cards or boards); and(f) affixing or printing marks, labels, logos, or other distin-

guishing signs on goods or their packaging; and(g) dilution with water or another substance that does not

materially alter the characteristics of the goods; and(h) husking, partial or total bleaching, polishing, and glaz-

ing of cereals other than rice; and(i) operations to colour sugar or form sugar lumps.

(3) For the purposes of this regulation, simple describes activitiesthat do not require special skills, machines, apparatuses, or

106



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZH

equipment specially produced or installed for carrying out theactivity.Regulation 51ZE: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZF Direct consignment(1) Preferential tariff treatment must be applied only to goods con-

signed directly from China to New Zealand.(2) For the purposes of this regulation, the following goods must

be treated as having been consigned directly from China toNew Zealand:(a) goods transported from China to New Zealand without

passing through the territory of another country; and(b) goods whose transport involves transit (with or without

temporary storage of up to 6 months) through the terri-tory of 1 or more other countries if—(i) the goods do not enter into trade or commerce in

those other countries; and(ii) the goods do not undergo any operation there

other than unloading and reloading, repacking,or any operation required to keep them in goodcondition.

Regulation 51ZF: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZG Packing and containers for transportationContainers and packing materials used for the transportationof goods must not be taken into account when determining theorigin of those goods.Regulation 51ZG: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZH Packaging materials and containers for retail sale(1) If goods are subject to a change in tariff classification (as set

out in Schedule 3A) and the packaging materials and contain-ers in which the goods are packaged for retail sale are classifiedwith the goods, the packaging materials and containers must

107




Part 6 r 51ZI Customs and Excise Regulations 1996Reprinted as at23 June 2011

not be taken into account when determining the origin of thegoods.

(2) Despite subclause (1), if the goods are subject to a regionalvalue content requirement then the value of the packaging ma-terials and containers used for retail sale must be taken intoaccount as either originating materials or non-originating ma-terials, as the case may be, when determining the origin of thegoods.Regulation 51ZH: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZI Accessories, spare parts, and tools(1) If goods are subject to a change in tariff classification (as set

out in Schedule 3A) any accessories, spare parts, tools, or in-structional and information materials presented with the goodson importation must not be taken into account when determin-ing the origin of the goods if those accessories, spare parts,tools, or instructional and information materials are classifiedwith, and not invoiced separately from, the goods.

(2) Despite subclause (1), if the goods are subject to a regionalvalue content requirement, then the value of any accessories,spare parts, tools, or instructional and information materialsmust be taken into account as originating materials, or non-originating materials, as the case may be, in calculating theregional value content of the goods.

(3) Subclauses (1) and (2) apply only if the quantities and valuesof the accessories, spare parts, tools, or instructional and in-formation materials are customary for the goods they are im-ported with.Regulation 51ZI: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).Regulation 51ZI(1): amended, on 1 January 2010, by regulation 8(1) of the Cus-toms and Excise (Rules of Origin for AANZFTA Goods) Amendment Regula-tions 2009 (SR 2009/349).Regulation 51ZI(3): amended, on 1 January 2010, by regulation 8(2) of the Cus-toms and Excise (Rules of Origin for AANZFTA Goods) Amendment Regula-tions 2009 (SR 2009/349).

108





Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZK

51ZJ Neutral elements(1) In determining whether goods are originating goods for the

purpose of regulation 51ZA, the origin of any neutral elementsmust not be considered.

(2) For the purposes of this regulation, neutral elements—(a) means—

(i) goods used in the production, testing, or inspec-tion of other goods without being physically in-corporated into the goods; or

(ii) goods used in the maintenance of buildings; or(iii) the operation of equipment associated with the

production of the goods; and(b) includes (without limitation)—

(i) fuel, energy, catalysts, and solvents:(ii) equipment devices, and supplies used for testing

or inspecting goods:(iii) gloves, glasses, footwear, clothing, safety equip-

ment, and supplies:(iv) tools, dies, and moulds:(v) spare parts and materials used in the maintenance

of equipment and buildings:(vi) lubricants, greases, compounding materials, and

other materials used in production or used to op-erate equipment and buildings:

(vii) any other goods that are not incorporated into the(final) goods but whose use in the production ofthe (final) goods can reasonably be demonstratedto be part of that production.

Regulation 51ZJ: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).Regulation 51ZJ(2)(a)(iii): amended, on 1 January 2010, by regulation 9 ofthe Customs and Excise (Rules of Origin for AANZFTA Goods) AmendmentRegulations 2009 (SR 2009/349).

51ZK Interchangeable materials(1) In determining whether goods are originating goods, any ma-

terials, in order to be treated as interchangeablematerials, mustbe distinguished by—(a) physical separation of the goods; or

109



Part 6 r 51ZL Customs and Excise Regulations 1996Reprinted as at23 June 2011

(b) an inventory management method recognised in thegenerally accepted accounting principles.

(2) For the purposes of this regulation, interchangeable mater-ials are goods or materials—(a) that are interchangeable for commercial purposes; and(b) that have properties that are essentially identical; and(c) between which it is impractical to differentiate by a

mere visual examination.Regulation 51ZK: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).

51ZL De minimisWhere goods do not meet the tariff classification change re-quirements specified in Schedule 3A they must still be treatedas originating goods if—(a) the value of all non-originatingmaterials (includingma-

terials of undetermined origin) that do not meet the tar-iff classification change requirements does not exceed10% of the FOB value of the given goods; and

(b) the goods meet all other requirements under regula-tions 51ZA to 51ZL.

Regulation 51ZL: inserted, on 1 October 2008, by regulation 4 of the Customsand Excise (Rules of Origin for Chinese Goods) Amendment Regulations 2008(SR 2008/224).Regulation 51ZL(a): amended, on 1 January 2010, by regulation 10 of the Cus-toms and Excise (Rules of Origin for AANZFTA Goods) Amendment Regula-tions 2009 (SR 2009/349).

Provisions relating to AANZFTA countriesHeading: inserted, on 1 January 2010, by regulation 11 of the Customs andExcise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009(SR 2009/349).

51ZM InterpretationIn this regulation and in regulations 51ZN to 51ZX, unless thecontext otherwise requires,—AANZFTA has the meaning given in section 64A(4) of theAct

110






Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZM

aquaculture means the farming of aquatic organisms includ-ing fish, molluscs, crustaceans, and other aquatic invertebratesand aquatic plants, from seedstock such as eggs, fry, finger-lings, and larvae, by intervention in the rearing or growth pro-cesses to enhance production such as regular stocking, feed-ing, or protection from predatorsCIF or CIF valuemeans the value (determined in accordancewith Schedule 2 of the Act) of imported goods, and includesthe cost of insurance and freight up to the port or place of entryinto the country of importationFOB orFOB valuemeans the free on board value (determinedin accordance with Schedule 2 of the Act) of imported goods,including the cost of transport to the port or site of final ship-ment abroadgenerally accepted accounting principles means the recog-nised consensus or substantial authoritative support in a party(which may encompass broad guidelines of general applica-tion or detailed standards, practices, and procedures) with re-spect to the following:(a) the recording of revenues, expenses, costs, assets, and

liabilities:(b) the disclosure of information:(c) the preparation of financial statementsidentical and interchangeable materials means mater-ials that are fungible as a result of being of the same kindand commercial quality, possessing the same technical andphysical characteristics, and which, once incorporated into afinished product, cannot be distinguished from one anotherfor origin purposes by virtue of any markings or mere visualexaminationin a party means in the land, territorial sea, exclusive eco-nomic zone, or continental shelf over which a party exercisessovereignty, sovereign rights, or jurisdiction in accordancewith international lawindirect material means goods used in the production, test-ing, or inspection of other goods but which are not physicallyincorporated into those other goods, or goods used in themain-

111



Part 6 r 51ZM Customs and Excise Regulations 1996Reprinted as at23 June 2011

tenance of buildings or the operation of equipment associatedwith the production of goods, including—(a) fuel and energy:(b) tools, dies, and moulds:(c) spare parts and materials used in the maintenance of

equipment and buildings:(d) lubricants, greases, compounding materials, and other

materials used in production or used to operate equip-ment and buildings:

(e) gloves, glasses, footwear, clothing, safety equipment,and supplies:

(f) equipment, devices, and supplies used for testing or in-specting goods:

(g) catalysts and solvents:(h) any other goods that are not incorporated into the goods

but whose use in the production of the goods can rea-sonably be demonstrated to be a part of that production

material means any matter or substance—(a) used or consumed in the production of goods; or(b) physically incorporated into goods; or(c) subjected to a process in the production of other goodsnon-originating goods or non-originating materials meansgoods or materials that do not qualify as originating under thisregulation and regulations 51ZN to 51ZXoriginating goods or originating materials means materialsor goods that qualify as originating under this regulation andregulations 51ZN to 51ZXpackingmaterials and containers for transportationmeansgoods used to protect other goods during their transportation,other than containers or packaging used for the retail sale ofthe other goodsparty or parties means any 1 or more of the following Statesignatories to the AANZFTA if the State is, by an Order inCouncil under section 7A(1)(a) of the Act, declared to be aspecified AANZFTA party:(a) Brunei Darussalam:(b) the Kingdom of Cambodia:(c) the Republic of Indonesia:(d) the Lao People’s Democratic Republic:

112

Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZN

(e) Malaysia:(f) the Union of Myanmar:(g) the Republic of the Philippines:(h) the Republic of Singapore:(i) the Kingdom of Thailand:(j) the Socialist Republic of Viet Nam:(k) Australia:(l) New Zealandproducer means a person who grows, mines, raises, harvests,fishes, traps, hunts, farms, captures, gathers, collects, breeds,extracts, manufactures, processes, or assembles goodsproduct specific rulemeans a rule in Schedule 8 that specifiesthat goods used to produce goods have undergone a change intariff classification or a specific manufacturing or processingoperation, or that requires that goods satisfy a regional valuecontent criterion, or that requires any combination of theserequirements to be fulfilledproductionmeans methods of obtaining goods, including, butnot limited to, growing, mining, harvesting, farming, raising,breeding, extracting, gathering, collecting, capturing, fishing,trapping, hunting, manufacturing, producing, processing, orassembling goods.Regulation 51ZM: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).Regulation 51ZM HS Code: repealed, on 1 January 2011, by regulation 5of the Customs and Excise (Rules of Origin for New Zealand–Hong Kong,China Closer Economic Partnership Agreement Goods) Amendment Regula-tions 2010 (SR 2010/430).

51ZN Originating goodsParticular goods are deemed for the purposes of the Act andthe Tariff Act 1988 to originate in a party if the goods meetall applicable requirements of regulations 51ZM to 51ZX andif—(a) the goods are wholly produced or obtained in a party as

provided for in regulation 51ZO; or(b) the goods meet the applicable product specific rule and,

if the product specific rule requires a regional value con-

113




Part 6 r 51ZO Customs and Excise Regulations 1996Reprinted as at23 June 2011

tent, the final process of production is performed withina party; or

(c) the goods are produced in a party exclusively from ori-ginating materials from 1 or more of the parties.

Regulation 51ZN: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZO Goods wholly produced or obtainedFor the purposes of regulation 51ZN, the following goodsmustbe treated as wholly produced or obtained in a party:(a) plants and plant goods (including fruit, flowers, vege-

tables, trees, seaweed, fungi, and live plants) grown,harvested, picked, or gathered in a party:

(b) live animals born and raised in a party:(c) goods obtained from live animals in a party:(d) goods obtained from hunting, trapping, fishing, farm-

ing, aquaculture, gathering, or capturing in a party:(e) minerals and other naturally occurring substances ex-

tracted or taken from the soil, waters, seabed, or beneaththe seabed in a party:

(f) goods of sea-fishing and other marine goods taken fromthe high seas, in accordance with international law, byany vessel registered or recorded with a party and en-titled to fly the flag of that party:

(g) goods produced from goods referred to in paragraph (f)on board any factory ship registered or recorded with aparty and entitled to fly the flag of that party:

(h) goods taken by a party, or a person of a party, from theseabed or beneath the seabed—(i) beyond the exclusive economic zone and adja-

cent continental shelf of that party; and(ii) beyond areas over which non-parties exercise

jurisdiction under exploitation rights granted inaccordance with international law:

(i) waste and scrap derived from production and consump-tion in a party, or used goods collected in a party, pro-vided that the waste, scrap, or used goods are fit onlyfor the recovery of raw materials:

114


Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZP

(j) goods produced or obtained in a party solely from prod-ucts referred to in paragraphs (a) to (i) or from theirderivatives.

Regulation 51ZO: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZP Calculation of regional value contentWhere regulations 51ZM to 51ZX or Schedule 8 refers to aregional value content, the value of that content is calculatedusing either of the following formulas:(a) the direct formula—

where—AANZFTAmaterial cost is the value of originating

materials, parts, or produce that are acquired orself-produced by the producer and incorporatedinto the goods or consumed in their production

labour cost includes wages, remuneration, and otheremployee benefits

overhead cost is the total overhead expenseother costs are the costs incurred in placing the goods

in the ship or other means of transport for export,including domestic transport costs, storage andwarehousing, port handling, brokerage fees, andservice charges; or

(b) the indirect formula, also called the build-down for-mula,—

where—value of non-originatingmaterials is the CIF value at

the time of importation or the earliest ascertainedprice paid or payable for all non-originating ma-terials, parts, or produce acquired by the producerin the production of the goods (including mater-

115


Part 6 r 51ZQ Customs and Excise Regulations 1996Reprinted as at23 June 2011

ials of undetermined origin but not materials thatare self-produced by the producer and incorpor-ated into the goods or consumed in their produc-tion).

Regulation 51ZP: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZQ AccumulationFor the purposes of regulation 51ZN, originating goods usedin another party as a material in the production of other goodsmust be regarded as originating in the party where the workingor processing of the finished goods took place.Regulation 51ZQ: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZR Minimal operations and processesWhere a claim for origin is based solely on regional valuecontent, the following operations or processes (undertaken bythemselves or in combination with each other) are consideredto be minimal and may not be taken into account in determin-ing whether goods are originating:(a) ensuring the preservation of goods in good condition for

the purposes of transport or storage:(b) facilitating shipment or transportation:(c) packaging or presenting goods for transportation or

sale:(d) simple processes, consisting of sifting, classifying,

washing, cutting, slitting, bending, coiling and uncoil-ing, and other similar operations:

(e) affixing of marks, labels, or other like distinguishingsigns on products or their packaging:

(f) mere dilution with water or another substance that doesnot materially alter the characteristics of the goods.

Regulation 51ZR: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

116




Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZT

51ZS De minimisWhere goods do not satisfy the change in tariff classifica-tion requirements in a product specific rule, they must still betreated as originating goods if they meet all applicable require-ments under regulations 51ZM to 51ZX and Schedule 8 and,—(a) for goods other than goods classified within Chapters 50

to 63 of the Harmonised System, the value of all non-originating materials used in their production that didnot undergo the required change in tariff classificationdoes not exceed 10% of the FOB value of the goods; or

(b) for goods classified within Chapters 50 to 63 of the Har-monised System,—(i) the weight of all non-originating materials used

in their production that did not undergo the re-quired change in tariff classification does not ex-ceed 10% of the total weight of the goods; or

(ii) the value of all non-originating materials usedin their production that did not undergo the re-quired change in tariff classification does not ex-ceed 10% of the FOB value of the goods.

Regulation 51ZS: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).Regulation 51ZS(a): amended, on 1 January 2011, by regulation 6 of theCustoms and Excise (Rules of Origin for New Zealand–Hong Kong, ChinaCloser Economic Partnership Agreement Goods) Amendment Regulations2010 (SR 2010/430).Regulation 51ZS(b): amended, on 1 January 2011, by regulation 6 of theCustoms and Excise (Rules of Origin for New Zealand–Hong Kong, ChinaCloser Economic Partnership Agreement Goods) Amendment Regulations2010 (SR 2010/430).

51ZT Accessories, spare parts, and tools(1) For the purposes of determining the origin of goods, accessor-

ies, spare parts, tools, and instructional or other informationmaterials presented with the goods must be regarded as partof those goods and must not be taken into account when de-termining whether all the non-originating materials used in theproduction of the goods have undergone the applicable changein tariff classification if—

117




Part 6 r 51ZU Customs and Excise Regulations 1996Reprinted as at23 June 2011

(a) the accessories, spare parts, tools, and instructional orother information materials presented with the goodsare not invoiced separately from the goods; and

(b) the quantities and value of the accessories, spare parts,tools, and instructional or other information materialspresented with the goods are customary for those goods.

(2) Despite subclause (1), if the goods are subject to a regionalvalue content requirement, the value of the accessories, spareparts, tools, and instructional or other information materialspresented with the goods must be taken into account as ori-ginating or non-originating materials, as the case may be, incalculating the regional value content of the goods.

(3) Subclauses (1) and (2) do not apply where accessories, spareparts, tools, and instructional or other information materialspresented with the goods have been added solely for the pur-pose of artificially raising the regional value content of thosegoods if it is proven subsequently that they are not sold withthe goods.Regulation 51ZT: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZU Identical and interchangeable materialsThe determination of whether identical and interchangeablematerials are originating materials must be made by—(a) the physical segregation of each of the materials; or(b) the use of the exporting party’s generally accepted ac-

counting principles of stock control or inventory man-agement practice.

Regulation 51ZU: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZV Treatment of packing materials and containers(1) Packing materials and containers for transportation must not

be taken into account in determining the origin of goods.(2) Packing materials and containers in which the goods are pack-

aged for retail sale, when classified together with the goods,must not be taken into account in determining whether all ofthe non-originating materials used in the production of the

118



Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Part 6 r 51ZX

goods have met the applicable change in tariff classificationrequirements for the goods.

(3) If goods are subject to a regional value content requirement,the value of the packing materials and containers in which thegoods are packaged for retail sale must be taken into accountas originating or non-originating materials, as the case may be,in calculating the regional value content of the goods.Regulation 51ZV: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZW Indirect materialsAn indirect material must be treated as an originating materialwithout regard to where it is produced and its value must bethe cost registered in the accounting records of the producer ofthe goods.Regulation 51ZW: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

51ZX Direct consignmentGoods will retain their originating status as determined underregulation 51ZN only if—(a) the goods have been transported to New Zealand with-

out passing through any non-party; or(b) where goods have transited through a non-party—

(i) the goods have not undergone subsequent pro-duction or any other operation outside the terri-tory of a party other than unloading, reloading,storing, or any other operations necessary to pre-serve them in good condition or to transport themto New Zealand; and

(ii) the goods have not entered the commerce of anon-party.

Regulation 51ZX: inserted, on 1 January 2010, by regulation 11 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

119




Part 6 r 51ZY Customs and Excise Regulations 1996Reprinted as at23 June 2011

Provisions relating to Hong Kong, ChinaHeading: inserted, on 1 January 2011, by regulation 7 of the Customs and Ex-cise (Rules of Origin for New Zealand–Hong Kong, China Closer EconomicPartnership Agreement Goods) Amendment Regulations 2010 (SR 2010/430).

51ZY InterpretationIn this regulation and regulation 51ZZ, unless the contextotherwise requires,—CEPAgreementmeans the New Zealand–Hong Kong, ChinaCloser Economic Partnership Agreement done at Hong Kongon 29 March 2010operational certification procedures means the operationalcertification procedures set out in the following documents(which were made in accordance with paragraph 4 of Article17 of Chapter 4 of the CEP Agreement):(a) the letter from the Customs to the Trade and Industry

Department of Hong Kong, China dated 22 September2010; and

(b) the Annex (including its Appendix) to the letter de-scribed in paragraph (a); and

(c) the letter from the Trade and Industry Department ofHong Kong, China to the Customs dated 21 October2010.

Regulation 51ZY: inserted, on 1 January 2011, by regulation 7 of the Customsand Excise (Rules of Origin for New Zealand–Hong Kong, China CloserEconomic Partnership Agreement Goods) Amendment Regulations 2010(SR 2010/430).

51ZZ Originating goods(1) Particular goods are deemed for the purposes of the Act and

the Tariff Act 1988 to be the produce or manufacture of HongKong, China if the goods meet all applicable requirements setout in the following provisions of the CEP Agreement:(a) Chapter 4; and(b) Annex 5 (which is Annex I to Chapter 4, and deals with

product specific rules of origin); and(c) the headnote to Annex 5.

(2) However, goods that are classified within Chapter 61 or 62 ofthe Harmonised System are deemed for the purposes of the

120





Tariff Act 1988 to be the produce or manufacture of HongKong, China only if—(a) the goods meet all applicable requirements set out in the

provisions specified in subclause (1); and(b) the importer of the goods obtains, before the goods are

entered by the importer, a certificate of origin for thegoods that complies with—(i) Article 17 of Chapter 4 of the CEP Agreement;

and(ii) the operational certification procedures.

Regulation 51ZZ: inserted, on 1 January 2011, by regulation 7 of the Customsand Excise (Rules of Origin for New Zealand–Hong Kong, China CloserEconomic Partnership Agreement Goods) Amendment Regulations 2010(SR 2010/430).

Part 7Excise and excise-equivalent duties

52 Time for lodgement of entry for excisable goodsThe time within which goods to which section 70 of the Actapplies must be entered is—(a) except in the case of goods to which paragraph (b) or

paragraph (c) applies, 15 working days from the end ofthe month in which the goods were removed from theCustoms controlled area:

(b) in the case of alcoholic products specified in items 99.10to 99.50 of Part A of Schedule 3 of the Act,—(i) that are removed from a manufacturing area; and(ii) where the total excise duty liability of the li-

censee in the period 1 July to 30 June in any oneyear is estimated by the licensee to be $5,000 orless,—

by the 15th working day of July in each year in respectof goods removed during the most recent 12-monthperiod from 1 July to 30 June:

(c) in the case of alcoholic products specified in items 99.10to 99.50 of Part A of Schedule 3 of the Act,—(i) that are removed from a manufacturing area; and(ii) where the total excise duty liability of the li-

censee in the period 1 July to 30 June in any one

121







year is estimated by the licensee to be more than$5,000 but less than $10,000,—

by the 15th working day of July in each year in re-spect of goods removed during the most recent 6-monthperiod from 1 January to 30 June and by the 15th work-ing day of January in each year in respect of goodsremoved during the most recent 6-month period from1 July to 31 December.

52A Circumstances in which entry to be made by owner(1) This regulation applies if—

(a) wine is removed from a Customs controlled area thatis required to be licensed solely because of regula-tion 6(a); and

(b) the wine was manufactured in New Zealand; and(c) as permitted by regulation 56, no entry was made in

respect of the wine when it was taken into that Customscontrolled area; and

(d) at the time of its removal from that Customs controlledarea, the wine is owned by a licensee of an area licensedfor the purpose described in section 10(a) of the Act.

(2) If this regulation applies, any entry that is required to be madein respect of the removal of the wine—(a) does not have to be made by the licensee of the Customs

controlled area; and(b) must, instead, be made by the owner of the wine.Regulation 52A: substituted, on 9 January 2003, by regulation 4 of the Customsand Excise Amendment Regulations 2002 (SR 2002/356).

53 Manner of specifying volume of alcoholWhere, in respect of an entry required by section 70 of the Act,the volume of alcohol in any alcoholic product is required to beshown, the personmaking the entry shall specify the volume ofalcohol in accordance with the alcohol strength calculated inaccordance with rules prescribed by the chief executive undersection 288(1)(g) of the Act.

122






54 When entry of excisable goods deemed to be madeAn entry of excisable goods is deemed to have been made onthe date it is received by the Customs.

55 Passing of entry of excisable goodsAn entry of excisable goods is deemed to have been passed onthe date it is signed as passed by the Customs.

56 Certain goods removed from Customs controlled areaexempt from entry

(1) Subject to subclause (2), goods subject to excise duty that areremoved from a Customs controlled area in accordance withsection 72(a) of the Act, may be removed without being en-tered.

(2) Subclause (1) shall not apply where a term, condition, or re-striction imposed under section 12 or section 13 of the Act inthe licence granted in respect of the Customs controlled arearequires that an entry shall be made.

57 Payment of excise dutyFor the purposes of section 76(4) of the Act, the time withinwhich excise duty must be paid is—(a) in the case of alcoholic products specified in items 99.10

to 99.50 of Part A of Schedule 3 of the Act,—(i) that are removed from a manufacturing area; and(ii) where the total excise duty liability of the li-

censee in the period 1 July to 30 June in any oneyear is estimated by the licensee to be $5,000 orless,—

by the last working day of July in each year in respect ofgoods removed during the most recent 12-month periodfrom 1 July to 30 June:

(b) in the case of alcoholic products specified in items 99.10to 99.50 of Part A of Schedule 3 of the Act,—(i) that are removed from a manufacturing area; and(ii) where the total excise duty liability of the li-

censee in the period 1 July to 30 June in any oneyear is estimated by the licensee to be more than$5,000 but less than $10,000,—

123








by the last working day of July in each year in respect ofgoods removed during the most recent 6-month periodfrom 1 January to 30 June and by the last working dayof January in each year in respect of goods removedduring the most recent 6-month period from 1 July to31 December:

(c) in the case of alcoholic products specified in items 99.10to 99.50 of Part A of Schedule 3 of the Act,—(i) to which paragraphs (a) and (b) do not apply; and(ii) that are removed from a manufacturing area or

any area licensed for a purpose specified in regu-lation 6,—

the last working day of the month following the monthin which the goods were removed from the Customscontrolled area:

(d) in the case of other goods subject to excise duty that areremoved from a manufacturing area, 15 working daysafter the last day of the month in which the goods wereremoved:

(e) in the case of goods being personal effects accompany-ing a person arriving from a point outside New Zealand,immediately on the presentation of a declaration re-quired by regulation 26:

(f) in the case of any other goods, immediately on removalfrom a Customs controlled area.

58 Duty creditsThe circumstances in which the licensee of a manufacturingarea may claim, as a credit in the home consumption entry ofgoods required by section 70 of the Act, excise duty or ex-cise-equivalent duty paid in respect of the goods, under sec-tion 85(2) of the Act are—(a) where the goods are returned to the manufacturing area

from which they were sold; and(b) where the goods are resold and re-entered for home con-

sumption or export, or re-worked into product that isre-entered for home consumption or export.

Regulation 58: amended, on 9 January 2003, by regulation 5 of the Customsand Excise Amendment Regulations 2002 (SR 2002/356).

124







Part 8Assessment and recovery of duty

59 Business records(1) The business records required to be kept under section 95 of

the Act shall be those records that are generated by, or thatotherwise come within the possession or control of, the li-censee, importer, or exporter, as the case may be, that are ne-cessary to verify—(a) any entry required to be made under the Act; or(b) the importation or exportation of any goods; or(c) the custody or movement of any goods subject to the

control of the Customs; or(d) the manufacture of any goods subject to excise duty.

(2) Without limiting the generality of subclause (1) and subject tosubclauses (3) to (5), the following records are required to bekept:(a) shipping, importation, exportation, and transportation

documentation including the following:(i) all entries required to be made under the Act:(ii) entry documentation (including any declaration,

certificate, permit, licence etc):(iii) vouchers:(iv) bills of lading, waybills, air waybills, consolida-

tor waybills:(v) shipping instructions, freight forwarders instruc-

tions:(vi) insurance papers concerning any goods:(vii) consignment notes:(viii) import charges accounting details (including

agent’s fees, customs charges, wharf charges,and other fees and charges):

(ix) packing lists:(x) manifests:(xi) outturn records:(xii) goods tally records:

(b) ordering and purchase documentation including the fol-lowing:(i) orders, confirmations of orders:(ii) purchase agreements:

125



(iii) products specifications:(iv) contracts, conditions of purchase:(v) royalty agreements, pricing agreements, nego-

tiations on pricing agreements, warranty agree-ments:

(vi) invoices, proforma invoices:(vii) commissions and brokerage agreements and de-

tails:(viii) correspondence and any communication between

the importer or exporter and any party related tothe transaction:

(c) manufacturing, stock, and resale documentation includ-ing the following:(i) inwards goods register:(ii) stock register:(iii) sales records:(iv) receipts journal:(v) costing records:(vi) production records:

(d) banking and accounting information including the fol-lowing:(i) letters of credit, applications for letters of credit,

bank drafts:(ii) remittance advice:(iii) receipts, cash books:(iv) credit card transactions:(v) telegraphic money transfers:(vi) offshore monetary transactions:(vii) cheque records:(viii) evidence of payments by any other means, in-

cluding information detailing non-cash compen-sation transactions:

(e) chart and codes of accounts, accounting instructionmanuals, and system and programme documentationthat describes the accounting system used by the li-censee, importer, exporter, or agent:

(f) papers, books, registers, disks, films, tapes, soundtracks, and other devices or things in or on which

126


information contained in the records described in para-graphs (a) to (e) are recorded or stored.

(3) Notwithstanding subclause (2) but subject to subclause (1), thelicensee of a Customs controlled area licensed for either orboth of the purposes described in section 10(c) and 10(e) ofthe Act, shall keep or cause to be kept the records specified inparagraph (a) and paragraph (f) of subclause (2), but shall notbe required to keep any of the other records specified in thatsubclause.

(4) Notwithstanding subclause (2), but subject to subclause (1),the licensee of a Customs controlled area licensed for the pur-pose specified in regulation 6(a) shall keep or cause to be keptthe records specified in paragraphs (a), (b), (c) and (f) of sub-clause (2), but shall not be required to keep any of the otherrecords specified in that subclause.

(5) Notwithstanding subclause (2), but subject to subclause (1),every exporter shall keep or cause to be kept the records spe-cified in paragraphs (a), (b), and (f) of subclause (2), but shallnot be required to keep any of the other records specified inthat subclause.

(6) The records required to be kept by section 95 of the Act shallbe kept for a period of 7 years.

60 Goods damaged or deteriorated in conditionThe authority of the chief executive under section 113(1)(a)of the Act to refund or remit duty on goods that are damagedor have deteriorated in condition prior to their release fromthe control of the Customs shall be subject to the followingconditions:(a) the chief executive must be satisfied that the damage or

deterioration was not caused by the wilful act or negli-gence of the importer, or licensee of any Customs con-trolled area where the goods had been stored, or of anyof the employees, or persons acting on behalf of the im-porter or licensee:

(b) the amount of the refund or remission of duty on anygoods shall be in proportion to the extent to which thechief executive is satisfied that the goods are damagedor deteriorated in condition:

127





(c) notwithstanding paragraph (b), duty shall not be re-funded or remitted in full unless the goods have beendestroyed under the supervision of the Customs in ac-cordance with any directions issued by the chief execu-tive, or have been exported.

61 Goods destroyed, pillaged, or lostThe chief executive must not under section 113(1)(a) of theAct refund or remit duty on any goods unless satisfied—(a) that the goods were destroyed, pillaged, or lost before

their release from the control of the Customs; and(b) that the destruction, pillage, or loss of the goods was not

caused by the wilful act or negligence of their importer,the licensee of any Customs controlled area where theyhad been stored, or any employee of or person acting onbehalf of their importer or any such licensee; and

(c) in the case of goods destroyed, pillaged, or lost afterbeing removed from one customs controlled area (thefirst area) and before being delivered to another (thesecond area),—(i) that the chief executive had, before they were

removed from the first area, given their importeror the licensee of the first area (as the case maybe) written permission to remove them; and

(ii) if the permission had been given subject to con-ditions, that—(A) their importer or the licensee of the first

area (as the case may be) has kept a writtenrecord of the steps taken to comply withthe conditions; and

(B) the conditions have been fully compliedwith; and

(iii) that the destruction, pillage, or loss of the goodswas not caused by the wilful act or negligenceof any person involved in their removal from thefirst area, transport from the first area to the sec-ond area, or delivery to the second area.

Regulation 61: substituted, on 13 January 2011, by regulation 5 of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

128




62 Goods diminished in valueThe authority of the chief executive under section 113(1)(a)of the Act to refund or remit any duty on goods that have di-minished in value prior to their release from the control of theCustoms shall be subject to the following conditions:(a) the refund or remission of duty is restricted to goods

that have diminished in value while stored in a Customscontrolled area licensed for the purpose described insection 10(b) of the Act:

(b) in respect of imported goods, duty may be refunded orremitted only to the extent to which the duty that wouldbe payable on the goods if exported from the countryof exportation to New Zealand at the time at which theapplication for the refund or remission is made is lessthan the duty payable as determined in accordance withsection 60 of the Act:

(c) notwithstanding paragraphs (a) and (b), duty shall notin any case be refunded or remitted in full unless thegoods have been destroyed under the supervision of theCustoms in accordance with any directions issued bythe chief executive.

63 Goods of faulty manufactureThe authority of the chief executive under section 113(1)(b) ofthe Act to refund or remit duty on any goods that are of faultymanufacture shall be subject to the following conditions:(a) the amount of the refund or remission on any goods

shall be in proportion to the extent to which the chiefexecutive is satisfied that the goods have diminished invalue by reason of the fault in manufacture:

(b) notwithstanding paragraph (a), duty shall not be re-funded or remitted in full unless the goods have beendestroyed under the supervision of the Customs inaccordance with any directions issued by the chiefexecutive, or have been exported.

64 Goods abandoned to the CrownThe authority of the chief executive under section 113(1)(c)of the Act to refund or remit duty on goods abandoned to

129







the Crown shall be exercised subject to the condition that thegoods be disposed of or destroyed under the supervision of theCustoms, in accordance with any directions issued by the chiefexecutive (including any direction that the disposal or destruc-tion be undertaken at the expense of the importer or owner ofthe goods).

65 Samples allowed free of duty(1) A sample of the bulk of goods that are subject to the control

of the Customs may be delivered free of duty on the conditionthat, if required by the chief executive, the goods are markedor put up in such a form as to render them unsuitable for sale.

(2) Samples of any goods that are a small importation of prod-uct intended for marketing purposes to indicate likely productdemand, colour range, style, or similar purpose, may be deliv-ered free of duty on the condition that, if required by the chiefexecutive, the goods are marked or put up in such a form as torender them unsuitable for sale.

66 Security for duty on goods temporarily importedThe condition under which a person giving security may bereleased from the provisions of that security for the purposesof section 116(2) of the Act is that, unless otherwise permittedby the chief executive, written notice of an intention to exportthe goods shall be given not less than 6 working hours beforethe time at which the goods are due to be shipped for export.

67 Amount of drawback allowedSubject to regulations 68, 69, and 70, the amount of duty al-lowed on drawback shall be the full amount of duty paid, or,in the case of goods used in New Zealand (other than goodsreferred to in section 117(1)(c) of the Act or goods used onlyfor trial, inspection, or demonstration), such a lesser amountto be calculated in accordance with the following formula—

where—

130




a is the value that the chief executive is satisfied fairlyrepresents a depreciated value of the Customs value ofthe goods at the time drawback is claimed; and

b is the Customs value for duty of the goods when im-ported into New Zealand; and

c is the duty originally paid on the goods.

68 Conditions on which drawback allowed(1) Except as provided in regulation 69, drawback of duty may be

allowed subject to the following conditions:(a) unless otherwise allowed by the chief executive, written

notice of not less than 6 working hours shall be givenof an intention to ship goods for export under drawbackand the exporter shall, when required by the Customs,make the goods available for examination:

(b) where imported or excisable goods are exported or areto be exported under drawback, the exporter shall showon the drawback entry the kind, number, and date of theentry on which duty was paid, and shall if so requiredby the Customs produce the invoice or invoices relat-ing to that entry together with such other documents orparticulars as may be required by the Customs to verifythe claim for drawback:

(c) on completion of the packing of the goods, the packagesshall, if so required by the chief executive, be securedand sealed by any officer, and be forthwith conveyed tothe place of shipment and shipped; or, if not so forthwithconveyed and shipped, the packages shall be removed tosome place of security approved by the chief executive:

(d) where—(i) a motor vehicle described in Tariff heading 87.03

(other than a motor home or ambulance); or(ii) a light commercial vehicle of a kind that was,

before the coming into force of the Tariff (MotorVehicles) Amendment Order 1998. described inany of Tariff items 8704.21.11, 8704.31.11, or8704.90.11—

is exported or is to be exported on or after 3 pm on 25 May1998, the exporter satisfies the chief executive, whether by

131


production of a contract of sale or otherwise, that the vehicleis not intended to be subsequently imported into New Zealandwithin a 12-month period following the date of the exportationof the vehicle.

(2) The chief executive may, in his or her discretion, dispense withall or any of the requirements of paragraph (b) of subclause (1).Regulation 68(1)(d): added, at 3 pm on 25 May 1998, by regulation 2 of theCustoms and Excise Amendment Regulations 1998 (SR 1998/103).

69 Minimum amount of drawback allowable(1) Subject to subclause (2), the minimum amount of drawback of

duty allowable on goods in respect of an entry shall be $50.(2) The circumstance in which drawback below $50 shall not be

allowed is where the goods in respect of which the drawbackof duty is claimed were exported by a person in the course ofa business activity carried on by that person.

70 Minimum amount of duty collectable(1) The amount of duty below which duty need not be collected

on any goods shall be $60.(2) The circumstances in which duty below $60 need not be col-

lected are—(a) when goods are imported by a member of the crew of

any craft that arrives in New Zealand, and are declaredon the crew declaration:

(b) when an entry for home consumption in respect of theimportation of goods is made, or deemed to be made, orwhen no entry is required.

(3) Notwithstanding subclause (2), this regulation shall not applyto—(aa) any tobacco products, that is, any goods specified in

headings 24.02, 24.03, 99.60 and 99.65 of Schedule 3of the Act; or

(ab) any alcoholic beverages, that is any goods specifiedin headings 22.03, 22.04, 22.05, 22.06, 22.08, 99.10,99.20, 99.25, 99.30, 99.45, and 99.50 of Schedule 3 ofthe Act; or

(a) any goods in respect of which a cause of forfeiture hasarisen under the Act; or

132





(b) goods onwhich a determination under the Dumping andCountervailing Duties Act 1988 has been made, exceptwith the permission of the Minister of Commerce.

Regulation 70(1): amended, on 1 October 2010, by regulation 6 of the Customsand Excise (Revenue Collection Threshold) Amendment Regulations 2010(SR 2010/254).Regulation 70(2): amended, on 1 October 2010, by regulation 6 of the Customsand Excise (Revenue Collection Threshold) Amendment Regulations 2010(SR 2010/254).Regulation 70(3)(aa): inserted, on 8 June 2000, by section 4(1) of the Customsand Excise Amendment Act 2000 (2000 No 13)Regulation 70(3)(ab): inserted, on 1 September 2007, by regulation 4 of theCustoms and Excise Amendment Regulations 2007 (SR 2007/225).

71 Minimum amount of duty refundable(1) Subject to subclause (2), the minimum amount of duty refund-

able on goods in respect of an entry shall be $50.(2) The circumstance in which duty below $50 shall not be re-

funded is where the duty liability was incurred by a person inthe course of a business activity carried on by that person.

Part 9Customs rulings

72 Fee for application for Customs ruling(1) The fee for an application for a Customs ruling shall be $40 in

respect of the particular goods or the particular matter (as thecase may be) specified in the application.

(2) The fee prescribed in this regulation is inclusive of goods andservices tax under the Goods and Services Tax Act 1985.Regulation 72(1): amended, on 1 January 2010, by regulation 12 of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

73 Time for making of Customs rulingThe time prescribed for the purposes of section 120(2) of theAct within which a Customs ruling must be made is—(a) in the case of an application made under sec-

tion 119(1)(c) of the Act, 150 days; and(b) in all other cases, 40 days.

133













Part 10Customs computerised entry processing

systems74 Application for registration(1) An application to become a registered user of a Customs com-

puterised entry processing system shall be in form 9, and shallcontain the particulars specified in that form.

(2) An applicant to become a registered user of a Customs com-puterised entry processing system must provide details of thehardware and software equipment to be used by him or her totransmit electronic messages.

(3) An applicant to become a registered user of a Customs com-puterised entry processing systemmust provide personal iden-tification of the following kinds:(a) his or her birth certificate; and(b) a passport, or New Zealand driver’s licence, or any

other form of official identification bearing a photo ofthe applicant that is acceptable to the chief executive asa comparable form of official identification.

(4) If the applicant is making the application in a name that isdifferent from that on his or her birth certificate, the applicantmust provide—(a) a marriage certificate; or(b) a dissolution of marriage order; or(c) a deed poll of change of name; or(d) any other comparable evidence of identity that is ac-

ceptable to the chief executive as evidence of the iden-tity of the applicant.

(5) If any form of personal identification required by sub-clause (3), and if applicable subclause (4), is not written inEnglish,—(a) the applicant must provide an English translation of the

personal identification; and(b) the English translation provided must be certified by a

translator nominated by the chief executive.Regulation 74(2): substituted, on 1 December 2004, by regulation 10 of theCustoms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).Regulation 74(3): added, on 1 December 2004, by regulation 10 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

134




Regulation 74(4): added, on 1 December 2004, by regulation 10 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).Regulation 74(5): added, on 1 December 2004, by regulation 10 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

Part 11Powers of Customs officers

75 Evidence of identity and entitlement to travel(1) The documents that a Customs officer may require to be pro-

duced for inspection under section 147(2) of the Act are asfollows:(a) passport or certificate of identity:(b) tickets:(c) boarding pass:(d) driver’s licence:(e) any identity card or similar document that has been is-

sued to a person by the person’s employer or by a finan-cial institution, an organisation providing goods or ser-vices, an industrial union, a professional organisation,or a recreational organisation, that bears that person’ssignature or photograph.

(2) A declaration required to be made under section 147(2)(c) ofthe Act shall be in form 10.

76 Disposal of samples of goods(1) This regulation applies to samples of goods that have been

taken and used by the Customs for the purposes of section 151of the Act.

(2) Within 1month after notice is given to the importer or exporteror owner, as the case may be, of the goods of the results ofthe examination, weighing, analysis, or testing, the importer,exporter, or owner, as the case may be, of the goods may applyto the Customs to have the goods released.

(3) Subject to Parts 12 and 14 of the Act and subclause (4), wherean application is made under subclause (2), the Customs shallrelease the goods to the importer, exporter, or owner, as thecase may be, of the goods, who made the application.

135









(4) The Customs may decline an application to release the goodsmade under this regulation if the goods have been consumedin the course of the examination, weighing, analysis, or testingof the goods.

(5) Where—(a) no application for the release of the goods is made

within the period specified in subclause (2); or(b) an application is made, but the importer, exporter, or

owner, as the case may be, of the goods who made theapplication fails to retrieve the goods within a periodof 1 month after the date on which the application wasreceived by the Customs,—

the goods may be sold or destroyed by the chief executive ashe or she thinks fit.

77 Securities for payment of dutyThe chief executive may require and take securities under sec-tion 156 of the Act of the following kinds:(a) a bond (with or without sureties):(b) a guarantee to her Majesty the Queen:(c) a written undertaking in such form as the chief execu-

tive may require:(d) a deposit of cash:(e) a combination of any of the above.

78 Search warrantEvery search warrant issued pursuant to section 167 of the Actmust be in form 11.Regulation 78: amended, on 9 January 2003, by regulation 6 of the Customsand Excise Amendment Regulations 2002 (SR 2002/356).

78A Search and viewing warrantEvery search and viewing warrant issued under section 38J ofthe Act must be in form 11A.Regulation 78A: inserted, on 1 December 2004, by regulation 11 of the Customsand Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

136








79 Report on emergency warrantA written report on the use of an emergency warrant undersection 171(8) of the Act shall be in form 12.

Part 12Seizure

80 Notice of seizureThe notice of seizure of goods under section 227(1) of the Actshall be in form 13.

Part 13Customs Appeal Authorities

81 Application for appeal to be heard by Customs AppealAuthority

(1) An application for an appeal to be heard by a Customs AppealAuthority under the Act shall—(a) be in form 14 and contain the particulars specified in

that form; and(b) be filed in an office of the Tribunals Division of the

Ministry of Justice; and(c) be accompanied by a fee of $400.

(2) The fee prescribed by subclause (1)(c) is inclusive of goodsand services tax under the Goods and Services Tax Act 1985.Regulation 81(1)(b): amended, on 1 October 2003, pursuant to section 14(1) ofthe State Sector Amendment Act 2003 (2003 No 41).Regulation 81(1)(c): amended, on 1 July 2004, by regulation 3 of the Customsand Excise Amendment Regulations (No 2) 2004 (SR 2004/163).

81A Waiver of fee for appeal(1) In this regulation, Registrar means a person appointed under

section 251 of the Act.(2) The fee required under regulation 81 may, on application to

the Registrar by the person appealing, be waived if—(a) the applicant has been granted legal aid in respect of the

appeal; or(b) the applicant has not been granted legal aid in respect

of the appeal and the applicant—

137








(i) is dependent for the payment of his or her livingexpenses on a benefit of a kind specified in any ofparagraphs (a) to (e), (h), and (j) of the definitionof income-tested benefit in section 3(1) of theSocial Security Act 1964; or

(ii) is wholly dependent for the payment of his orher living expenses on New Zealand superannu-ation under the NewZealand Superannuation andRetirement Income Act 2001 or a veteran’s pen-sion under the War Pensions Act 1954; or

(iii) has a disposable income within the meaning ofsection 4(1) of the Legal Services Act 2000,and that disposable income does not exceed theamount referred to in section 9(1)(b) of that Act.

(3) The application to the Registrar for a waiver of the fee must bein a form approved for the purpose by the chief executive oftheMinistry of Justice unless, in a particular case, the Registrarconsiders that an application in that form is not necessary.

(4) The Registrar may remit the payment of the fee pending de-termination of the application for waiver if—(a) the application for waiver is made within the time that

the application for appeal (to which the application forwaiver relates) may be made to the Customs AppealAuthority; and

(b) the application for appeal is likely to be filed out oftime as a result of any delay in the determination of theapplication for waiver.

(5) If the Registrar is not satisfied that the circumstances in whicha waiver may be granted are met—(a) the fee must be paid without delay; and(b) the applicant may not take any steps in relation to the

appeal until the fee is paid.(6) The Registrar may refund a fee that has already been paid if

satisfied that—(a) no application for a waiver of the fee was made; and(b) the fee would have been waived, in accordance with

subclause (2), had that application been made; and(c) the criteria that would have justified that waiver still

apply at the date of the application for the refund.

138








Regulation 81A: inserted, on 1 July 2004, by regulation 4 of the Customs andExcise Amendment Regulations (No 2) 2004 (SR 2004/163).Regulation 81A(2)(b)(ii): amended, on 21 April 2005, by section 9(2) of theNew Zealand Superannuation and Retirement Income Amendment Act 2005(2005 No 42).

82 Copy of application for appeal to be forwarded to chiefexecutiveWithin 10 days after the date on which an application in ac-cordance with regulation 81 is made, the Authority shall for-ward to the chief executive a copy of the application.

83 Publication of decisions(1) Every Authority may from time to time compile and publish

reports of matters brought before it and of its decisions on suchmatters, and any Authority may authorise any person to com-pile and publish such reports. No such report shall containthe name of the appellant or other particulars that are likelyto identify the appellant and which, in the opinion of the Au-thority, can be omitted from the report without affecting itsusefulness or value.

(2) Every Authority may at any time prohibit the publication ofany report of any matter brought before it or of any of its deci-sions if the Authority is satisfied that publication of any suchreport would enable the identity of any person who is the sub-ject of the matter or decision to be ascertained. Any such orderprohibiting publicationmay be imposed in whole or in part andsubject to conditions at the discretion of the Authority. Anysuch order or conditions may be revoked or varied at any timeby any Authority.

Part 14Miscellaneous provisions

84 Form of declarationAll declarations required or authorised by the Act shall, wherenot otherwise prescribed in these regulations or in rules madeunder section 288 of the Act, be in form 15.

139





85 Postal articles(1) Postal articles posted by any one exporter, whether addressed

to the same or different persons, may, if the chief executive sodirects, be treated for the purposes of the Act as a single postalarticle consigned to a single person.

(2) For the purposes of the Act, where postal articles are posted byany one exporter to a number of different persons, any one ofthose persons may, or the exporter may, if the chief executiveso decides, be deemed to be the importer of the goods.

86 Sale of goods by chief executive(1) In any case where the chief executive is empowered under

the Act to sell any goods, the chief executive may sell suchgoods—(a) by tender; or(b) by auction.

(2) No bid or tender shall necessarily be accepted, and the goodsmay be re-offered until sold at a price satisfactory to the chiefexecutive.

(3) The chief executive, or any Customs officer authorised by thechief executive, may act as an auctioneer in the sale of thegoods without being licensed in that behalf.

(4) Notwithstanding subclause (1), the chief executive may, in thecase of perishable goods, accept such offer for purchase asmay be made if the chief executive is satisfied with the amountoffered.

87 Dispersal of proceeds of sale(1) Except as may be provided in the Act, the proceeds of any

sale made pursuant to regulation 86 are to be dispersed in thefollowing manner and order of priority:(a) in payment of any costs and expenses incurred by the

Customs in the storage or sale of the goods:(b) in payment of any duty that may be owing in respect of

the goods:(c) in payment of Customs controlled area or other charges:

140


(d) in payment of any freight costs due in respect of thegoods if written notice claiming such freight costs hasbeen given to the chief executive:

(e) the residue of any proceeds shall be paid to the person,appearing to the chief executive, to be entitled thereto.

(2) Where no entry has been made in respect of the goods towhich this regulation applies, the chief executive may, whenassessing the duty that may be owing for the purposes of sub-clause (1)(b), value the goods at the price for which they aresold and shall not be required to assess the goods for duty inaccordance with Schedule 2 of the Act.

88 Application of Act to member of Armed Forces, access toDefence area, or craft under control of Defence Force

(1) Except as provided in subclause (2), and subject to the suc-ceeding subclauses of this regulation, the powers conferred byPart 12 of the Act may be exercised in relation to—(a) a member of the Armed Forces; or(b) access to a Defence area; or(c) a craft under the control of the Defence Force,—in any circumstances where a Customs officer has reasonablecause to believe that an offence has been, is being, or is aboutto be, committed against the Act.

(2) Notwithstanding subclause (1), a Customs officer may exer-cise any power under section 145, 151, 155 to 159, or 163 ofthe Act in relation to—(a) a member of the Armed Forces; or(b) access to a Defence area; or(c) a craft under the control of the Defence Force,—in the circumstances set out in, and in accordance with the pro-visions of, those sections notwithstanding that the Customs of-ficer does not have reasonable cause to believe that an offencehas been, is being, or is about to be, committed against the Act.

(3) Subject to subclause (4), where a Customs officer proposes toexercise any power conferred by Part 12 of the Act (exceptany of the powers referred to in subclause (2)) in relation to amember of the Armed Forces, the Customs officer shall advisethe commanding officer of that member of the Armed Forcesof the Customs officer’s intention to exercise that power.

141









(4) Subclause (3) shall not apply in any case where, in the opinionof the Customs officer, the delay that would be caused by thegiving of the advice would unduly prejudice the exercise ofthe power.

(5) Subject to subclauses (6) and (7), no Customs officer shall ex-ercise any power of entry under the Act within a Defence areaunless the Customs officer has first obtained the permission ofthe officer in charge of that Defence area to exercise the powerof entry.

(6) An officer in charge of a Defence area in respect of which aCustoms officer proposes to exercise a power of entry underthe Act shall only withhold permission under subclause (5)where, in the opinion of that officer in charge, the exercise ofthe power of entry will prejudice the safety or security of theDefence area or any person within that area.

(7) Notwithstanding subclause (5), a Customs officer may exer-cise any power of entry under the Act within a Defence area ifthat Defence area is also a Customs controlled area.

(8) Subject to subclause (9), no Customs officer shall exercise anypower of search on or in any craft under the control of theDefence Force unless the Customs officer has first obtained thepermission of the commanding officer of that craft to exercisethe power of search.

(9) The commanding officer of a craft under the control of theDefence Force shall only withhold permission under sub-clause (8) where, in the opinion of that commanding officer,the exercise of the power of search will prejudice the safetyor security of the craft or any person on or in that craft.

142

Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Schedule 1

Schedule 1 r 10

Annual licence fees for Customscontrolled areas

Schedule 1: substituted, on 1 July 2008, by regulation 5 of the Customs andExcise (Fees) Amendment Regulations 2008 (SR 2008/140).

Customs controlled areaAnnual licence fee*

($)Customs controlled area licensed for the purpose speci-fied in section 10(c) of the Act

675.00

Customs controlled area licensed for the purpose speci-fied in section 10(b) of the Act:(a) where a new licence is granted to the applicant in

respect of the area:2,812.50

(b) where a licence is already held:(i) higher 2,812.50(ii) lower 450.00

Customs controlled area licensed for the purpose speci-fied in regulation 6(b):(a) where a new licence is granted to the applicant in



Customs controlled area licensed for the purpose spe-cified in section 10(b) of the Act and for the purposespecified in regulation 6(b):(a) where a new licence is granted to the applicant in



*The fees prescribed in this schedule are inclusive of goods and services tax underthe Goods and Services Tax Act 1985.

143






Schedule 2 Customs and Excise Regulations 1996Reprinted as at23 June 2011

Schedule 2FormsContents

Page1 Application for Customs controlled area licence 1452 Customs controlled area licence 1482A Application for CASE licence 1492B CASE licence 1513 New Zealand passenger arrival card 1523A Customs declared goods 1544 Aircrew declaration

(New Zealand domiciled crew)156

4A Customs declared goods(New Zealand domiciled crew)

157

5 Aircrew declaration(Non-New Zealand domiciled crew)

158

5A Customs declared goods(Non-New Zealand domiciled crew)

159

6 Customs 1607 Customs 1658 Warrant for compulsory acquisition of goods 1709 Application for registration as a user of Customs

computerised entry processing system171

10 Customs declaration regarding identity and entitlementto travel

175

11 Search warrant 17711A Search and viewing warrant 17912 Emergency warrant report form 18013 Notice of seizure of goods under Customs and Excise Act

1996181

14 Notice of appeal to Customs Appeal Authority 18215 Declaration under the Customs and Excise Act 1996 184

144


Form 1Application for Customs controlled area licence

Section 11, Customs and Excise Act 1996To the New Zealand Customs Service at [nearest Customs port]1 Name of applicant: [full registered company name or partner-

ship/sole trader/trust names to be shown]Trading as (if applicable):

2 Omit this paragraph if it does not apply.Full name and address of each company director/part-ner/trustee:

3 Omit the categories in paragraphs (a) to (g) that do not apply.Consult Customs if you are unsure which purpose applies.Application is made for a Customs controlled area licence forthe purposes of:(a) the manufacture of goods specified in Part A of the Ex-

cise and Excise-equivalent Duties Table (manufactur-ing area):

(b) the deposit, keeping, or securing of imported or ex-cisable goods, without payment of duty on the goods,pending the export of those goods (export warehouse):

(c) the temporary holding of imported goods for the pur-poses of the examination of those goods under section151 of the Customs and Excise Act 1996 (including theholding of the goods while they are awaiting examin-ation) (general goods):

(d) the disembarkation, embarkation, or processing of per-sons arriving in or departing from New Zealand:

(e) the processing of craft arriving in or departing fromNew Zealand or the loading or unloading of goods ontoor from such craft:

(f) the storage, by or for one of the following, of winemanufactured in New Zealand, where that wine can-not be physically accommodated within the manufac-turing area in which it was manufactured (off-site stor-age area):(i) the manufacturer of the wine:(ii) the first owner of the wine, if that person is not

also the manufacturer of the wine:

145





Form 1—continued

(g) the storage of imported goods, or goods manufacturedin a manufacturing area, of a kind that are subject toduty, and onwhich such duty has not been paid, pendingthe sale of those goods to—(i) persons departing to or arriving from a country

outside New Zealand (duty-free shop); or(ii) persons exercising an entitlement to the supply of

goods free of duty under the Customs and ExciseAct 1996, or any other Act.

4 Address of principal place of business of applicant:5 Other contact details of applicant

PO Box number:Contact telephone numbers:Email address:

6 Address of other places at which the applicant carries on, orproposes to carry on, business: [specify nature of the businessat each place]

7 Legal description of the area to be licensed: [eg, Lot and DPnumber]

8 Activity to be undertaken in the area to be licensed:9 Security measures that are in place at the area to be licensed:

[eg, alarms, cameras, etc]10 Excisable goods to be manufactured or stored in the area to be

licensed (if applicable): [eg, wine, beer, spirits, fuel, tobacco]11 Names and position held of key contact personnel of the ap-

plicant:

DeclarationI declare that the particulars contained in this application are true andcorrect.

Date:Signature of applicant:

146




Form 1—continued

Full name of signatory:Designation of signatory:

General information1 This application should be accompanied by the following:

(a) a letter supporting the application; and(b) a site plan; and(c) a copy of the certificate of incorporation of the com-

pany; and(d) photo ID of persons listed under paragraph 2 of this

form.2 An annual licence fee is payable in accordance with the scale

set out in Schedule 1 of the Customs and Excise Act 1996.3 A security may be required as a condition of the procedure

statement.

Privacy Act 1993The personal information on this form will be used as part of theassessment of the licence application and may be entered into a NewZealand Customs Service database.The Privacy Act 1993 provides rights of access to and correctionof personal information. You may gain access to, and correct, thisinformation through any office of the New Zealand Customs Service.

Schedule 2 form 1: substituted, on 23 June 2011, by regulation 4 of the Customsand Excise Amendment Regulations 2011 (SR 2011/183).

147





Form 2 r 9Customs controlled area licenceSection 12, Customs and Excise Act 1996

Pursuant to section 12 of the Customs and Excise Act 1996, I herebygrant to [name of licensee] a Customs controlled area licence for thepurposes of [specify purpose or purposes specified in section 10 ofthe Customs and Excise Act 1996 or regulation 6 of the Customs andExcise Regulations 1996 for which licence is granted] for the arealocated at [specify area in respect of which licence granted].This licence is granted subject to the terms, conditions, and restric-tions set out in the Procedure Statement issued with this licence.

Date:

Signature:Chief executive of the New Zealand Customs ServiceNote: Section 13 of the Customs and Excise Act 1996 provides that

the chief executive of the New Zealand Customs Service may,by notice in writing, vary or revoke the terms, conditions, orrestrictions to which this licence is subject.

148






Form 2A r 11A(a)Application for CASE licence

Section 19C, Customs and Excise Act 1996To the New Zealand Customs Serviceat [place]Application is made for a CASE licence for the area specified in thisapplication, for the purpose of storing goods for export (temporarilyor otherwise) until they are transported (either directly or via anotherarea or areas) to the place of shipment, and shipped.1 Name of applicant:

Trading as [if applicable]:[Note:(a) Registered company—full registered name and com-

pany regulation number to be shown; and(b) Partnership/sole trader—full names of all persons in-

volved and trading name if applicable.]2 Address of applicant’s principal place of business:3 Addresses of other places at which the applicant carries on, or

proposes to carry on, business:[Note:(a) State full address, postal address, and telephone num-

ber for each place of business; and(b) Indicate the nature of the business (or proposed busi-

ness) at each place.]4 Legal description of area to be licensed as a CASE (Lot and

DP number from Council area plan):[Note: A detailed plan of the area should accompany this ap-plication. The plan should contain specific reference to anyplace where goods subject to the control of the Customs willbe stored or examined. Full details should be provided of anybuildings, including dimensions, windows, doors, and the na-ture of construction.]

5 Specific activity to be undertaken in the area to be licensed andthe hours of operation:

6 Any particular security measures that will be applied to thearea to be licensed:

7 Details of procedures and records used to account for the con-solidating, packaging, repacking, treating, or other handling

149



Form 2A—continued

and storage of goods subject to the control of the Customs [ifapplicable]:

8 Details of any CASE licence that the applicant currently holdsor has previously held:

9 Details of any Customs-controlled area licence that the appli-cant currently holds or has previously held:

10 Estimate of cargo volumes for the next 3 years in respect ofthe area to be licensed:

11 Nature of cargo to be handled, and equipment for handlingcargo in respect of the area to be licensed:

12 Contact person nominated by the applicant for the purpose ofdiscussing this application:

I, [name], declare that the particulars contained in this application aretrue and correct.

Signature of applicant:

Date:Schedule 2 form 2A: inserted, on 1 December 2004, by regulation 12(1) of theCustoms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

150



Form 2B r 11BCASE licence

Sections 12 and 19C, Customs and Excise Act 1996Pursuant to section 12 and section 19C of the Customs and ExciseAct 1996, I hereby grant a CASE licence to [name of licensee] forthe area located at [specify area in respect of which the licence isgranted].This licence enables the area specified above to be used for the pur-pose of storing goods for export (temporarily or otherwise) until theyare transported (either directly or via another area or areas) to theplace of shipment, and shipped.This licence is granted subject to the terms, conditions, and restric-tions set out in the procedure statement issued with this licence.

Date:

Signature:Chief executive of the New Zealand Customs Service

NoteSection 13 of the Customs and Excise Act 1996 (as applied by sec-tion 19D(1) of that Act) provides that the chief executive may, bynotice in writing, vary or revoke the terms, conditions, or restrictionsto which this licence is subject.

Schedule 2 form 2B: inserted, on 1 December 2004, by regulation 12(1) of theCustoms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

151










Form 3 r 26New Zealand passenger arrival card

152


Form 3—continued

Schedule 2 form 3: substituted, on 26 August 2010, by regulation 4 of the Customs andExcise Amendment Regulations (No 2) 2010 (SR 2010/215).

153



Form 3A r 26Customs declared goods

When you must make this declarationYou must make this declaration if—• you answered “yes” to any of the first 4 questions, about goods,

in part 6 of your New Zealand Passenger Arrival Card; or• you are asked by a Customs officer to make this declaration.

What you must declarePlease fill in the columns below for all goods that may be prohibitedor restricted.Please fill in the columns below for all goods that you acquired over-seas or from a duty-free source in New Zealand and that—• are alcohol and tobacco products; or• are for business or commercial use; or• are carried on behalf of other persons; or• are of any other kind (except clothing, toiletries, or jewellery

intended for your own personal use and not for gift, sale, orexchange).

Description of goods Price paid Currency Official use only

DeclarationI [full name] declare that the information I have given is true, correct,and complete.This declaration is also made in respect of [number] persons agedunder 17 years travelling with me.

Date:

Signature:

154


Form 3A—continued

Payment of Customs chargesPayment of Customs charges may be made by cash or with an ac-ceptable credit card.

Privacy informationThis declaration is required under the Customs and Excise Act 1996.It will be collected from you by a Customs officer and will be heldby the New Zealand Customs Service. The address of the NewZealand Customs Service may be obtained from the internet websitewww.customs.govt.nz, by phone contact, 0800 4 CUSTOMS (0800428 786) or by writing to Box 2218, Wellington.The Privacy Act 1993 provides you with rights of access to, andthe right to correct, personal information held in readily retrievableform. Should you wish to exercise these rights, please contact theNew Zealand Customs Service. The contact details are in the Pri-vacy Statement at the end of your New Zealand Passenger ArrivalCard.

Schedule 2 form 3A: substituted, on 26 August 2010, by regulation 4 of theCustoms and Excise Amendment Regulations (No 2) 2010 (SR 2010/215).

155


http://www.customs.govt.nz/




Form 4 r 26Aircrew declaration

(New Zealand domiciled crew)

Schedule 2 form 4: substituted, on 3 February 2003, by regulation 5(1) of theCustoms and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

156




(New Zealand domiciled crew)When you must make this declaration

You must make this declaration if—• you answered “yes” to any of the questions in the Customs section of your Aircrew Declaration (New

Zealand Domiciled Crew); or

• you are asked by a Customs officer to make this declaration.

What you must declarePlease fill in the columns below for all goods, the importation of which may be unlawful or prohibited or re-stricted.

Please fill in the columns below for all goods that you are bringing into New Zealand that are—• goods, including personal effects such as clothing, toiletries, and jewellery, that you acquired overseas or

from a duty free source in New Zealand and are bringing into New Zealand for the first time; or• alcohol or tobacco products; or• goods for business, with a commercial use, or carried on behalf of any other person(s).


Declaration

I [full name] declare that the information I have given is true, correct, and complete.Signature: Date:

Payment of Customs charges

Payment of Customs charges may be made by cash or with an acceptable credit card.

Privacy informationThis declaration is required under the Customs and Excise Act 1996. It will be collected from you by a Customsofficer and will be held by the New Zealand Customs Service. The address of the New Zealand Customs Service isThe Customhouse 17–21 Whitmore Street, Box 2218, Wellington. The Privacy Act 1993 provides you with rightsof access to, and correction of, personal information held in readily retrievable form. Should you wish to exercisethese rights, please contact the New Zealand Customs Service.

Schedule 2 form 4A: inserted, on 3 February 2003, by regulation 5(1) of theCustoms and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

157





Form 5 r 26Aircrew declaration

(Non-New Zealand domiciled crew)

Schedule 2 form 5: substituted, on 3 February 2003, by regulation 5(2) of theCustoms and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

158




(Non-New Zealand domiciled crew)When you must make this declaration

You must make this declaration if—• you answered “yes” to any of the questions in the Customs section of your Aircrew Declaration (Non-New

Zealand Domiciled Crew); or• you are asked by a Customs officer to make this declaration.

What you must declarePlease fill in the columns below for all goods, the importation of which may be unlawful or prohibited or re-stricted.

Please fill in the columns below for all goods that you are bringing into New Zealand that are—• goods, including personal effects such as clothing, toiletries, and jewellery, that you will not be taking out

of New Zealand when you leave; or• alcohol or tobacco products; or• goods for business, with a commercial use, or carried on behalf of any other person(s).


Declaration

I [full name] declare that the information I have given is true, correct, and complete.Signature: Date:

Payment of Customs chargesPayment of Customs charges may be made by cash or with an acceptable credit card.

Privacy informationThis declaration is required under the Customs and Excise Act 1996. It will be collected from you by a Customsofficer and will be held by the New Zealand Customs Service. The address of the New Zealand Customs Service isThe Customhouse, 17–21 Whitmore Street, Box 2218, Wellington. The Privacy Act 1993 provides you with rightsof access to, and correction of, personal information held in readily retrievable form. Should you wish to exercisethese rights, please contact the New Zealand Customs Service.

Schedule 2 form 5A: inserted, on 3 February 2003, by regulation 5(2) of theCustoms and Excise Amendment Regulations (No 2) 2002 (SR 2002/420).

159





Form 6 r 26Customs

Individual crew declaration (sea)(New Zealand domiciled crew)

1 Declaration of goods(a) On arrival of the ship at the first port in New Zealand

this form must be completed by each New Zealanddomiciled member of the crew, in readiness to behanded to the Customs officer. The form is requiredin duplicate. Each person must state opposite hisor her name all the goods in his or her possession orcustody, other than those goods covered in paragraph 2below, whether to be landed or not:

(b) All goods found in the ship and not shown on theform (except those goods exempted from declar-ation), may be liable to forfeiture and the owner orperson in possession to prosecution:

(c) All goods must be produced to Customs on request. Ifin doubt about any article, declare it.

2 Goods not required to be declaredPersonal effects are not required to be declared. Personal ef-fects are defined as any clothing, toilet articles, or jewellery inyour possession or custody that—• are intended for your own use or wear; and• are not intended for any other person or persons or for

gift, sale, or exchange.3 Goods that must be declared

(a) All goods in your possession or custody other thanthose covered by paragraph 2:

(b) Firearms and ammunition.(c) Cash totalling $10,000 or more.

Note: Under the Anti-Money Laundering and Coun-tering Financing of Terrorism (Cross-border Trans-portation of Cash) Regulations 2010, cash includes notonly New Zealand currency but also foreign currencyand bearer-negotiable instruments (such as bills ofexchange, cheques, promissory notes, bearer bonds,traveller’s cheques, money orders, postal orders, and

160


Form 6—continued

other similar orders). Cash must be declared on theappropriate form prescribed by those regulations.

4 Landing of goods in New ZealandNo goods shall be landed without the written authority of aCustoms officer.

WARNING

There are heavy penalties under New Zealand lawfor the illicit importation of drugs

DRUG TRAFFICKING IS NOT WORTH THE RISK

This declaration is required to be supplied to a Customs officer when you arrive in NewZealand. The Privacy Act 1993 provides rights of access to, and correction of, personal infor-mation held in readily retrievable form. The address of the agency that uses this form is:

New Zealand Customs Service, The Customhouse, 17–21 Whitmore Street, Box 2218, Wel-lington.

161

Schedule2

Custom

sand

Excise

Regulations

1996Reprinted

asat

23June

2011Form 6—continued

Form 6—continuedRead the reverse of this form before signing

Signing off this trip Yes No If yes, please show theport and date

Port of Date

of: Ship: from: arrived:I, the undersigned, hereby declare in accordance with the instructions on the reverse side of this form that I have entered opposite my signature all goods which I own,

or have in my possession or custody. I have declared all goods acquired overseas and from a duty free source in New Zealand which are required by this form to be

declared, and I undertake that none of these goods, nor any portion thereof, will be landed in New Zealand without the written authority of a Customs officer.

162

Reprinted

asat

23June

2011Custom

sand

Excise

Regulations

1996Schedule

2Form 6—continued

NOTE: ALL GOODS EX NEW ZEALAND MUST BE ACCOUNTED FOR ON A CERTIFICATE OF EXPORT

Tobaccoproducts Alcohol

Port oflanding

Other goods(includingNew Zealandcurrency,foreigncurrency,and bearer-negotiableinstruments)

Purchaseprice(or, in the caseof currencyor bearer-negotiableinstruments,the amount ofthe currencyor value(stated in theappropriatecurrency)of theinstruments)

Port oflanding

Customs useonly

SURNAME (block capitals)GIVEN OR FIRST NAMES

SIGNATURE

RANK

..............................Customs officer ...............................DRV .............................. Customs officer ..............................

163


Form 6—continued

Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(1) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(2)(a) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(2)(b) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).Schedule 2 form 6: amended, on 13 January 2011, by regulation 6(3) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

164






Form 7 r 26Customs

Individual crew declaration (sea)(Non-New Zealand domiciled crew)

1 Declaration of goods(a) On arrival of the ship at the first port in New Zealand,

this formmust be completed by the master, officers, andevery member of the crew, in readiness to be handedto the Customs officer. One copy only of the form isrequired.

(b) All goods found in the ship and not shown on theform (except those goods exempted from declar-ation) may be liable to forfeiture and the owner orperson in possession to prosecution.

(c) All goods must be produced to Customs on request, andwill be liable to check at the point of departure for over-seas. If in doubt about any article, declare it.

2 Goods not required to be declaredPersonal effects are not required to be declared. Per-sonal effects are defined as any clothing, toilet articles,or jewellery in your possession or custody that—• are intended for your own use or wear; and• are not intended for any other person or persons

or for gift, sale, or exchange.3 Goods that must be declared

(a) All goods for landing in New Zealand:(b) Other goods destined for places outside New Zealand.

(Only if total value exceeds NZ$100.):(c) All quantities of tobacco and alcohol products in your

possession:(d) Firearms and ammunition.(e) Cash totalling $10,000 or more.

Note: Under the Anti-Money Laundering and Coun-tering Financing of Terrorism (Cross-border Trans-portation of Cash) Regulations 2010, cash includes notonly New Zealand currency but also foreign currencyand bearer-negotiable instruments (such as bills ofexchange, cheques, promissory notes, bearer bonds,traveller’s cheques, money orders, postal orders, and

165


Form 7—continued

other similar orders). Cash must be declared on theappropriate form prescribed by those regulations.

4 Landing of goods in New ZealandNo goods shall be landed without the written authority of aCustoms officer.

5 Placing of goods under sealThe Customs officer may require any goods to be placed underseal while the vessel is in New Zealand. This includes articlesor publications which could be regarded as indecent.

WARNING

There are heavy penalties under New Zealand lawfor the illicit importation of drugs

DRUG TRAFFICKING IS NOT WORTH THE RISK

Declaration by person in chargeI, [name], person in charge of the [name of ship] hereby certify thatthis form consisting of pages numbered [number] to [number] con-tains my signature and the signatures of all officers and members ofmy crew, and they have been notified that all articles in their posses-sion or custody, as detailed above, must be entered thereon.Master:Date:

Official useI certify that all goods shown as remaining under seal and all articlesshown as being left in possession were on board or have been satis-factorily accounted for at the time of the ship’s departure from NewZealand for [place] on [date].

Signature of Customs officer:

166


Form 7—continued

(Stamp) Port: Date:

167

Schedule2

Custom

sand

Excise

Regulations

1996Reprinted

asat

23June

2011Form 7—continued

Form 7—continued

Read the reverse of this form before signingUse as many spaces as necessary

CREW DECLARATIONPage No:

Port of [place] Ship: [name] from [place] arrived [date]I, the undersigned, person in charge, officer, or member of the crew, hereby declare in accordance with the instructions on the reverse side ofthis form that I have entered opposite my signature all goods which are required by this form to be declared, and I undertake that none of thesegoods, nor any portion thereof, will be landed in New Zealand without the authority of a Customs officer.

168

Reprinted

asat

23June

2011Custom

sand

Excise

Regulations

1996Schedule

2Form 7—continued

LIST OF GOODS REQUIRED TO BE DECLARED. Note: please read the reverse side of this form.

Name (in block capitals)Signature, date Rank

Tobacco(grams)

Cigars(No)

Cigar-ettes(No)

Spirits(bottles)

Wines(bottles)

Beer(bottlesor cans)

Currency(amountand kind)

Bearer-negotiableinstruments(value, andcurrencyin whichvalued)

Firearmsand/orammunition

Goods for landingin New Zealand:Port of landing

Model andserial numbers

Value ($NZ)for goods tobe landed

Customs useonly

169


Form 7—continued

Schedule 2 form 7: amended, on 13 January 2011, by regulation 6(4) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).Schedule 2 form 7: amended, on 13 January 2011, by regulation 6(5)(a) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).Schedule 2 form 7: amended, on 13 January 2011, by regulation 6(5)(b) of the Customsand Excise Amendment Regulations (No 3) 2010 (SR 2010/465).

Form 8 r 31Warrant for compulsory acquisition of goods

Section 63, Customs and Excise Act 1996I, [full name], chief executive of the New Zealand Customs Service,hereby exercise the Crown’s right under section 63(1) of the Customsand Excise Act 1996 to acquire the goods described in the attachedschedule from [state name of person from whom goods are beingacquired] of [address].

Signature:

Date:

Schedule of goods being acquired

[Describe goods being acquired]

170







Form 9Application for registration as a user of Customs

computerised entry processing systemSection 132, Customs and Excise Act 1996

To apply for registration as a user of a Customs computerised entryprocessing system, give the details set out below.

Section 1: Applicant’s identification detailsSurname:Former name:First names:Other names by which you are known:Date of birth:

Form(s) of identification(see “Important steps when lodging an application”)ID types and reference numbers: [specify]

Section 2: Applicant’s contact detailsWork contact detailsCompany name:Mailing address:Physical address:Telephone number:Email address:

Home contact detailsMailing address:Physical address:Telephone number:Email address:

Section 3: Reasons for registrationSelect whichever of the following reasons apply.• Importing goods for your own use

171



Form 9—continued

• Exporting goods in your own name• Entering excisable goodsEmployed by or conducting business as a—(Select whichever of the following apply.)• Customs broker dealing in imports• Company or entity that imports goods• Customs broker dealing in exports• Company or entity that exports goods• Customs broker entering excisable goods• Company or entity entering excisable goods

Section 4: Customs client code detailsIf you are importing goods for your own use or exporting goods inyour own name, or employed by or conducting business as a companyor entity that imports or exports goods or a company or entity that isdealing in excisable goods, state the Customs client code for all theentities in whose name you wish to lodge entries: [Customs clientcode]If you are employed by or conducting business as a Customs broker,state the name(s) or Customs client code(s) of the broker company(or companies) in whose name you wish to lodge entries: [name(s)or Customs client codes]

Section 5: Transmission detailsHow do you or will you transmit entries to Customs?Select the method of transmission of entries to Customs.• The New Zealand Customs Service’s Internet site

(www.cusweb.govt.nz)• A commercial software package: [name of commercial soft-

ware package]• A system developed for your company

Section 6: Criminal convictionsDo you have any criminal convictions? Yes/No

172


Form 9—continued

If you answered “Yes”, please list your conviction(s) (on a separatesheet of paper if necessary):Please provide any further information you think is relevant to yourconviction(s) (on a separate sheet of paper if necessary):

Section 7: DeclarationI, [full name, address], declare that the information I have provided istrue, correct, and complete. I am aware of the provisions of sections131 to 136 of the Customs and Excise Act 1996.

Date:Signature of applicant:

Important informationImportant steps when lodging applicationAs provided by regulation 74(3) and (4) of the Customs and ExciseRegulations 1996, your application must be supported by—• your birth certificate, together with a translation into English

certified by a Customs-nominated translator if that certificateis not written in English; and

• if you use a married name, or have legally changed your namefor any other reason, a copy of your marriage certificate orother legal evidence of the name change, together with a trans-lation into English certified by a Customs-nominated transla-tor if that certificate or other evidence is not written in English;and

• your passport or New Zealand driver licence or any other formof official identification bearing your photo that Customs mayapprove.

This application and the required identification must be physicallyproduced to a Customs officer, either at a Customs office or at someother agreed location. Customs will advise you in writing as towhether your application is granted or refused, and any conditionsto which registration is subject.

173




Form 9—continued

Privacy Act 1993The information requested on this form is collected to enable the NewZealand Customs Service to—• conduct a security check on you to decide whether or not to

register you to use a Customs computerised entry processingsystem to enter goods or report cargo, or both; and

• verify the correctness of entries and cargo reports you maylodge for Customs purposes; and

• contact you as may be required.The information in this formwill be entered into a New Zealand Cus-toms Service database. If you do not supply the information, yourapplication may be refused, and you will not be able to enter goodsor report cargo, or both, through a Customs computerised entry pro-cessing system.The Privacy Act 1993 provides rights of access to and correctionof personal information. You may gain access to and correct thisinformation through any office of the New Zealand Customs Service.

Schedule 2 form 9: substituted, on 23 June 2011, by regulation 4 of the Customsand Excise Amendment Regulations 2011 (SR 2011/183).

174




Form 10 r 75Customs declaration regarding identity and

entitlement to travelSection 147, Customs and Excise Act 1996

I, [full name], of [address], having been required by a Customs officerto produce for inspection 1 or more of the documents specified inregulation 75 of the Customs and Excise Regulations 1996, and beingunable to do so, declare that the particulars of my name and addressspecified above are true and correct.

Signature:

Date:Notes: 1 This declaration must be completed on demand made by a Customs of-

ficer.2 The documents specified in regulation 75 of the Customs and Excise

Regulations 1996 are:(a) passport or certificate of identity:

(b) tickets:

(c) boarding pass:

(d) driver’s licence:

(e) any identity card or similar document that has been issued to a per-son by the person’s employer or by a financial institution, an organ-isation providing goods or services, an industrial union, a profes-sional organisation, or a recreational organisation, that bears thatperson’s signature or photograph.

For official use onlyFlight/Ship’s Voyage No:Signature of Customs officer:Date:

Privacy Act 1993This personal information collected by the New Zealand CustomsService may be held pursuant to the Customs and Excise Act 1996.Under the Privacy Act you have certain rights of access to and cor-

175




Form 10—continued

rection of personal information held about you by the New ZealandCustoms Service. Access may be sought from:New Zealand Customs ServiceThe CustomhouseWhitmore StreetBox 2218Wellington

176


Form 11 r 78Search warrant

Section 167, Customs and Excise Act 1996To every Customs officer (or [full name], Customs officer)I am satisfied on an application, in writing made on oath, that thereare reasonable grounds to believe that there is in or on [specify placeor thing] the following thing, namely:*(a) any thing that there are reasonable grounds to believe may be

evidence of—(i) the commission of an offence against [specify offence];

or(ii) the unlawful exportation or importation of [specify

goods]; or*(b) any thing that there are reasonable grounds to believe is in-

tended to be used for the purpose of—(i) committing an offence against [specify offence]; or(ii) unlawfully exporting or importing [specify goods]; or

*(c) any thing that is liable to seizure under the Customs and ExciseAct 1996.

*Delete if inapplicable.

This is to authorise you—(a) to enter and search the place or thing specified above on 1 oc-

casion within 10 working days of the date of issue of this war-rant at any time that is reasonable in the circumstances, subjectto the following conditions (if any) [specify conditions]; and

(b) to use any assistance that is reasonable in the circumstances;and

(c) to use any force that is reasonable in the circumstances formaking entry (whether by breaking open doors or otherwise)and for breaking open any thing and for preventing the re-moval from the premises of any thing; and

(d) to search for and seize any thing referred to in this warrant,and to seize any other thing that you have reasonable cause tosuspect may be evidence of the commission of an offence inrespect of which you could have obtained a warrant; and

(e) to detain a person who is at the specified place, or who arrivesat that place while you are executing this warrant, until you

177





Form 11—continued

are satisfied that the person is not connected with any thingreferred to in this warrant; and

(f) to search a person who is at the specified place, or who arrivesat that place while you are executing this warrant, if, whileyou are executing this warrant, you reasonably believe that thething referred to in this warrant may be on the person’s body.

When executing this warrant, you are required to comply with sec-tions 168(3D) and (5) to (8), 169, and 173 of the Customs and ExciseAct 1996.If you seize any thing under this warrant, you are required to complywith section 170 of the Customs and Excise Act 1996.

Date:

[Signature]District Court Judge(or Community Magistrateor Justice of the Peaceor Registrar of a District Court)

Schedule 2 form 11: substituted, on 9 January 2003, by regulation 7 of theCustoms and Excise Amendment Regulations 2002 (SR 2002/356).

178








Form 11A r 78ASearch and viewing warrant

Section 38J, Customs and Excise Act 1996To every Customs officer (or [full name], Customs officer)This warrant relates to application [specify application number],made to me in writing on oath, under section 38J(2) of the Customsand Excise Act 1996 (the Act).I am satisfied that the requirements of section 38J(4) of the Act havebeen fulfilled, namely—(a) that there are reasonable grounds to suspect that—

*(i) there is a risk or threat relevant to the purpose stated insection 38B(1) of the Act; or

*(ii) a relevant offence, as defined in section 38J(6) of theAct has been (or is being) (or will be) committed; and

*Delete if inapplicable.

(b) that the search criteria specified in the application to whichthis warrant relates are reasonably related to the informationavailable to the Customs that gives rise to those reasonablegrounds to suspect.

This is to authorise you within 14 days after the day on which thiswarrant is granted to—(a) search for information to which access is given under sec-

tion 38E of the Act to determine whether it includes infor-mation that is relevant to the search criteria specified in theapplication to which this warrant relates; and

(b) view any information that is relevant to the search criteria spe-cified in the application to which this warrant relates and thatis included in information to which access is given under sec-tion 38E of the Act.

Date:Place:Signature of District Court Judge:

Schedule 2 form 11A: inserted, on 1 December 2004, by regulation 12(3) of theCustoms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).

179












Form 12 r 79Emergency warrant report form

Section 171(8), Customs and Excise Act 1996To [District Court Judge, Justice of the Peace, or Registrar of a Dis-trict Court who granted emergency warrant]Report on execution and results of emergency warrant1 Emergency warrant granted on:2 Customs officer to whom warrant issued:3 Date and time of entry:4 Type of premises, place, or thing:5 Time spent on premises:6 Number, type, and purpose of assistants to person specified in

warrant:7 Force was (or was not) required to effect entry:8 Owner/occupier was (or was not) present:9 Results of warrant execution:

Reporting officer: [Signature]

Report number:

Customs officer: [Signature]

Date:

180



Form 13 r 80Notice of seizure of goods under Customs and

Excise Act 1996Section 227, Customs and Excise Act 1996

Customs office [place] New Zealand.No:(1) Insert name of importer or other per-

son known or believed to have an in-terest in the goods.

To (1)

(2) Insert particulars of the goods seized. Take notice that (2)

(3) State the provision of section 225 ofAct that applies.

has/have been seized on [date] as for-feited to the Crown under (3)

(4) Insert particulars as to cause of forfei-ture.

on the grounds that (4)

Date:Place:Signature of Customs officer:

181



Form 14 r 81Notice of appeal to Customs Appeal Authority

Section 254, Customs and Excise Act 1996

Part 1—Appellant detailsAppellant’s full name:of [address]:Name of legal advisor or agent:Address for service of documents:Daytime phone number: [area code] [telephone number]Fax number: [area code] [fax number]

Part 2—Decision appealed againstName of person who made the decision appealed against [if known]:If applicable, the entry number relating to the goods in respect ofwhich the decision appealed against was made:The Appellant hereby appeals against the decision of the chief ex-ecutive of the New Zealand Customs Service dated [date] that:

Part 3—The facts of the caseThe Appellant relies on the following facts in support of the appeal:

Part 4—Grounds of appealThe following are the grounds on which the Appellant bases this ap-peal:

Part 5—List of documentsThe Appellant relies on the following documents:

Signature of Appellant or agent:

Date:This form once completed is to be sent to:

182



Form 14—continued

The RegistrarCustoms Appeal AuthorityTribunals DivisionMinistry of JusticeBox 5027WELLINGTON

Schedule 2 form 14: amended, on 1 December 2004, by regulation 12(4) of theCustoms and Excise Amendment Regulations (No 3) 2004 (SR 2004/379).Schedule 2 form 14: amended, on 1 October 2003, pursuant to section 14(1) ofthe State Services Amendment Act 2003 (2003 No 41).

183




Form 15 r 84Declaration under the Customs and Excise

Act 1996I, [full name], of [address] hereby declare that:

Date:

Signature:

184


Schedule 3 rr 51G, 51J

Thai goods containing non-originatingmaterials

Schedule 3: substituted, on 1 January 2007, by regulation 5 of the Customs andExcise (Tariff Changes) Amendment Regulations 2006 (SR 2006/333).

“Schedule 3: Thai goods containing non-originating materials”is not available on this website. For the latest version of

the schedule, see www.customs.govt.nz.

185


http://www.customs.govt.nz

Schedule 3A Customs and Excise Regulations 1996Reprinted as at23 June 2011

Schedule 3A r 51ZA

Rules of origin for Chinese goodsSchedule 3A: inserted, on 1 October 2008, by regulation 5 of the Customs andExcise (Rules of Origin for Chinese Goods) Amendment Regulations 2008 (SR2008/224).

HeadnoteHeading: substituted, on 1 January 2010, by regulation 13(1) of the Customsand Excise (Rules of Origin for AANZFTA Goods) Amendment Regulations2009 (SR 2009/349).

1 The specific rule, or specific set of rules, that applies to a par-ticular heading (4-digit code) or subheading (6-digit code) isset out immediately adjacent to the heading or subheading.

2 The following definitions apply to this schedule:(a) the product-specific rules in this schedule are structured

on the basis of the Harmonized System, including itsGeneral Interpretative Rules, section notes and chapternotes:

(b) section means a section of the Harmonized System:(c) chapter means a chapter of the Harmonized System:(d) heading means the first 4 digits in the tariff classifica-

tion number under the Harmonized System:(e) subheading means the first 6 digits in the tariff classi-

fication number under the Harmonized System.Schedule 3A headnote 2: amended, on 1 January 2010, by regulation 13(2) ofthe Customs and Excise (Rules of Origin for AANZFTA Goods) AmendmentRegulations 2009 (SR 2009/349).Schedule 3A headnote 2(a): amended, on 1 January 2010, by regulation 13(3)of the Customs and Excise (Rules of Origin for AANZFTAGoods) AmendmentRegulations 2009 (SR 2009/349).

Product specific rules of originTariff item Description of products Product specific rules

Chapter 01 Live animals

0101 Live horses, asses, mules andhinnies.

Origin is conferred if the ani-mal was born and raised in theterritory of the party.

0102 Live bovine animals. Origin is conferred if the ani-mal was born and raised in theterritory of the party.

186





Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Schedule 3A

Tariff item Description of products Product specific rules

0103 Live swine. Origin is conferred if the ani-mal was born and raised in theterritory of the party.

0104 Live sheep and goats. Origin is conferred if the ani-mal was born and raised in theterritory of the party.

0105 Live poultry, that is to say,fowls of the species Gallusdomesticus, ducks, geese,turkeys and guinea fowls.

Origin is conferred if the ani-mal was born and raised in theterritory of the party.

0106 Other live animals. Origin is conferred if the ani-mal was born and raised in theterritory of the party.


Chapter 02 Meat and edible meat offal

Chapter note:Slaughtering does not conferorigin on goods of headings0201, 0202, 0204 and 0210

0201 Meat of bovine animals, freshor chilled.

Change to heading 0201 fromany other chapter

0202 Meat of bovine animals,frozen.


0203 Meat of swine, fresh, chilledor frozen.


0204 Meat of sheep or goats, fresh,chilled or frozen.


0205 Meat of horses, asses, mulesor hinnies, fresh, chilled orfrozen.


0206 Edible offal of bovine ani-mals, swine, sheep, goats,horses, asses, mules or hin-nies, fresh, chilled or frozen.


0207 Meat and edible offal, ofthe poultry of heading 0105,fresh, chilled or frozen.


0208 Other meat and edible meatoffal, fresh, chilled or frozen.


187



0209 Pig fat, free of lean meat,and poultry fat, not renderedor otherwise extracted, fresh,chilled, frozen, salted, inbrine, dried or smoked.


0210 Meat and edible meat of-fal, salted, in brine, dried orsmoked, edible flours andmeals of meat or meat offal.



Chapter 03 Fish and crustaceans, mol-luscs and other aquatic in-vertebrates

0301 Live fish. Change to heading 0301 fromany other chapter

0302 Fish, fresh or chilled, exclud-ing fish fillets and other fishmeat of heading 0304.


0303 Fish, frozen, excluding fishfillets and other fish meat ofheading 0304.


0304 Fish filets and other fish meat(whether or not minced),fresh, chilled or frozen.

Change to heading 0304 fromany other heading

0305 Fish, dried, salted or in brine;smoked fish, whether ornot cooked before or duringthe smoking process; flours,meals and pellets of fish, fitfor human consumption.


0306 Crustaceans, whether in shellor not, live, fresh, chilled,frozen, dried, salted or inbrine; crustaceans, in shell,cooked by steaming or byboiling in water, whether ornot chilled, frozen, dried,salted or in brine; flours, mealsand pellets of crustaceans, fitfor human consumption.


0307 Molluscs, whether in shellor not, live, fresh, chilled,frozen, dried, salted or inbrine; aquatic invertebrates


188


Tariff item Description of products Product specific rulesother than crustaceans andmolluscs, live, fresh, chilled,frozen, dried, salted or inbrine; flours, meals and pel-lets of aquatic invertebratesother than crustaceans, fit forhuman consumption.


Chapter 04 Dairy produce; birds’ eggs;natural honey; edible prod-ucts of animal origin, notelsewhere specified or in-cluded

0401 Milk and cream, not concen-trated nor containing addedsugar or other sweeteningmatter.


0402 Milk and cream, concentratedor containing added sugar orother sweetening matter.


0403 Buttermilk, curdled milk andcream, yogurt, kephir andother fermented or acidifiedmilk and cream, whether ornot concentrated or containingadded sugar or other sweet-ening matter or flavoured orcontaining added fruit, nuts orcocoa.


0404 Whey, whether or not con-centrated or containing addedsugar or other sweeteningmatter; products consistingof natural milk constituents,whether or not containingadded sugar or other sweet-ening matter, not elsewherespecified or included.


0405 Butter and other fats andoils derived from milk; dairyspreads.


0406 Cheese and curd. Change to heading 0406 fromany other chapter

0407 Birds’ eggs, in shell, fresh,preserved or cooked.


189



0408 Birds’ eggs, not in shell, andegg yolks, fresh, dried, cookedby steaming or by boilingin water, moulded, frozen orotherwise preserved, whetheror not containing added sugaror other sweetening matter.


0409 Natural honey. Change to heading 0409 fromany other chapter

0410 Edible products of animal ori-gin, not elsewhere specified orincluded.



Chapter 05 Products of animal origin,not elsewhere specified or in-cluded

0501 Human hair, unworked,whether or not washed orscoured; waste of human hair.


0502 Pigs’, hogs’ or boars’ bristlesand hair; badger hair and otherbrush making hair; waste ofsuch bristles or hair.


0504 Guts, bladders and stomachsof animals (other than fish),whole and pieces thereof,fresh, chilled, frozen, salted,in brine, dried or smoked.


0505 Skins and other parts of birds,with their feathers or down,feathers and parts of feathers(whether or not with trimmededges) and down, not furtherworked than cleaned, disin-fected or treated for preser-vation; powder and waste offeathers or parts of feathers.


0506 Bones and horn-cores, un-worked, defatted, simply pre-pared (but not cut to shape),treated with acid or degela-tinised; powder and waste ofthese products.


190



0507 Ivory, tortoise-shell, whale-bone and whalebone hair,horns, antlers, hooves, nails,claws and beaks, unworked orsimply prepared but not cut toshape; powder and waste ofthese products.


0508 Coral and similar mater-ials, unworked or simplyprepared but not otherwiseworked; shells of molluscs,crustaceans or echinodermsand cuttle-bone, unworked orsimply prepared but not cutto shape, powder and wastethereof.


0510 Ambergris, castoreum, civetand musk; cantharides; bile,whether or not dried; glandsand other animal productsused in the preparation ofpharmaceutical products,fresh, chilled, frozen or other-wise provisionally preserved.


0511 Animal products not else-where specified or included;dead animals of Chapter 1 or3, unfit for human consump-tion.



Chapter 06 Live trees and other plants;bulbs, roots and the like;cut flowers and ornamentalfoliage

0601 Bulbs, tubers, tuberous roots,corms, crowns and rhizomes,dormant, in growth or inflower; chicory plants androots other than roots of head-ing 1212.

060110 - Bulbs, tubers, tuberousroots, corms, crowns and rhi-zomes, dormant

Change to subheading 060110from any other subheading

191



060120 - Bulbs, tubers, tuberousroots, corms, crowns and rhi-zomes, in growth or in flower;chicory plants and roots


0602 Other live plants (includingtheir roots), cuttings and slips;mushroom spawn.

060210 - Unrooted cuttings and slips Change to subheading 060210from any other subheading

060220 - Trees, shrubs and bushes,grafted or not, of kinds whichbear edible fruit or nuts


060230 - Rhododendrons and azaleas,grafted or not


060240 - Roses, grafted or not Change to subheading 060240from any other subheading

060290 - Other Change to subheading 060290from any other subheading

0603 Cut flowers and flower budsof a kind suitable for bouquetsor for ornamental purposes,fresh, dried, dyed, bleached,impregnated or otherwise pre-pared.


0604 Foliage, branches and otherparts of plants, without flow-ers or flower buds, andgrasses, mosses and lichens,being goods of a kind suit-able for bouquets or for orna-mental purposes, fresh, dried,dyed, bleached, impregnatedor otherwise prepared.



Chapter 07 Edible vegetables and cer-tain roots and tubers

0701 Potatoes, fresh or chilled. Change to heading 0701 fromany other chapter

0702 Tomatoes, fresh or chilled. Change to heading 0702 fromany other chapter

0703 Onions, shallots, garlic, leeksand other alliaceous vege-tables, fresh or chilled.


192



0704 Cabbages, cauliflowers,kohlrabi, kale and similar edi-ble brassicas, fresh or chilled.


0705 Lettuce (Lactuca sativa) andchicory (Cichorium spp.),fresh or chilled.


0706 Carrots, turnips, salad beet-root, salsify, celeriac, radishesand similar edible roots, freshor chilled.


0707 Cucumbers and gherkins,fresh or chilled.


0708 Leguminous vegetables,shelled or unshelled, fresh orchilled.


0709 Other vegetables, fresh orchilled.


0710 Vegetables (uncooked orcooked by steaming or boilingin water), frozen.


0711 Vegetables provisionally pre-served (for example, by sul-phur dioxide gas, in brine,in sulphur water or in otherpreservative solutions), butunsuitable in that state for im-mediate consumption.


0712 Dried vegetables, whole, cut,sliced, broken or in powder,but not further prepared.


0713 Dried leguminous vege-tables, shelled, whether or notskinned or split.


0714 Manioc, arrowroot, salep,Jerusalem artichokes, sweetpotatoes and similar roots andtubers with high starch or in-ulin content, fresh, chilled,frozen or dried, whether or notsliced or in the form of pellets;sago pith.



Chapter 08 Edible fruit and nuts; peel ofcitrus fruit or melons

193



0801 Coconuts, Brazil nuts andcashew nuts, fresh or dried,whether or not shelled orpeeled.


0802 Other nuts, fresh or dried,whether or not shelled orpeeled.


0803 Bananas, including plantains,fresh or dried.


0804 Dates, figs, pineapples, avo-cados, guavas, mangoes andmangosteens, fresh or dried.


0805 Citrus fruit, fresh or dried. Change to heading 0805 fromany other chapter

0806 Grapes, fresh or dried. Change to heading 0806 fromany other chapter

0807 Melons (including watermel-ons) and papaws (papayas),fresh.


0808 Apples, pears and quinces,fresh.


0809 Apricots, cherries, peaches(including nectarines), plumsand sloes, fresh.


0810 Other fruit, fresh. Change to heading 0810 fromany other chapter

0811 Fruit and nuts, uncooked orcooked by steaming or boilingin water, frozen, whether ornot containing added sugar orother sweetening matter.


0812 Fruit and nuts, provisionallypreserved (for example, bysulphur dioxide gas, in brine,in sulphur water or in otherpreservative solutions), butunsuitable in that state for im-mediate consumption.


194



0813 Fruit, dried, other than that ofheadings 08.01 to 08.06; mix-tures of nuts or dried fruits ofthis chapter.


0814 Peel of citrus fruit or mel-ons (including watermelons),fresh, frozen, dried or provi-sionally preserved in brine,in sulphur water or in otherpreservative solutions.



Chapter 09 Coffee, tea, maté and spices0901 Coffee, whether or not roasted

or decaffeinated; coffee husksand skins; coffee substitutescontaining coffee in any pro-portion.- Coffee, not roasted:

090111 - - Not decaffeinated Change to subheading 090111from any other chapter

090112 - - Decaffeinated Change to subheading 090112from any other chapter

- Coffee, roasted:090121 - - Not decaffeinated Change to subheading 090121

from any other subheadingprovided there is a regionalvalue content of not less than40%.

090122 - - Decaffeinated Change to subheading 090122from any other subheadingprovided there is a regionalvalue content of not less than40%

090190 - Other Change to subheading 090190from any other subheadingprovided there is a regionalvalue content of not less than40%

0902 Tea, whether or not flavoured. Change to heading 0902 fromany other chapter

0903 Maté. Change to heading 0903 fromany other chapter

195



0904 Pepper of the genus Piper;dried or crushed or groundfruits of the genus Capsicumor of the genus Pimenta.- Pepper:

090411 - - Neither crushed nor ground Change to subheading 090411from any other chapter

090412 - - Crushed or ground Change to subheading 090412from any other subheading

090420 - Fruits of the genus Capsicumor of the genus Pimenta, driedor crushed or ground

Change to subheading 090420from any other chapter

0905 Vanilla. Change to heading 0905 fromany other chapter

0906 Cinnamon and cinnamon-treeflowers.- Neither crushed nor ground:

090611 - - Cinnamon (Cinnamomumzeylanicum Blume)


090619 - - Other Change to subheading 090619from any other chapter

090620 - Crushed or ground Change to subheading 090620from any other subheading

0907 Cloves (whole fruit, clovesand stems).


0908 Nutmeg, mace and car-damoms.


0909 Seeds of anise, badian, fennel,coriander, cumin or caraway;juniper berries.


0910 Ginger, saffron, turmeric (cur-cuma), thyme, bay leaves,curry and other spices.



Chapter 10 Cereals

1001 Wheat and meslin. A good of this heading mustbe wholly obtained within theterritory of the party

1002 Rye. A good of this heading mustbe wholly obtained within theterritory of the party

196



1003 Barley. A good of this heading mustbe wholly obtained within theterritory of the party

1004 Oats. A good of this heading mustbe wholly obtained within theterritory of the party

1005 Maize (corn). A good of this heading mustbe wholly obtained within theterritory of the party

1006 Rice. A good of this heading mustbe wholly obtained within theterritory of the party

1007 Grain sorghum. A good of this heading mustbe wholly obtained within theterritory of the party

1008 Buckwheat, millet and canaryseed; other cereals.

A good of this heading mustbe wholly obtained within theterritory of the party


Chapter 11 Products of the milling in-dustry; malt; starches; in-ulin; wheat gluten

1101 Wheat or meslin flour. Change to heading 1101 fromany other chapter

1102 Cereal flours other than ofwheat or meslin.


1103 Cereal groats, meal and pel-lets.


1104 Cereal grains otherwiseworked (for example, hulled,rolled, flaked, pearled, slicedor kibbled), except rice ofheading 10.06; germ of cer-eals, whole, rolled, flaked orground.


1105 Flour, meal, powder, flakes,granules and pellets of pota-toes.


1106 Flour, meal and powder of thedried leguminous vegetablesof heading 07.13, of sago orof roots or tubers of heading07.14 or of the products ofChapter 8.


197



1107 Malt, whether or not roasted. Change to heading 1107 fromany other chapter

1108 Starches; inulin. Change to heading 1108 fromany other chapter

1109 Wheat gluten, whether or notdried.



Chapter 12 Oil seeds and oleaginousfruits; miscellaneous grains,seeds and fruit; industrialor medical plants; straw andfodder

1201 Soya beans, whether or notbroken.


1202 Ground-nuts, not roasted orotherwise cooked, whether ornot shelled or broken.


1203 Copra. Change to heading 1203 fromany other chapter

1204 Linseed, whether or not bro-ken.


1205 Rape or colza seeds, whetheror not broken.


1206 Sunflower seeds, whether ornot broken.


1207 Other oil seeds and oleaginousfruits, whether or not broken.


1208 Flours and meals of oil seedsor oleaginous fruits, other thanthose of mustard.


1209 Seeds, fruit and spores, of akind used for sowing.


1210 Hop cones, fresh or dried,whether or not ground, pow-dered or in the form of pellets;lupulin.


1211 Plants and parts of plants (in-cluding seeds and fruits), ofa kind used primarily in per-fumery, in pharmacy or for in-secticidal, fungicidal or sim-ilar purposes, fresh or dried,whether or not cut, crushed orpowdered.


198



1212 Locust beans, seaweeds andother algae, sugar beet andsugar cane, fresh, chilled,frozen or dried, whether ornot ground; fruit stones andkernels and other vegetableproducts (including unroastedchicory roots of the varietyCichorium intybus sativum)of a kind used primarily forhuman consumption, not else-where specified or included.


1213 Cereal straw and husks, un-prepared, whether or notchopped, ground, pressed orin the form of pellets.


1214 Swedes, mangolds, fodderroots, hay, lucerne (alfalfa),clover, sainfoin, forage kale,lupines, vetches and similarforage products, whether ornot in the form of pellets.



Chapter 13 Lac; gums, resins and othervegetable saps and extracts

1301 Lac; natural gums, resins,gum-resins and oleoresins (forexample, balsams).


1302 Vegetable saps and extracts;pectic substances, pectinatesand pectates; agar-agar andother mucilages and thicken-ers, whether or not modified,derived from vegetable prod-ucts.



Chapter 14 Vegetable plaiting mater-ials; vegetable products notelsewhere specified or in-cluded

199



1401 Vegetable materials of a kindused primarily for plaiting (forexample, bamboos, rattans,reeds, rushes, osier, raffia,cleaned, bleached or dyed ce-real straw, and lime bark).


1404 Vegetable products not else-where specified or included.



Chapter 15 Animal or vegetable fats andoils and their cleavage prod-ucts; prepared edible fats;animal or vegetable waxes

1501 Pig fat (including lard) andpoultry fat, other than that ofheading 0209 or 1503.


1502 Fats of bovine animals, sheepor goats, other than those ofheading 1503.


1503 Lard stearin, lard oil,oleostearin, oleo-oil and tal-low oil, not emulsified ormixed or otherwise prepared.


1504 Fats and oils and their frac-tions, of fish or marine mam-mals, whether or not refined,but not chemically modified.


1505 Wool grease and fatty sub-stances derived therefrom (in-cluding lanolin).


1506 Other animal fats and oils andtheir fractions, whether or notrefined, but not chemicallymodified.


1507 Soya-bean oil and its frac-tions, whether or not refined,but not chemically modified.


1508 Ground-nut oil and its frac-tions, whether or not refined,but not chemically modified.


1509 Olive oil and its fractions,whether or not refined, but notchemically modified.


200



1510 Other oils and their fractions,obtained solely from olives,whether or not refined, but notchemically modified, includ-ing blends of these oils or frac-tions with oils or fractions ofheading 1509.


1511 Palm oil and its fractions,whether or not refined, but notchemically modified.


1512 Sunflower-seed, saffloweror cotton-seed oil and frac-tions thereof, whether or notrefined, but not chemicallymodified.


1513 Coconut (copra), palm ker-nel or babassu oil and frac-tions thereof, whether or notrefined, but not chemicallymodified.


1514 Rape, colza or mustard oil andfractions thereof, whether ornot refined, but not chemicallymodified.


1515 Other fixed vegetable fats andoils (including jojoba oil) andtheir fractions, whether or notrefined, but not chemicallymodified.


1516 Animal or vegetable fats andoils and their fractions, partlyor wholly hydrogenated, in-ter-esterified, re-esterified orelaidinised, whether or not re-fined, but not further prepared.


1517 Margarine; edible mixturesor preparations of animal orvegetable fats or oils or offractions of different fats oroils of this chapter, other thanedible fats or oils or their frac-tions of heading 1516.


201



1518 Animal or vegetable fats andoils and their fractions, boiled,oxidised, dehydrated, sul-phurised, blown, polymerisedby heat in vacuum or in inertgas or otherwise chemicallymodified, excluding those ofheading 15.16; inedible mix-tures or preparations of animalor vegetable fats or oils or offractions of different fats oroils of this chapter, not else-where specified or included.


1520 Glycerol, crude; glycerolwaters and glycerol lyes.


1521 Vegetable waxes (other thantriglycerides), beeswax, otherinsect waxes and sperma-ceti, whether or not refined orcoloured.


1522 Degras; residues resultingfrom the treatment of fattysubstances or animal or vege-table waxes.



Chapter 16 Preparations of meat, of fishor of crustaceans, molluscsor other aquatic inverte-brates

1601 Sausages and similar prod-ucts, of meat, meat offalor blood; food preparationsbased on these products.


1602 Other prepared or preservedmeat, meat offal or blood.


1603 Extracts and juices of meat,fish or crustaceans, molluscsor other aquatic invertebrates.


1604 Prepared or preserved fish;caviar and caviar substitutesprepared from fish eggs.


1605 Crustaceans, molluscs andother aquatic invertebrates,prepared or preserved.


202



Chapter 17 Sugars and sugar confec-tionery

1701 Cane or beet sugar and chem-ically pure sucrose, in solidform.


1702 Other sugars, including chem-ically pure lactose, maltose,glucose and fructose, in solidform; sugar syrups not con-taining added flavouring orcolouring matter; artificialhoney, whether or not mixedwith natural honey; caramel.


1703 Molasses resulting from theextraction or refining of sugar.


1704 Sugar confectionery (includ-ing white chocolate), not con-taining cocoa.



Chapter 18 Cocoa and cocoa prepar-ations

1801 Cocoa beans, whole or bro-ken, raw or roasted.


1802 Cocoa shells, husks, skins andother cocoa waste.


1803 Cocoa paste, whether or notdefatted.


1804 Cocoa butter, fat and oil. Change to heading 1804 fromany other heading

1805 Cocoa powder, not containingadded sugar or other sweeten-ing matter.


1806 Chocolate and other foodpreparations containing co-coa.



Chapter 19 Preparations of cereals,flour, starch or milk; pas-trycooks’ products

203



1901 Malt extract; food prepar-ations of flour, groats, meal,starch or malt extract, notcontaining cocoa or contain-ing less than 40% by weightof cocoa calculated on a to-tally defatted basis, not else-where specified or included;food preparations of goods ofheadings 04.01 to 04.04, notcontaining cocoa or contain-ing less than 5% by weight ofcocoa calculated on a totallydefatted basis, not elsewherespecified or included.


1902 Pasta, whether or not cookedor stuffed (with meat or othersubstances) or otherwise pre-pared, such as spaghetti, mac-aroni, noodles, lasagne, gnoc-chi, ravioli, cannelloni; cous-cous, whether or not prepared.


1903 Tapioca and substitutes there-for prepared from starch, inthe form of flakes, grains,pearls, siftings or in similarforms.


1904 Prepared foods obtained bythe swelling or roasting of cer-eals or cereal products (forexample, corn flakes); cer-eals (other than maize (corn))in grain form or in the formof flakes or other workedgrains (except flour, groatsand meal), pre-cooked orotherwise prepared, not else-where specified or included.


1905 Bread, pastry, cakes, bis-cuits and other bakers’ wares,whether or not containingcocoa; communion wafers,empty cachets of a kind suit-able for pharmaceutical use,sealing wafers, rice paper andsimilar products.


204



Chapter 20 Preparations of vegetables,fruit, nuts or other parts ofplants

2001 Vegetables, fruit, nuts andother edible parts of plants,prepared or preserved by vine-gar or acetic acid.


2002 Tomatoes prepared or pre-served otherwise than by vine-gar or acetic acid.


2003 Mushrooms and truffles, pre-pared or preserved otherwisethan by vinegar or acetic acid.


2004 Other vegetables prepared orpreserved otherwise than byvinegar or acetic acid, frozen,other than products of heading2006.


2005 Other vegetables prepared orpreserved otherwise than byvinegar or acetic acid, notfrozen, other than products ofheading 2006.


2006 Vegetables, fruit, nuts, fruit-peel and other parts of plants,preserved by sugar (drained,glace or crystallised).


2007 Jams, fruit jellies, mar-malades, fruit or nut puree andfruit or nut pastes, obtained bycooking, whether or not con-taining added sugar or othersweetening matter.


2008 Fruit, nuts and other edibleparts of plants, otherwise pre-pared or preserved, whetheror not containing added sugaror other sweetening matter orspirit, not elsewhere specifiedor included.


2009 Fruit juices (including grapemust) and vegetable juices,unfermented and not contain-ing added spirit, whether ornot containing added sugarother sweetening matter.


205



Chapter 21 Miscellaneous edible prep-arations

2101 Extracts, essences and con-centrates, of coffee, tea ormate, and preparations witha basis of these products orwith a basis of coffee, teaor mate; roasted chicory andother roasted coffee substi-tutes, and extracts, essencesand concentrates thereof.


2102 Yeasts (active or inactive);other single-cell micro-organ-isms, dead (but not includingvaccines of heading 3002);prepared baking powders.


2103 Sauces and preparations there-for; mixed condiments andmixed seasonings; mustardflour and meal and preparedmustard.


2104 Soups and broths and prepar-ations therefor; homogenisedcomposite food preparations.


2105 Ice cream and other edible ice,whether or not containing co-coa.


2106 Food preparations not else-where specified or included.



Chapter 22 Beverages, spirits and vine-gar

Chapter note:A good of heading 2208 (ex-cluding subheading 220890)shall not be considered to beoriginating solely by reasonof mere dilution with wateror another substance that doesnot materially alter the char-acteristics of the good.

206



2201 Waters, including natural orartificial mineral waters andaerated waters, not containingadded sugar or other sweeten-ing matter nor flavoured; iceand snow.


2202 Waters, including mineralwaters and aerated waters,containing added sugar orother sweetening matter orflavoured, and other non-alco-holic beverages, not includingfruit or vegetable juices ofheading 2009.


2203 Beer made from malt. Change to heading 2203 fromany other heading

2204 Wine of fresh grapes, includ-ing fortified wines; grapemustother than that of heading2009.


2205 Vermouth and other wine offresh grapes flavoured withplants or aromatic substances.


2206 Other fermented beverages(for example, cider, perry,mead); mixtures of fermentedbeverages and mixtures of fer-mented beverages and non-al-coholic beverages, not else-where specified or included.


2207 Undenatured ethyl alcohol ofan alcoholic strength by vol-ume of 80% vol or higher;ethyl alcohol and other spirits,denatured, of any strength.


2208 Undenatured ethyl alcohol ofan alcoholic strength by vol-ume of less than 80% vol;spirits, liqueurs and other spir-ituous beverages.


2209 Vinegar and substitutes forvinegar obtained from aceticacid.


207



Chapter 23 Residues and waste from thefood industries; preparedanimal fodder

2301 Flours, meals and pellets, ofmeat or meat offal, of fish or ofcrustaceans, molluscs or otheraquatic invertebrates, unfit forhuman consumption; greaves.


2302 Bran, sharps and otherresidues, whether or not in theform of pellets, derived fromthe sifting, milling or otherworking of cereals or of legu-minous plants.


2303 Residues of starch manu-facture and similar residues,beet-pulp, bagasse and otherwaste of sugar manufacture,brewing or distilling dregs andwaste, whether or not in theform of pellets.


2304 Oil-cake and other solidresidues, whether or notground or in the form of pel-lets, resulting from the extrac-tion of soya-bean oil.


2305 Oil-cake and other solidresidues, whether or notground or in the form of pel-lets, resulting from the extrac-tion of ground-nut oil.


2306 Oil-cake and other solidresidues, whether or notground or in the form of pel-lets, resulting from the extrac-tion of vegetable fats or oils,other than those of heading2304 or 2305.


2307 Wine lees; argol. Change to heading 2307 fromany other heading

208



2308 Vegetable materials andvegetable waste, vegetableresidues and by-products,whether or not in the formof pellets, of a kind used inanimal feeding, not elsewherespecified or included.


2309 Preparations of a kind used inanimal feeding.



Chapter 24 Tobacco and manufacturedtobacco substitutes

2401 Unmanufactured tobacco; to-bacco refuse.


2402 Cigars, cheroots, cigarillosand cigarettes, of tobacco orof tobacco substitutes.


2403 Other manufactured tobaccoand manufactured tobaccosubstitutes; homogenised orreconstituted tobacco; tobaccoextracts and essences.



Chapter 25 Salt; sulphur; earths andstone; plastering materials,lime and cement

2501 Salt (including table saltand denatured salt) and puresodium chloride, whether ornot in aqueous solution orcontaining added anti-cakingor free-flowing agents; seawater.


2502 Unroasted iron pyrites. Change to heading 2502 fromany other chapter

2503 Sulphur of all kinds, otherthan sublimed sulphur, pre-cipitated sulphur and colloidalsulphur.


2504 Natural graphite. Change to heading 2504 fromany other chapter

209



2505 Natural sands of all kinds,whether or not coloured, otherthan metal-bearing sands ofChapter 26.


2506 Quartz (other than naturalsands); quartzite, whetheror not roughly trimmed ormerely cut, by sawing orotherwise, into blocks or slabsof a rectangular (includingsquare) shape.


2507 Kaolin and other kaolinicclays, whether or not calcined.


2508 Other clays (not includingexpanded clays of heading68.06), andalusite, kyaniteand sillimanite, whether or notcalcined; mullite; chamotte ordinas earths.


2509 Chalk. Change to heading 2509 fromany other chapter

2510 Natural calcium phosphates,natural aluminium calciumphosphates and phosphaticchalk.


2511 Natural barium sulphate(barytes); natural barium car-bonate (witherite), whether ornot calcined, other than bar-ium oxide of heading 2816.


2512 Siliceous fossil meals (for ex-ample, kieselguhr, tripoliteand diatomite) and similarsiliceous earths, whether ornot calcined, of an apparentspecific gravity of 1 or less.


2513 Pumice stone; emery; nat-ural corundum, natural garnetand other natural abrasives,whether or not heat-treated.


2514 Slate, whether or not roughlytrimmed or merely cut, bysawing or otherwise, intoblocks or slabs of a rectangu-lar (including square) shape.


210



2515 Marble, travertine, ecaus-sine and other calcareousmonumental or buildingstone of an apparent spe-cific gravity of 2.5 or more,and alabaster, whether or notroughly trimmed or merelycut, by sawing or otherwise,into blocks or slabs of a rect-angular (including square)shape.


2516 Granite, porphyry, basalt,sandstone and other mon-umental or building stone,whether or not roughlytrimmed or merely cut, bysawing or otherwise, intoblocks or slabs of a rectangu-lar (including square) shape.


2517 Pebbles, gravel, broken orcrushed stone, of a kind com-monly used for concrete ag-gregates, for road metallingor for railway or other bal-last, shingle and flint, whetheror not heat-treated; macadamof slag, dross or similar in-dustrial waste, whether ornot incorporating the mater-ials cited in the first part ofthe heading; tarred macadam;granules, chippings and pow-der, of stones of heading25.15 or 25.16, whether or notheat-treated.


2518 Dolomite, whether or not cal-cined or sintered, includingdolomite roughly trimmedor merely cut, by sawing orotherwise, into blocks or slabsof a rectangular (includingsquare) shape; dolomite ram-ming mix.

251810 - Dolomite, not calcined orsintered


251820 - Calcined or sintereddolomite


211



251830 - Dolomite ramming mix Change to subheading 251830from any other subheading

2519 Natural magnesium carbonate(magnesite); fused magnesia;dead-burned (sintered) mag-nesia, whether or not contain-ing small quantities of otheroxides added before sinter-ing; other magnesium oxide,whether or not pure.

251910 - Natural magnesium carbon-ate



2520 Gypsum; anhydrite; plas-ters (consisting of calcinedgypsum or calcium sulphate)whether or not coloured, withor without small quantities ofaccelerators or retarders.

252010 - Gypsum; anhydrite Change to subheading 252010from any other chapter

252020 - Plasters Change to subheading 252020from any other subheading

2521 Limestone flux; limestone andother calcareous stone, of akind used for the manufactureof lime or cement.


2522 Quicklime, slaked lime andhydraulic lime, other than cal-cium oxide and hydroxide ofheading 2825.


2523 Portland cement, aluminouscement, slag cement, super-sulphate cement and similarhydraulic cements, whether ornot coloured or in the form ofclinkers.

252310 - Cement clinkers Change to subheading 252310from any other heading

- Portland cement:252321 - - White cement, whether or

not artificially colouredChange to subheading 252321from any other subheading ex-cept from subheading 252329through 252390

212



252329 - - Other Change to subheading 252329from any other subhead-ing, except from subheading252321 through 252390

252330 - Aluminous cement Change to subheading 252330from any other heading

252390 - Other hydraulic cements Change to subheading 252390from any other heading

2524 Asbestos. Change to heading 2524 fromany other chapter

2525 Mica, including splittings;mica waste.

252510 - Crude mica and mica riftedinto sheets or splittings


252520 - Mica powder Change to subheading 252520from any other chapter

252530 - Mica waste The country of origin shall bethe country in which a good ofthis subheading is derived

2526 Natural steatite, whetheror not roughly trimmed ormerely cut, by sawing orotherwise, into blocks or slabsof a rectangular (includingsquare) shape; talc.

252610 - Not crushed, not powdered Change to subheading 252610from any other chapter

252620 - Crushed or powdered Change to subheading 252620from any other subheading

2528 Natural borates and concen-trates thereof (whether or notcalcined), but not includingborates separated from naturalbrine; natural boric acid con-taining not more than 85% ofH3B03 calculated on the dryweight.


2529 Feldspar; leucite; nephelineand nepheline syenite;fluorspar.


2530 Mineral substances not else-where specified or included.



Chapter 26 Ores, slag and ash

213



2601 Iron ores and concentrates, in-cluding roasted iron pyrites.


2602 Manganese ores and concen-trates, including ferruginousmanganese ores and concen-trates with a manganese con-tent of 20% or more, calcu-lated on the dry weight.


2603 Copper ores and concentrates. Change to heading 2603 fromany other heading

2604 Nickel ores and concentrates. Change to heading 2604 fromany other heading

2605 Cobalt ores and concentrates. Change to heading 2605 fromany other heading

2606 Aluminium ores and concen-trates.


2607 Lead ores and concentrates. Change to heading 2607 fromany other heading

2608 Zinc ores and concentrates. Change to heading 2608 fromany other heading

2609 Tin ores and concentrates. Change to heading 2609 fromany other heading

2610 Chromium ores and concen-trates.


2611 Tungsten ores and concen-trates.


2612 Uranium or thorium ores andconcentrates.


2613 Molybdenum ores and con-centrates.


2614 Titanium ores and concen-trates.


2615 Niobium, tantalum, vanadiumor zirconium ores and concen-trates.


2616 Precious metal ores and con-centrates.


2617 Other ores and concentrates. Change to heading 2617 fromany other heading

2618 Granulated slag (slag sand)from the manufacture of ironor steel.

The country of origin shall bethe country in which a good ofthis heading is derived

214



2619 Slag, dross (other than granu-lated slag), scalings and otherwaste from the manufacture ofiron or steel.


2620 Slag, ash and residues (otherthan from the manufactureof iron or steel) containingmetals, arsenic or their com-pounds.


2621 Other slag and ash, includingseaweed ash (kelp); ash andresidues from the incinerationof municipal waste.



Chapter 27 Mineral fuels, mineral oilsand products of their dis-tillation; bituminous sub-stances; mineral waxes

Chapter notes:For the purposes of headings2707 and 2710, a “chemicalreaction” is a process (includ-ing a biochemical process)which results in a moleculewith a new structure by break-ing intramolecular bonds andby forming new intramolecu-lar bonds; or by altering thespatial arrangement of atomsin a molecule. The followingare not considered to be chem-ical reactions for the purposesof this definition:(a) dissolving in water or

other solvents;(b) the elimination of sol-

vents including sol-vent water; or

(c) the addition or elimin-ation of water or crys-tallisation.

For the purposes of heading2710, the following processesconfer origin:(a) Atmospheric distilla-

tion - A separationprocess in which pet-

215


Tariff item Description of products Product specific rulesroleum oils are con-verted, in a distillationtower, into fractionsaccording to boilingpoint and the vapourthen condensed intodifferent liquefiedfractions. Lique-fied petroleum gas,naphtha, gasoline,kerosene, diesel/heat-ing oil, light gas oils,and lubricating oil areproduced from petrol-eum distillation.

(b) Vacuum distillation- Distillation at apressure below at-mospheric but not solow that it would beclassed as molecu-lar distillation. Vac-uum distillation isuseful for distill-ing high-boiling andheat-sensitive mater-ials such as heavy dis-tillates in petroleumoils to produce lightto heavy vacuum gasoils and residuum. Insome refineries, gasoils may be furtherprocessed into lubri-cating oils. Vacuumdistillation must occurat 550º centigrademinimum temperatureand the process mustdistil at least 70% byvolume.

2701 Coal; briquettes, ovoids andsimilar solid fuels manufac-tured from coal.- Whether or not pulverisedbut not agglomorated:

216



270111 - - Anthracite A good of this heading mustbe wholly obtained within theterritory of the party

270112 - - Bituminous coal A good of this heading mustbe wholly obtained within theterritory of the party

270119 - - Other coal A good of this heading mustbe wholly obtained within theterritory of the party

270120 - Briquettes, ovoids and sim-ilar solid fuels manufacturedfrom coal


2702 Lignite, whether or not ag-glomerated, excluding jet.


2703 Peat (including peat litter),whether or not agglomerated.


2704 Coke and semi-coke of coal,of lignite or of peat, whetheror not agglomerated; retortcarbon.


2705 Coal gas, water gas, producergas and similar gases, otherthan petroleum gases andother gaseous hydrocarbons.


2706 Tar distilled from coal, fromlignite or from peat, and othermineral tars, whether or notdehydrated or partially dis-tilled, including reconstitutedtars.


2707 Oils and other products of thedistillation of high tempera-ture coal tar; similar productsin which the weight of thearomatic constituents exceedsthat of the non-aromatic con-stituents.


2708 Pitch and pitch coke, obtainedfrom coal tar or from othermineral tars.


2709 Petroleum oils and oils ob-tained from bituminous min-erals, crude.


217



2710 Petroleum oils and oils ob-tained from bituminous min-erals, other than crude; prep-arations not elsewhere speci-fied or included, containingby weight 70% or more of pet-roleum oils or of oils obtainedfrom bituminous minerals,these oils being the basic con-stituents of the preparations;waste oils.

Change to heading 2710 fromany other heading; or a changeto any good of heading 2710from any other good of head-ing 2710, provided that thegood resulting from suchchange is the product of achemical reaction, atmos-pheric distillation or vacuumdistillation.

2711 Petroleum gases and othergaseous hydrocarbons.


2712 Petroleum jelly; paraffin wax,microcrystalline petroleumwax, slack wax, ozokerite, lig-nite wax, peat wax, other min-eral waxes, and similar prod-ucts obtained by synthesis orby other processes, whether ornot coloured.


2713 Petroleum coke, petroleum bi-tumen and other residues ofpetroleum oils or of oils ob-tained from bituminous min-erals.


2714 Bitumen and asphalt, natural;bituminous or oil shale andtar sands; asphaltites and as-phaltic rocks.


2715 Bituminous mixtures based onnatural asphalt, on natural bi-tumen, on petroleum bitumen,on mineral tar or on mineraltar pitch (for example, bitumi-nous mastics, cut-backs).


2716 Electrical energy. A good of this heading mustbe wholly obtained within theterritory of the party


Chapter 28 Products of the chemical orallied industries

218



Chapter notes:1. Chemical Reaction OriginRuleAny good of Chapters 28through 38, except a goodof heading 3823, that is theproduct of a chemical reac-tion shall be considered tobe an originating good if thechemical reaction occurredin the territory of the par-ties. Unless specified in theline-by-line rules, the “chem-ical reaction” rule may beapplied to any good classifiedin the above chapters. Note:For the purposes of this sec-tion, a “chemical reaction” is aprocess (including a biochem-ical process) which results in amolecule with a new structureby breaking intramolecularbonds and by forming newintramolecular bonds, or byaltering the spatial arrange-ment of the molecule. Thefollowing are not consideredto be chemical reactions forthe purposes of determiningwhether a product is an ori-ginating good:(a) dissolving in water or



(c) the addition or elimin-ation of water of crys-tallization.

219



2. Purification Origin RuleFor the purposes of Chapters28 through 35 and Chapter 38,purification is considered tobe origin conferring providedthat one of the following cri-teria is satisfied:(a) purification of a good

resulting in the elim-ination of 80% of thecontent of existing im-purities; or

(b) the reduction or elim-ination of impuritiesresulting in a goodsuitable for 1 or moreof the following appli-cations:(i) pharmaceut-

ical, medici-nal, cosmetic,veterinary, orfood gradesubstances;

(ii) chemicalproducts andreagents foranalytical, di-agnostic or la-boratory uses;

(iii) elements andcomponentsfor use in mi-cro-elements;

(iv) specialisedoptical uses;

(v) non toxic usesfor health andsafety;

(vi) biotechnicaluse;

(vii) carriers usedin a separationprocess; or

(viii) nuclear gradeuses.

220



3. Mixtures and Blends OriginRuleFor the purposes of Chap-ters 30 and 31, heading 3302,subheading 3502.20, head-ings 3506 through 3507 andheading 3707, the deliberateand proportionally controlledmixing or blending (includ-ing dispersing) of materialsto conform to predeterminedspecifications which resultsin the production of a goodhaving physical or chemicalcharacteristics which are rele-vant to the purposes or usesof the good and are differentfrom the input materials isconsidered to be origin con-ferring.4. Change in Particle Size Ori-gin RuleFor the purposes of Chapters30 and 31:(a) the deliberate and

controlled reductionin particle size of agood, other than bymerely crushing (orpressing) resulting ina good having a de-fined particle size, de-fined particle size dis-tribution or definedsurface area, whichare relevant to the pur-poses of the result-ing good and havedifferent physical orchemical characteris-tics from the input ma-terials is considered tobe origin conferring;or

(b) the deliberate andcontrolled modifica-tion in particle size ofa good, other than bymerely pressing, re-

221


Tariff item Description of products Product specific rulessulting in a good hav-ing a defined particlesize, defined particlesize distribution ordefined surface area,which are relevant tothe purposes of the re-sulting good and havedifferent physical orchemical characteris-tics from the input ma-terials is considered tobe origin conferring.

5. Standards Materials OriginRuleFor the purposes of Chapters28 through 32, Chapter 35and Chapter 38, the produc-tion of standards materials isconsidered to be origin con-ferring. For the purposes ofthis rule “standards materials”(including standard solutions)are preparations suitable foranalytical, calibrating or ref-erencing uses having precisedegrees of purity or propor-tions which are certified bythe manufacturer.6. Isomer Separation OriginRuleFor the purposes of Chapters28 through 32 and Chapter 35,the isolation or separation ofisomers from mixtures of iso-mers is to be considered originconferring.

222



7. Separation prohibitionA non-originating mater-ial/component will not bedeemed to have satisfied allapplicable requirements ofthese rules by reason of achange from one classifica-tion to another merely as theresult of the separation of 1 ormore individual materials orcomponents from a man-mademixture unless the isolatedmaterial/component, itself,also underwent a chemical re-action.

2801 Fluorine, chlorine, bromineand iodine.

280110 - Chlorine Change to subheading 280110from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

280120 - Iodine Change to subheading 280120from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

280130 - Fluorine; bromine Change to subheading 280130from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

2802 Sulphur, sublimed or precipi-tated; colloidal sulphur.


2803 Carbon (carbon blacks andother forms of carbon not else-where specified or included).


2804 Hydrogen, rare gases andother non-metals.


223



2805 Alkali or alkaline-earth met-als; rare-earth metals, scan-dium and yttrium, whether ornot intermixed or interalloyed;mercury.


2806 Hydrogen chloride (hy-drochloric acid); chlorosul-phuric acid.

280610 - Hydrogen chloride (hy-drochloric acid)

Change to subheading 280610from any other subheading.The Purification Origin Ruledoes not confer origin togoods of this subheading

280620 - Chlorosulphuric acid Change to subheading 280620from any other subheading.The Purification Origin Ruledoes not confer origin togoods of this subheading

2807 Sulphuric acid; oleum. Change to heading 2807 fromany other heading. The Pu-rification Origin Rule does notconfer origin to goods of thisheading

2808 Nitric acid; sulphonitric acids. Change to heading 2808 fromany other heading. The Pu-rification Origin Rule does notconfer origin to goods of thisheading

2809 Diphosphorous pentaoxide;phosphoric acid; polyphos-phoric acids, whether or notchemically defined.

280910 - Diphosphorus pentaoxide Change to subheading 280910from any other subheading

280920 - Phosphoric acid andpolyphosphoric acids


2810 Oxides of boron; boric acids. Change to heading 2810 fromany other heading

2811 Other inorganic acids andother inorganic oxygen com-pounds of non-metals.

281111 - Other inorganic acid, hy-drogen fluoride (hydrofluoricacid)


224



281119 - Other inorganic acid, otherthan hydrogen fluoride (hy-drofluoric acid)


281121 - Carbon dioxide Change to subheading 281121from any other subheading

281122 - Silicon dioxide Change to subheading 281122from any other heading

281129 - Other inorganic oxygencompounds of non-metals

Change to subheading 281129from any other heading

2812 Halides and halide oxides ofnon-metals.


2813 Sulphides of non-metals;commercial phosphorustrisulphide.


2814 Ammonia, anhydrous or inaqueous solution.

Change to heading 2814 fromany other heading. The Chem-ical Chapter notes do not con-fer origin to goods of thisheading

2815 Sodium hydroxide (causticsoda); potassium hydroxide(caustic potash); peroxides ofsodium or potassium.

281511 - Sodium hydroxide (causticsoda), in solid form


281512 - Sodium hydroxide (caus-tic soda), in aqueous solution(soda lye or liquid soda)


281520 - Potassium hydroxide (caus-tic potash)


281530 - Peroxides of sodium orpotassium


2816 Hydroxide and peroxide ofmagnesium; oxides, hydrox-ides and peroxides, of stron-tium or barium.


2817 Zinc oxide; zinc peroxide. Change to heading 2817 fromany other heading. The Chem-ical Chapter notes do not con-fer origin to goods of thisheading

225



2818 Artificial corundum, whetheror not chemically defined; alu-minium oxide; aluminium hy-droxide.


2819 Chromium oxides and hy-droxides.

281910 - Chromium trioxide Change to subheading 281910from any other subheading


2820 Maganese oxides.282010 - Manganese dioxide Change to subheading 282010

from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

282090 - Other Change to subheading 282090from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

2821 Iron oxides and hydroxides;earth colours containing 70%or more by weight of com-bined iron evaluated as Fe2O3.

282110 - Iron oxides and hydroxides Change to subheading 282110from any other subheading

282120 - Earth colours Change to subheading 282120from any other subheading

2822 Cobalt oxides and hydroxides;commercial cobalt oxides.


2823 Titanium oxides. Change to heading 2823 fromany other heading

2824 Lead oxides; red lead and or-ange lead.

282410 - Lead monoxide (litharge,massicot)



226



2825 Hydrazine and hydroxylamineand their inorganic salts; otherinorganic bases; other metaloxides, hydroxides and perox-ides.

Change to heading 2825 fromany other heading. The Chem-ical Chapter notes do not con-fer origin to goods of thisheading.

2826 Fluorides; fluorosilicates, flu-oroaluminates and other com-plex fluorine salts.- Flourides:

282612 - - Of aluminium Change to subheading 282612from any other subheading

282619 - - Other Change to subheading 282619from any other subheading

282630 - Sodium hexafluoroaluminate(synthetic cryolite)


282690 - Other Change to subheading 282690from any other heading

2827 Chlorides, chloride oxidesand chloride hydroxides; bro-mides and bromide oxides;iodides and iodide oxides.

282710 - Ammonium chloride Change to subheading 282710from any other subheading

282720 - Calcium chloride Change to subheading 282720from any other subheading

- Other chlorides:282731 - - Of magnesium Change to subheading 282731

from any other subheading282732 - - Of aluminium Change to subheading 282732

from any other subheading282735 - - Of nickel Change to subheading 282735

from any other subheading282739 - - Other Change to subheading 282739

from any other subheading- Chloride oxides and chloridehydroxides:

282741 - - Of copper Change to subheading 282741from any other subheading


- Bromides and bromideoxides:

227



282751 - - Bromides of sodium or ofpotassium



282760 - Iodides and iodide oxides Change to subheading 282760from any other subheading

2828 Hypochlorites; commercialcalcium hypochlorite; chlo-rites; hypobromites.

282810 - Commercial calciumhypochlorite and other cal-cium hypochlorites



2829 Chlorates and perchlorates;bromates and perbromates;iodates and periodates.- Chlorates:

282911 - - Of sodium Change to subheading 282911from any other subheading



2830 Sulphides; polysulphides,whether or not chemically de-fined.

283010 - Sodium sulphides Change to subheading 283010from any other subheading


2831 Dithionites and sulphoxylates.283110 - Of sodium Change to subheading 283110

from any other subheading283190 - Other Change to subheading 283190

from any other subheading2832 Sulphites; thiosulphates.

283210 - Sodium sulphites Change to subheading 283210from any other subheading

283220 - Other sulphites Change to subheading 283220from any other subheading

228



283230 - Thiosulphates Change to subheading 283230from any other subheading

2833 Sulphates; alums; peroxosul-phates (persulphates).- Sodium sulphates:

283311 - - Disodium sulphate Change to subheading 283311from any other subheading


- Other sulphates:283321 - - Of magnesium Change to subheading 283321

from any other subheading283322 - - Of aluminium Change to subheading 283322

from any other subheading283324 - - Of nickel Change to subheading 283324

from any other subheading283325 - - Of copper Change to subheading 283325

from any other subheading283327 - - Of barium Change to subheading 283327


from any other subheading283330 - Alums Change to subheading 283330

from any other subheading283340 - Peroxosulphates (persul-

phates)Change to subheading 283340from any other subheading

2834 Nitrites; nitrates.283410 - Nitrites Change to subheading 283410

from any other subheading- Nitrates:

283421 - - Of potassium Change to subheading 283421from any other subheading

283429 - - Other than potassium Change to subheading 283429from any other heading

2835 Phosphinates (hypophos-phites), phosphonates (phos-phites) and phosphates;polyphosphates, whether ornot chemically defined.

283510 - Phosphinates (hypophos-phites) and phosphonates(phosphites)


229



- Phospates:283522 - - Of mono- or disodium Change to subheading 283522

from any other subheading283524 - - Of potassium Change to subheading 283524

from any other subheading283525 - - Calcium hy-

drogenorthophosphate (“di-calcium phosphate”)


283526 - - Other phosphates of cal-cium



- Polyphosphates:283531 - - Sodium triphosphate

(sodium tripolyphosphate)Change to subheading 283531from any other subheading


2836 Carbonates; peroxocarbonates(percarbonates); commercialammonium carbonate con-taining ammonium carbamate.

283620 - Disodium carbonate Change to subheading 283620from any other subheading

283630 - Sodium hydrogencarbonate(sodium bicarbonate)


283640 - Potassium carbonates Change to subheading 283640from any other subheading

283650 - Calcium carbonate Change to subheading 283650from any other subheading

283660 - Barium carbonate Change to subheading 283660from any other subheading

283691 - Lithium carbonates Change to subheading 283691from any other subheading

283692 - Trontium carbonate Change to subheading 283692from any other subheading


2837 Cyanides, cyanide oxides andcomplex cyanides.- Cyanides and cyanideoxides:

283711 - - Of sodium Change to subheading 283711from any other subheading

230




283720 - Complex cyanides Change to subheading 283720from any other subheading

2839 Silicates; commercial alkalimetal silicates.

283911 - Of sodium: sodium metasil-icates


283919 - Sodium: other than sodiummetasilicates



2840 Borates; peroxoborates(perborates).- Disodium tetraborate (re-fined borax):

284011 - - Anhydrous Change to subheading 284011from any other subheading ex-cept from subheading 284019

284019 - - Other Change to subheading 284019from any other subheading ex-cept from subheading 284011

284020 - Other borates Change to subheading 284020from any other subheading

284030 - Peroxoborates (perborates) Change to subheading 284030from any other subheading

2841 Salts of oxometallic or perox-ometallic acids.

284130 - Sodium dichromate Change to subheading 284130from any other subheading

284150 - Other chromates and dichro-mates; peroxochromates


284161 - Manganites, manganates andpermanganates: potassiumpermanganate


284169 - Manganites, manganates andpermanganates: other thanpotassium permanganate


284170 - Molybdates Change to subheading 284170from any other subheading

284180 - Tungstates (wolframates) Change to subheading 284180from any other subheading

231




2842 Other salts of inorganic acidsor peroxoacids (including alu-minosilicates whether or notchemically defined), otherthan azides.

284210 - Double or complex silicates,including aluminosilicateswhether or not chemically de-fined



2843 Colloidal precious metals; in-organic or organic compoundsof precious metals, whether ornot chemically defined; amal-gams of precious metals.

284310 - Colloidal precious metals Change to subheading 284310from any other subheading ex-cept from heading 7106, 7108,7110 or 7112. The StandardsMaterials Origin Rule doesnot confer origin to goods ofthis subheading

- Silver compounds:284321 - - Silver nitrate Change to subheading 284321

from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

284329 - - Other Change to subheading 284329from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

284330 - Gold compounds Change to subheading 284330from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

232



284390 - Other compounds, amal-gams

Change to subheading 284390from any other subheading.The Standards Materials Ori-gin Rule does not confer ori-gin to goods of this subhead-ing

2844 Radioactive chemical elem-ents and radioactive isotopes(including the fissile or fertilechemical elements and iso-topes) and their compounds;mixtures and residues con-taining these products.

284410 - Natural uranium and its com-pounds; alloys, dispersions(including cermets), ceramicproducts and mixtures con-taining natural uranium ornatural uranium compounds


284420 - Uranium enriched in U 235and its compounds; plutoniumand its compounds; alloys,dispersions (including cer-mets), ceramic products andmixtures containing uraniumenriched in U 235, plutoniumor compounds of these prod-ucts


284430 - Uranium depleted in U 235and its compounds; thoriumand its compounds; alloys,dispersions (including cer-mets), ceramic products andmixtures containing uraniumdepleted in U 235, thorium orcompounds of these products


284440 - Radioactive elements andisotopes and compounds otherthan those of subheading2844.10, 2844.20 or 2844.30;alloys, dispersions (includingcermets), ceramic productsand mixtures containing theseelements, isotopes or com-pounds; radioactive residues


233



284450 - Spent (irradiated) fuel elem-ents (cartridges) of nuclear re-actors


2845 Isotopes other than those ofheading 2844; compounds,inorganic or organic, of suchisotopes, whether or notchemically defined.


2846 Compounds, inorganic or or-ganic, of rare-earth metals, ofyttrium or of scandium or ofmixtures of these metals.

Change to heading 2846 fromany other heading except fromsubheading 253090

2847 Hydrogen peroxide, whetheror not solidified with urea.


2848 Phosphides, whether or notchemically defined, excludingferrophosphorus.


2849 Carbides, whether or notchemically defined.

284910 - Of calcium Change to subheading 284910from any other subheading

284920 - Of silicon Change to subheading 284920from any other subheading


2850 Hydrides, nitrides, azides, sili-cides and borides, whether ornot chemically defined, otherthan compounds which arealso carbides of heading 2849.


2852 Compounds, inorganic or or-ganic, of mercury, excludingamalgams.


2853 Other inorganic compounds(including distilled or conduc-tivity water and water of simi-lar purity); liquid air (whetheror not rare gases have beenremoved); compressed air;amalgams, other than amal-gams of precious metals.



Chapter 29 Organic chemicals

234



2901 Acyclic hydrocarbons. Change to heading 2901 fromany other heading

2902 Cyclic hydrocarbons. Change to heading 2902 fromany other heading. The Pu-rification Origin Rule does notconfer origin to goods of thisheading

2903 Halogenated derivatives ofhydrocarbons.

Change to heading 2903 fromany other heading. The Stand-ards Materials Origin Ruledoes not confer origin togoods of this heading

2904 Sulphonated, nitrated or ni-trosated derivatives of hydro-carbons, whether or not halo-genated.


2905 Acyclic alcohols and theirhalogenated, sulphonated, ni-trated or nitrosated deriva-tives.


2906 Cyclic alcohols and their halo-genated, sulphonated, nitratedor nitrosated derivatives.


2907 Phenols; phenol-alcohols. Change to heading 2907 fromany other heading. The Stand-ards Materials Origin Ruledoes not confer origin togoods of this heading

2908 Halogenated, sulphonated, ni-trated or nitrosated derivativesof phenols or phenol-alcohols.


2909 Ethers, ether-alcohols, ether-phenols, ether-alcohol-phe-nols, alcohol peroxides, etherperoxides, ketone peroxides(whether or not chemically de-fined), and their halogenated,sulphonated, nitrated or ni-trosated derivatives.

Change to heading 2909 fromany other heading. The Stand-ards Materials Origin Ruledoes not confer origin togoods of this heading

235



2910 Epoxides, epoxyalco-hols, epoxyphenols andepoxyethers, with a three-membered ring, and theirhalogenated, sulphonated, ni-trated or nitrosated deriva-tives.


2911 Acetals and hemiacetals,whether or not with other oxy-gen function and their halo-genated, sulphonated, nitratedor nitrosated derivatives.


2912 Aldehydes, whether or notwith other oxygen function;cyclic polymers of aldehydes;paraformaldehyde.


2913 Halogenated, sulphonated, ni-trated or nitrosated derivativesof products of heading 29.12.


2914 Ketones and quinones,whether or not with other oxy-gen function, and their halo-genated, sulphonated, nitratedor nitrosated derivatives.


2915 Saturated acyclic monocar-boxylic acids and their an-hydrides, halides, peroxidesand peroxyacids; their halo-genated, sulphonated, nitratedor nitrosated derivatives.


2916 Unsaturated acyclic monocar-boxylic acids, cyclic mono-carboxylic acids, their an-hydrides, halides, peroxidesand peroxyacids; their halo-genated, sulphonated, nitratedor nitrosated derivatives.


2917 Polycarboxylic acids, their an-hydrides, halides, peroxidesand peroxyacids; their halo-genated, sulphonated, nitratedor nitrosated derivatives.

Change to heading 2917 fromany other heading. The Chem-ical Chapter notes do not con-fer origin to goods of subhead-ing 291736

236



2918 Carboxylic acids with addi-tional oxygen function andtheir anhydrides, halides, per-oxides and peroxyacids; theirhalogenated, sulphonated, ni-trated or nitrosated deriva-tives.


2919 Phosphoric esters and theirsalts, including lactophos-phates; their halogenated,sulphonated, nitrated or ni-trosated derivatives.


2920 Esters of other inorganic acidsof non-metals (excluding es-ters of hydrogen halides) andtheir salts; their halogenated,sulphonated, nitrated or ni-trosated derivatives.


2921 Amine-function compounds. Change to heading 2921 fromany other heading

2922 Oxygen-function amino-com-pounds.


2923 Quaternary ammonium saltsand hydroxides; lecithins andother phosphoaminolipids,whether or not chemically de-fined.


2924 Carboxyamide-function com-pounds; amide-function com-pounds of carbonic acid.


2925 Carboxyimide-function com-pounds (including saccharinand its salts) and imine-func-tion compounds.


2926 Nitrile-function compounds. Change to heading 2926 fromany other heading

2927 Diazo-, azo- or azoxy-com-pounds.


2928 Organic derivatives of hy-drazine or of hydroxylamine.


2929 Compounds with other nitro-gen function.


2930 Organo-sulphur compounds. Change to heading 2930 fromany other heading

237



2931 Other organo-inorganic com-pounds.


2932 Heterocyclic compounds withoxygen hetero-atom(s) only.


2933 Heterocyclic compounds withnitrogen hetero-atom(s) only.


2934 Nucleic acids and their salts;whether or not chemically de-fined; other heterocyclic com-pounds.


2935 Sulphonamides. Change to heading 2935 fromany other heading

2936 Provitamins and vitamins,natural or reproduced by syn-thesis (including natural con-centrates), derivatives thereofused primarily as vitamins,and intermixtures of the fore-going, whether or not in anysolvent.


2937 Hormones, prostaglandins,thromboxanes andleukotrienes, natural orreproduced by synthesis;derivatives and structuralanalogues thereof, includingchain modified polypeptides,used primarily as hormones.


2938 Glycosides, natural or repro-duced by synthesis, and theirsalts, ethers, esters and otherderivatives.


2939 Vegetable alkaloids, natural orreproduced by synthesis, andtheir salts, ethers, esters andother derivatives.


2940 Sugars, chemically pure, otherthan sucrose, lactose, mal-tose, glucose and fructose;sugar ethers, sugar acetals andsugar esters, and their salts,other than products of heading2937, 2938 or 2939.


238



2941 Antibiotics. Change to heading 2941 fromany other heading

2942 Other organic compounds. Change to heading 2942 fromany other heading


Chapter 30 Pharmaceutical products

3001 Glands and other organsfor organo-therapeutic uses,dried, whether or not pow-dered; extracts of glands orother organs or of their secre-tions for organo-therapeuticuses; heparin and its salts;other human or animal sub-stances prepared for thera-peutic or prophylactic uses,not elsewhere specified or in-cluded.


3002 Human blood; animal bloodprepared for therapeutic, pro-phylactic or diagnostic uses;antisera and other blood frac-tions and modified immuno-logical products, whether ornot obtained by means ofbiotechnological processes;vaccines, toxins, cultures ofmicro-organisms (excludingyeasts) and similar products.

300210 - Antisera and other bloodfractions and modifiedimmunological products,whether or not obtained bymeans of biotechnologicalprocesses


300220 - Vaccines for humanmedicine


300230 - Vaccines for veterinarymedicine



239



3003 Medicaments (excludinggoods of heading 3002, 3005or 3006) consisting of 2 ormore constituents which havebeen mixed together for ther-apeutic or prophylactic uses,not put up in measured dosesor in forms or packings forretail sale.

300310 - Containing penicillins orderivatives thereof, with apenicillanic acid structure, orstreptomycins or their deriva-tives


300320 - Containing other antibiotics Change to subheading 300320from any other subheading

- Containing hormones orother products of heading2937 but not containing an-tibiotics:

300331 - - Containing insulin Change to subheading 300331from any other subheading


300340 - Containing alkaloids orderivatives thereof but notcontaining hormones or otherproducts of heading 2937 orantibiotics



3004 Medicaments (excludinggoods of headings 30.02,30.05 or 30.06) consisting ofmixed or unmixed productsfor therapeutic or prophylac-tic uses, put up in measureddoses (including those in theform of transdermal adminis-tration systems) or in forms orpackings for retail sale.

300410 - Containing penicillins orderivatives thereof, with apenicillanic acid structure, orstreptomycins or their deriva-tives


240



300420 - Containing other antibiotics Change to subheading 300420from any other subheading

- Containing hormones orother products of heading2937 but not containing an-tibiotics:

300431 - - Containing insulin Change to subheading 300431from any other subheading

300432 - - Containing corticosteroidhormones, their derivatives orstructural analogues



300440 - Containing alkaloids orderivatives thereof but notcontaining hormones, otherproducts of heading 2937 orantibiotics


300450 - Other medicaments contain-ing vitamins or other productsof heading 2936



3005 Wadding, gauze, bandagesand similar articles (for ex-ample, dressings, adhesiveplasters, poultices), impreg-nated or coated with pharma-ceutical substances or put upin forms or packings for re-tail sale for medical, surgical,dental or veterinary purposes.


3006 Pharmaceutical goods speci-fied in Note 4 to this chapter.

300610 - Sterile surgical catgut, simi-lar sterile suture materials (in-cluding sterile absorbable sur-gical or dental yarns) and ster-ile tissue adhesives for sur-gical wound closure; sterilelaminaria and sterile laminariatents; sterile absorbable sur-gical or dental haemostatics;sterile surgical or dental adhe-sion barriers, whether or notabsorbable:


241



300620 - Blood-grouping reagents Change to subheading 300620from any other heading

300630 - Opacifying preparations forX-ray examinations; diagnos-tic reagents designed to be ad-ministered to the patient


300640 - Dental cements and otherdental fillings; bone recon-struction cements


300650 - First-aid boxes and kits Change to subheading 300650from any other heading

300660 - Chemical contraceptivepreparations based on hor-mones, on other products ofheading 2937 or on spermi-cides


300670 - Gel preparations designed tobe used in human or veterin-ary medicine as a lubricant forparts of the body for surgicaloperations or physical exam-inations or as a coupling agentbetween the body and medicalinstruments


- Other:300691 - - Appliances identifiable for

ostomy useChange to subheading 300691from any other heading

300692 - - Waste pharmaceuticals The country of origin shall bethe country in which a good ofthis subheading is derived


Chapter 31 Fertilisers

3101 Animal or vegetable fertilis-ers, whether or not mixed to-gether or chemically treated;fertilisers produced by themixing or chemical treatmentof animal or vegetable prod-ucts.

Change to heading 3101 fromany other heading exceptfrom subheading 230120 orfrom powders and meals ofsubheading 050690, heading0508, or subheading 051191or 051199

3102 Mineral or chemical fertilis-ers, nitrogenous.


242



3103 Mineral or chemical fertilis-ers, phosphatic.


3104 Mineral or chemical fertilis-ers, potassic.

310420 - Potassium chloride Change to subheading 310420from any other heading. TheParticle Size Origin Rule doesnot confer origin to goods ofthis subheading.

310430 - Potassium sulphate Change to subheading 310430from any other heading. TheParticle Size Origin Rule doesnot confer origin to goods ofthis subheading.


3105 Mineral or chemical fertilis-ers containing 2 or 3 of thefertilising elements nitrogen,phosphorus and potassium;other fertilisers; goods of thischapter in tablets or similarforms or in packages of a grossweight not exceeding 10 kg.



Chapter 32 Tanning or dyeing extracts;tannins and their deriva-tives; dyes, pigments andother colouring matter;paints and varnishes; puttyand other mastics; inks

3201 Tanning extracts of vegetableorigin; tannins and their salts,ethers, esters and other deriva-tives.


3202 Synthetic organic tanning sub-stances; inorganic tanningsubstances; tanning prepar-ations, whether or not con-taining natural tanning sub-stances; enzymatic prepar-ations for pre-tanning.

243



320210 - Synthetic organic tanningsubstances



3203 Colouring matter of vegetableor animal origin (includingdyeing extracts but excludinganimal black), whether or notchemically defined; prepar-ations as specified in Note 3 tothis chapter based on colour-ing matter of vegetable or ani-mal origin.


3204 Synthetic organic colouringmatter, whether or not chem-ically defined; preparationsas specified in Note 3 to thischapter based on syntheticorganic colouring matter; syn-thetic organic products ofa kind used as fluorescentbrightening agents or as lu-minophores, whether or notchemically defined.


3205 Colour lakes; preparations asspecified in Note 3 to thischapter based on colour lakes.


3206 Other colouring matter; prep-arations as specified in Note 3to this chapter, other thanthose of heading 3203, 3204or 3205; inorganic products ofa kind used as luminophores,whether or not chemically de-fined.- Pigments and preparationsbased on titanium dioxide:

320611 - - Containing 80% or moreby weight of titanium dioxidecalculated on the dry matter

A regional value content ofnot less than 50%. The Chem-ical Chapter notes do not con-fer origin to goods of this sub-heading

320619 - - Other Change to subheading 320619from any other subheading ex-cept from subheading 320611

244



320620 - Pigments and preparationsbased on chromium com-pounds


- Other colouring matter andother preparations:

320641 - - Ultramarine and prepar-ations based thereon


320642 - - Lithopone and other pig-ments and preparations basedon zinc sulphide



320650 - Inorganic products of a kindused as luminophores


3207 Prepared pigments, pre-pared opacifiers and preparedcolours, vitrifiable enamelsand glazes, engobes (slips),liquid lustres and similar prep-arations, of a kind used in theceramic, enamelling or glassindustry; glass frit and otherglass, in the form of powder,granules or flakes.


3208 Paints and varnishes (includ-ing enamels and lacquers)based on synthetic polymersor chemically modified nat-ural polymers, dispersed ordissolved in a non-aqueousmedium; solutions as definedin Note 4 to this chapter.


3209 Paints and varnishes (includ-ing enamels and lacquers)based on synthetic poly-mers or chemically modifiednatural polymers, dispersedor dissolved in an aqueousmedium.


3210 Other paints and varnishes (in-cluding enamels, lacquers anddistempers); prepared waterpigments of a kind used forfinishing leather.


3211 Prepared driers. Change to heading 3211 fromany other heading

245



3212 Pigments (including metallicpowders and flakes) dispersedin non-aqueous media, in li-quid or paste form, of a kindused in the manufacture ofpaints (including enamels);stamping foils; dyes and othercolouring matter put up informs or packings for retailsale.


3213 Artists’, students’ or sign-board painters’ colours,modifying tints, amusementcolours and the like, in tablets,tubes, jars, bottles, pans or insimilar forms or packings.


3214 Glaziers’ putty, grafting putty,resin cements, caulking com-pounds and other mastics;painters’ fillings; non-refrac-tory surfacing preparations forfacades, indoor walls, floors,ceilings or the like.

Change to heading 3214 fromany other heading except fromsubheading 382450

3215 Printing ink, writing ordrawing ink and other inks,whether or not concentratedor solid.



Chapter 33 Essential oils and resinoids;perfumery, cosmetic or toi-let preparations

3301 Essential oils (terpeneless ornot), including concretes andabsolutes; resinoids; extractedoleoresins; concentrates of es-sential oils in fats, in fixed oils,in waxes or the like, obtainedby enfleurage or maceration;terpenic by-products of the de-terpenation of essential oils;aqueous distillates and aque-ous solutions of essential oils- Essential oils of citrus fruit:

330112 - - Of orange A regional value content ofnot less than 50%

246



330113 - - Of lemon Change to subheading 330113from any other subheading


- Essential oils other thanthose of citrus fruit:

330124 - - Of peppermint (Menthapiperita)


330125 - - Of other mints A regional value content ofnot less than 30%


330130 - Resinoids Change to subheading 330130from any other heading


3302 Mixtures of odoriferous sub-stances and mixtures (includ-ing alcoholic solutions) witha basis of 1 or more of thesesubstances, of a kind usedas raw materials in industry;other preparations based onodoriferous substances, of akind used for the manufactureof beverages.

Change to heading 3302 fromany other heading, exceptfrom subheading 210690 orheading 2207, 2208, or 3301

3303 Perfumes and toilet waters. Change to heading 3303 fromany other heading

3304 Beauty or make-up prepar-ations and preparations for thecare of the skin (other thanmedicaments), including sun-screen or sun tan preparations;manicure or pedicure prepar-ations.


3305 Preparations for use on thehair.


3306 Preparations for oral or den-tal hygiene, including denturefixative pastes and powders;yarn used to clean between theteeth (dental floss), in indi-vidual retail packages.

330610 - Dentifrices Change to subheading 330610from any other heading

247



330620 - Yarn used to clean betweenthe teeth (dental floss)

Change to subheading 330620from any other subheading ex-cept from subheadings withinChapter 54


3307 Pre-shave, shaving or after-shave preparations, personaldeodorants, bath preparations,depilatories and other per-fumery, cosmetic or toi-let preparations, not else-where specified or included;prepared room deodorisers,whether or not perfumed orhaving disinfectant properties.



Chapter 34 Soap, organic surface-ac-tive agents, washing prep-arations, lubricating prep-arations, artificial waxes,prepared waxes, polishingor scouring preparations,candles and similar articles,modelling pastes, “dentalwaxes” and dental prepar-ations with a basis of plaster

3401 Soap; organic surface-activeproducts and preparations foruse as soap, in the form ofbars, cakes, moulded piecesor shapes, whether or notcontaining soap; organic sur-face-active products and prep-arations for washing the skin,in the form of liquid or creamand put up for retail sale,whether or not containingsoap; paper, wadding, feltand nonwovens, impregnated,coated or covered with soapor detergent.


248



3402 Organic surface-active agents(other than soap); surface-ac-tive preparations, washingpreparations (including aux-iliary washing preparations)and cleaning preparations,whether or not containingsoap, other than those of head-ing 3401.- Organic surface-activeagents, whether or not put upfor retail sale:

340211 - - Anionic Change to subheading 340211from any other heading. TheChemical Chapter notes donot confer origin to goods ofthis subheading

340212 - - Cationic Change to subheading 340212from any other heading. TheChemical Chapter notes donot confer origin to goods ofthis subheading

340213 - - Non-ionic A regional value content ofnot less than 40%. The Chem-ical Chapter notes do not con-fer origin to goods of this sub-heading

340219 - - Other Change to subheading 340219from any other heading. TheChemical Chapter notes donot confer origin to goods ofthis subheading

340220 - Preparations put up for retailsale

Change to subheading 340220from any other subhead-ing, except from subheading340290. The Chemical Chap-ter notes do not confer originto goods of this subheading

340290 - Other Change to subheading 340290from any other subheading.The Chemical Chapter notesdo not confer origin to goodsof this subheading

249



3403 Lubricating preparations (in-cluding cutting-oil prepar-ations, bolt or nut releasepreparations, anti-rust oranti-corrosion preparationsand mould release prepar-ations, based on lubricants)and preparations of a kindused for the oil or greasetreatment of textile mater-ials, leather, furskins or othermaterials, but excluding prep-arations containing, as basicconstituents, 70% or more byweight of petroleum oils or ofoils obtained from bituminousminerals.- Containing petroleum oils oroils obtained from bituminousminerals:

340311 - - Preparations for the treat-ment of textile materials,leather, furskins or other ma-terials

Change to subheading 340311from any other subheadingexcept from heading 2710 or2712

340319 - - Other Change to subheading 340319from any other subheadingexcept from heading 2710 or2712

- Other:340391 - - Preparations for the treat-

ment of textile materials,leather, furskins or other ma-terials



3404 Artificial waxes and preparedwaxes.

340420 - Of poly(oxyethylene)(polyethylene glycol)


340490 - Other Change to subheading 340490from any other subheading,except from heading 1521 orsubheading 271220 or 271290

250



3405 Polishes and creams, forfootwear, furniture, floors,coachwork, glass or metal,scouring pastes and pow-ders and similar preparations(whether or not in the formof paper, wadding, felt, non-wovens, cellular plasticsor cellular rubber, impreg-nated, coated or covered withsuch preparations), excludingwaxes of heading 34.04.


3406 Candles, tapers and the like. Change to heading 3406 fromany other heading

3407 Modelling pastes, includ-ing those put up for chil-dren’s amusement; prepar-ations known as “dental wax”or as “dental impression com-pounds”, put up in sets, inpackings for retail sale orin plates, horseshoe shapes,sticks or similar forms; otherpreparations for use in den-tistry, with a basis of plaster(of calcined gypsum or cal-cium sulphate).



Chapter 35 Albuminoidal substances;modified starches; glues; en-zymes

3501 Casein, caseinates and othercasein derivatives; caseinglues.


3502 Albumins (including concen-trates of 2 or more whey pro-teins, containing by weightmore than 80%whey proteins,calculated on the dry matter),albuminates and other albu-min derivatives.


251



3503 Gelatin (including gelatin inrectangular (including square)sheets, whether or not sur-face-worked or coloured) andgelatin derivatives; isinglass;other glues of animal ori-gin, excluding casein glues ofheading 35.01.


3504 Peptones and their deriva-tives; other protein substancesand their derivatives, not else-where specified or included;hide powder, whether or notchromed.


3505 Dextrins and other modi-fied starches (for example,pregelatinised or esterifiedstarches); glues based onstarches, or on dextrins orother modified starches.

350510 - Dextrins and other modifiedstarches


350520 - Glues Change to subheading 350520from any other subheading

3506 Prepared glues and other pre-pared adhesives, not else-where specified or included;products suitable for use asglues or adhesives, put upfor retail sale as glues or ad-hesives, not exceeding a netweight of 1 kg.


3507 Enzymes; prepared enzymesnot elsewhere specified or in-cluded.



Chapter 36 Explosives; pyrotechnicproducts; matches; py-rophoric alloys; certaincombustible preparations

3601 Propellent powders. Change to heading 3601 fromany other heading

3602 Prepared explosives, otherthan propellent powders.


252



3603 Safety fuses; detonating fuses;percussion or detonating caps;igniters; electric detonators.


3604 Fireworks, signalling flares,rain rockets, fog signals andother pyrotechnic articles.


3605 Matches, other than pyrotech-nic articles of heading 3604.


3606 Ferro-cerium and other py-rophoric alloys in all forms;articles of combustible mater-ials as specified in Note 2 tothis chapter.



Chapter 37 Photographic or cinemato-graphic goods

3701 Photographic plates and filmin the flat, sensitised, unex-posed, of any material otherthan paper, paperboard or tex-tiles; instant print film in theflat, sensitised, unexposed,whether or not in packs.

Change to heading 3701 fromany other heading, providedthat, where the good is coatedwith an emulsion or anothercoating solution, this emul-sion or other solution is manu-factured within the party andthe processes of drying, coat-ing, cutting and packaging,if required, also take placewithin the party.

3702 Photographic film in rolls,sensitised, unexposed, of anymaterial other than paper,paperboard or textiles; instantprint film in rolls, sensitised,unexposed.


253



3703 Photographic paper, paper-board and textiles, sensitised,unexposed.


3704 Photographic plates, film,paper, paperboard and tex-tiles, exposed but not devel-oped.


3705 Photographic plates and film,exposed and developed, otherthan cinematographic film.


3706 Cinematographic film, ex-posed and developed, whetheror not incorporating soundtrack or consisting only ofsound track.


3707 Chemical preparations forphotographic uses (other thanvarnishes, glues, adhesivesand similar preparations); un-mixed products for photo-graphic uses, put up in mea-sured portions or put up forretail sale in a form ready foruse.



Chapter 38 Miscellaneous chemicalproducts

3801 Artificial graphite; colloidal orsemi-colloidal graphite; prep-arations based on graphite orother carbon in the form ofpastes, blocks, plates or othersemi-manufactures.

380110 - Artificial graphite Change to subheading 380110from any other subheading

254



380120 - Colloidal or semi-colloidalgraphite

Change to subheading 380120from any other subheadingexcept from heading 2504 orsubheading 380110

380130 - Carbonaceous pastes forelectrodes and similar pastesfor furnace linings


380190 - Other Change to subheading 380190from any other subheading ex-cept from heading 2504

3802 Activated carbon; activatednatural mineral products; ani-mal black, including spentanimal black.


3803 Tall oil, whether or not re-fined.


3804 Residual lyes from the manu-facture of wood pulp, whetheror not concentrated, desug-ared or chemically treated,including lignin sulphonates,but excluding tall oil of head-ing 3803.


3805 Gum, wood or sulphate tur-pentine and other terpenic oilsproduced by the distillationor other treatment of conifer-ous woods; crude dipentene;sulphite turpentine and othercrude para-cymene; pine oilcontaining alpha-terpineol asthe main constituent.


3806 Rosin and resin acids, andderivatives thereof; rosinspirit and rosin oils; run gums.

380610 - Rosin and resin acids Change to subheading 380610from any other subheading

380620 - Salts of rosin, of resin acidsor of derivatives of rosin orresin acids, other than salts ofrosin adducts


380630 - Ester gums Change to subheading 380630from any other subheading


255



3807 Wood tar; wood tar oils;wood creosote; wood naph-tha; vegetable pitch; brewers’pitch and similar preparationsbased on rosin, resin acids oron vegetable pitch.


3808 Insecticides, rodenticides,fungicides, herbicides,anti-sprouting products andplant-growth regulators, dis-infectants and similar prod-ucts, put up in forms or pack-ings for retail sale or as prepar-ations or articles (for example,sulphur-treated bands, wicksand candles, and fly-papers).

380850 Goods specified in Subhead-ing Note 1 to this chapter


- Other:380891 - - Insecticides Change to subheading 380891

from any other subheading380892 - - Fungicides Change to subheading 380892

from any other subheading380893 - - Herbicides, anti-sprout-

ing products and plant-growthregulators


380894 - - Disinfectants Change to subheading 380894from any other subheading


3809 Finishing agents, dye carriersto accelerate the dyeing orfixing of dyestuffs and otherproducts and preparations (forexample, dressings and mor-dants), of a kind used in thetextile, paper, leather or likeindustries, not elsewhere spe-cified or included

380910 - With a basis of amylaceoussubstances


- Other:380991 - - Of a kind used in the textile

or like industriesChange to subheading 380991from any other subheading

256



380992 - - Of a kind used in the paperor like industries


380993 - - Of a kind used in the leatheror like industries


3810 Pickling preparations formetal surfaces; fluxes andother auxiliary preparationsfor soldering, brazing or weld-ing; soldering, brazing orwelding powders and pastesconsisting of metal and othermaterials; preparations of akind used as cores or coatingsfor welding electrodes or rods.


3811 Anti-knock preparations, ox-idation inhibitors, gum in-hibitors, viscosity improvers,anti-corrosive preparationsand other prepared additives,for mineral oils (includinggasoline) or for other liquidsused for the same purposes asmineral oils.


3812 Prepared rubber accelerators;compound plasticisers forrubber or plastics, not else-where specified or included;anti-oxidising preparationsand other compound stabilis-ers for rubber or plastics.


3813 Preparations and charges forfire-extinguishers; chargedfire-extinguishing grenades.


3814 Organic composite solventsand thinners, not elsewherespecified or included; pre-pared paint or varnish re-movers.


3815 Reaction initiators, reactionaccelerators and catalyticpreparations, not elsewherespecified or included.


3816 Refractory cements, mortars,concretes and similar compo-sitions, other than products ofheading 3801.


257



3817 Mixed alkylbenzenes andmixed alkylnaphthalenes,other than those of heading2707 or 2902.


3818 Chemical elements doped foruse in electronics, in the formof discs, wafers or similarforms; chemical compoundsdoped for use in electronics.


3819 Hydraulic brake fluids andother prepared liquids for hy-draulic transmission, not con-taining or containing less than70% by weight of petroleumoils or oils obtained from bi-tuminous minerals.

Change to heading 3819 fromany other heading except fromheading 2710

3820 Anti-freezing preparationsand prepared de-icing fluids.


3821 Prepared culture media for thedevelopment or maintenanceof micro-organisims (includ-ing viruses and the like) or ofplant, human or animal cells.


3822 Diagnostic or laboratoryreagents on a backing, pre-pared diagnostic or laboratoryreagents whether or not on abacking, other than those ofheading 3002 or 3006; certi-fied reference materials.


3823 Industrial monocarboxylicfatty acids; acid oils from re-fining; industrial fatty alco-hols.- Industrial monocarboxylicfatty acids; acid oils from re-fining:

382311 - - Stearic acid Change to subheading 382311from any other subheading ex-cept from heading 1520. TheChemical Chapter notes donot confer origin to goods ofthis subheading

258



382312 - - Oleic acid Change to subheading 382312from any other subheading ex-cept from heading 1520. TheChemical Chapter notes donot confer origin to goods ofthis subheading

382313 - - Tall oil fatty acids Change to subheading 382313from any other subheading ex-cept from heading 1520. TheChemical Chapter notes donot confer origin to goods ofthis subheading

382319 - - Other Change to subheading 382319from any other subheading.The Chemical Chapter notesdo not confer origin to goodsof this subheading

382370 - Industrial fatty alcohols Change to subheading 382370from any other subheading ex-cept from heading 1520. TheChemical Chapter notes donot confer origin to goods ofthis subheading

3824 Prepared binders for foundrymoulds or cores; chemicalproducts and preparations ofthe chemical or allied indus-tries (including those con-sisting of mixtures of naturalproducts), not elsewhere spe-cified or included.

382410 - Prepared binders for foundrymoulds or cores


382430 - Non-agglomerated metalcarbides mixed together orwith metallic binders


382440 - Prepared additives for ce-ments, mortars or concretes


382450 - Non-refractory mortars andconcretes


382460 - Sorbitol other than that ofsubheading 290544


- Mixtures containing halo-genated derivatives ofmethane, ethane or propane:

259



382471 - - Containing chlorofluo-rocarbons (CFCs), whetheror not containing hydrochlo-rofluorocarbons (HCFCs),perfluorocarbons (PFCs) orhydrofluorocarbons (HFCs)


382472 - - Containing bromochlorod-ifluoromethane, bromotrifluo-romethane or dibromotetraflu-oroethanes


382473 - - Containing hydrobromoflu-orocarbons (HBFCs)


382474 - - Containing hydrochloroflu-orocarbons (HCFCs), whetheror not containing perfluoro-carbons (PFCs) or hydroflu-orocarbons (HFCs), but notcontaining chlorofluorocar-bons (CFCs)


382475 - - Containing carbon tetra-chloride


382476 - - Containing 1,1,1-trichloroethane (methyl chlo-roform)


382477 - - Containing bromomethane(methyl bromide) or bro-mochloromethane


382478 - - Containing perfluorocar-bons (PFCs) or hydrofluoro-carbons (HFCs), but not con-taining chlorofluorocarbons(CFCs) or hydrochlorofluoro-carbons (HCFCs)



- Mixtures and preparationscontaining oxirane (ethy-lene oxide), polybrominatedbiphenyls (PBBs), polychlori-nated biphenyls (PCBs), poly-chlorinated terphenyls (PCTs)or tris(2,3-dibromopropyl)phosphate:

382481 - - Containing oxirane Change to subheading 382481from any other subheading

260



382482 - - Containing polychlorinatedbiphenyls (PCBs), polychlo-rinated terphenyls (PCTs) orpolybrominated biphenyls(PBBs)


382483 - - Containing tris(2,3-dibro-mopropyl) phosphate



3825 Residual products of thechemical or allied industries,not elsewhere specified orincluded; municipal waste;sewage sludge; other wastesspecified in Note 6 to thischapter.



Chapter 39 Plastics and articles thereof

Chapter note:1. Chemical Reaction OriginRuleAny good of Chapters 39through 40 that is the productof a chemical reaction shall beconsidered to be an originat-ing good if the chemical reac-tion occurred in New Zealandor China. Unless specifiedin the line-by-line rules, the“chemical reaction” rule maybe applied to any good classi-fied in the above chapters.Note: For purposes of this sec-tion, a “chemical reaction” is aprocess (including a biochem-ical process) which results in amolecule with a new structureby breaking intramolecularbonds and by forming newintramolecular bonds, or byaltering the spatial arrange-ment of atoms in a molecule.The following are not consid-ered to be chemical reactionsfor the purposes of determin-

261


Tariff item Description of products Product specific rulesing whether a product is anoriginating good:(a) dissolving in water or



(c) the addition or elimin-ation of water of crys-tallization.

3901 Polymers of ethylene, in pri-mary forms.

Change to heading 3901 fromany other heading. The Chem-ical ReactionOrigin Rule doesnot confer origin to goods ofthis heading

3902 Polymers of propylene orof other olefins, in primaryforms.


3903 Polymers of styrene, in pri-mary forms.


3904 Polymers of vinyl chloride orof other halogenated olefins,in primary forms.


3905 Polymers of vinyl acetate or ofother vinyl esters, in primaryforms; other vinyl polymers inprimary forms.


3906 Acrylic polymers in primaryforms.


3907 Polyacetals, other polyethersand epoxide resins, in primaryforms; polycarbonates, alkydresins, polyallyl esters andother polyesters, in primaryforms.


3908 Polyamides in primary forms. Change to heading 3908 fromany other heading

3909 Amino-resins, phenolic resinsand polyurethanes, in primaryforms.


3910 Silicones in primary forms. Change to heading 3910 fromany other heading

262



3911 Petroleum resins, coumarone-indene resins, polyterpenes,polysulphides, polysulphonesand other products specified inNote 3 to this chapter, not else-where specified or included,in primary forms.


3912 Cellulose and its chemicalderivatives, not elsewherespecified or included, in pri-mary forms.


3913 Natural polymers (for ex-ample, alginic acid) and modi-fied natural polymers (forexample, hardened proteins,chemical derivatives of nat-ural rubber), not elsewherespecified or included, in pri-mary forms.


3914 Ion-exchangers based onpolymers of headings 39.01 to39.13, in primary forms.


3915 Waste, parings and scrap, ofplastics.

The country of origin shall bethe country in which a good ofthis heading is derived. TheChemical Reaction OriginRule does not confer origin togoods of this heading

3916 Monofilament of which anycross-sectional dimension ex-ceeds 1 mm, rods, sticks andprofile shapes, whether or notsurface-worked but not other-wise worked, of plastics.


3917 Tubes, pipes and hoses, andfittings therefor (for example,joints, elbows, flanges), ofplastics.


3918 Floor coverings of plastics,whether or not self-adhesive,in rolls or in the form of tiles;wall or ceiling coverings ofplastics, as defined in Note 9to this chapter.


263



3919 Self-adhesive plates, sheets,film, foil, tape, strip andother flat shapes, of plastics,whether or not in rolls.


3920 Other plates, sheets, film, foiland strip, of plastics, non-cel-lular and not reinforced, lam-inated, supported or similarlycombined with other mater-ials.


3921 Other plates, sheets, film, foiland strip, of plastics.


3922 Baths, shower-baths, sinks,wash-basins, bidets, lavatorypans, seats and covers, flush-ing cisterns and similar sani-tary ware, of plastics.


3923 Articles for the conveyance orpacking of goods, of plastics;stoppers, lids, caps and otherclosures, of plastics.


3924 Tableware, kitchenware, otherhousehold articles and hy-genic or toilet articles, of plas-tics:


3925 Builders’ ware of plastics,not elsewhere specified or in-cluded.


3926 Other articles of plastics andarticles of other materials ofheadings 3901 to 3914.



Chapter 40 Rubber and articles thereof

4001 Natural rubber, balata, gutta-percha, guayule, chicle andsimilar natural gums, in pri-mary forms or in plates, sheetsor strip.


264



4002 Synthetic rubber and facticederived from oils, in primaryforms or in plates, sheets orstrip; mixtures of any prod-uct of heading 4001 with anyproduct of this heading, in pri-mary forms or in plates, sheetsor strip.


4003 Reclaimed rubber in primaryforms or in plates, sheets orstrip.


4004 Waste, parings and scrap ofrubber (other than hard rub-ber) and powders and granulesobtained therefrom.


4005 Compounded rubber, unvul-canised, in primary forms or inplates, sheets or strip.

Change to heading 4005 fromany other heading except fromheading 4001 or 4003

4006 Other forms (for example,rods, tubes and profile shapes)and articles (for example,discs and rings), of unvulcan-ised rubber.


4007 Vulcanised rubber thread andcord.


4008 Plates, sheets, strip, rods andprofile shapes, of vulcanisedrubber other than hard rubber.


4009 Tubes, pipes and hoses, of vul-canised rubber other than hardrubber, with or without theirfittings (for example, joints,elbows, flanges).


4010 Conveyor or transmissionbelts or belting, of vulcanisedrubber.


4011 New pneumatic tyres, of rub-ber.


4012 Retreaded or used pneumatictyres of rubber; solid or cush-ion tyres, tyre treads and tyreflaps, of rubber.


4013 Inner tubes, of rubber. Change to heading 4013 fromany other heading

265



4014 Hygienic or pharmaceuticalarticles (including teats), ofvulcanised rubber other thanhard rubber, with or withoutfittings of hard rubber.


4015 Articles of apparel and cloth-ing accessories (includinggloves, mittens and mitts), forall purposes, of vulcanisedrubber other than hard rubber.


4016 Other articles of vulcanisedrubber other than hard rubber.


4017 Hard rubber (for example,ebonite) in all forms, includ-ing waste and scrap; articlesof hard rubber.



Chapter 41 Raw hides and skins (otherthan furskins) and leather

Chapter note:Slaughtering does not conferorigin on goods of headings4101, 4102, and 4103

4101 Raw hides and skins ofbovine (including buffalo)or equine animals (fresh, orsalted, dried, limed, pickled orotherwise preserved, but nottanned, parchment-dressed orfurther prepared), whether ornot dehaired or split.


4102 Raw skins of sheep or lambs(fresh, or salted, dried, limed,pickled or otherwise pre-served, but not tanned, parch-ment-dressed or further pre-pared), whether or not withwool on or split, other thanthose excluded by Note 1(c)to this chapter.


266



4103 Other raw hides and skins(fresh, or salted, dried, limed,pickled or otherwise pre-served, but not tanned, parch-ment-dressed or further pre-pared), whether or not de-haired or split, other thanthose excluded by Note 1(b)or 1(c) to this chapter.


4104 Tanned or crust hides andskins of bovine (includingbuffalo) or equine animals,without hair on, whether ornot split, but not further pre-pared.


4105 Tanned or crust skins of sheepor lambs, without wool on,whether or not split, but notfurther prepared.


4106 Tanned or crust hides andskins of other animals, with-out wool or hair on, whetheror not split, but not furtherprepared.


4107 Leather further prepared aftertanning or crusting, includingparchment-dressed leather, ofbovine (including buffalo) orequine animals, without hairon, whether or not split, otherthan leather of heading 4114.


4112 Leather further prepared aftertanning or crusting, includingparchment-dressed leather, ofsheep or lamb, without woolon, whether or not split, otherthan leather of heading 4114.


4113 Leather further prepared aftertanning or crusting, includingparchment-dressed leather, ofother animals, without wool orhair on, whether or not split,other than leather of heading4114.


267



4114 Chamois (including combin-ation chamois) leather; patentleather and patent laminatedleather; metallised leather.


4115 Composition leather with abasis of leather or leather fi-bre, in slabs, sheets or strip,whether or not in rolls; par-ings and other waste of leatheror of composition leather, notsuitable for themanufacture ofleather articles; leather dust,powder and

411510 - Composition leather with abasis of leather or leather fi-bre, in slabs, sheets or strip,whether or not in rolls


411520 - Parings and other wasteof leather or of compositionleather, not suitable for themanufacture of leather art-icles; leather dust, powder andflour

The country of origin shall bethe country in which a good ofthis subheading is derived


Chapter 42 Articles of leather; saddleryand harness; travel goods,handbags and similar con-tainers; articles of animalgut (other than silk-wormgut)

4201 Saddlery and harness forany animal (including traces,leads, knee pads, muzzles,saddle cloths, saddle bags,dog coats and the like), of anymaterial.


4202 Trunks, suit-cases, van-ity-cases, executive-cases,briefcases, school satchels,spectacle cases, binocularcases, camera cases, musicalinstrument cases, gun cases,holsters and similar contain-ers; travelling-bags, insulatedfood or beverages bags, toilet


268



4203 Articles of apparel and cloth-ing accessories, of leather orof composition leather.


4205 Other articles of leather or ofcomposition leather.


4206 Articles of gut (other thansilk-worm gut), of gold-beater’s skin, of bladders or oftendons.



Chapter 43 Furskins and artificial fur;manufactures thereof

4301 Raw furskins (includingheads, tails, paws and otherpieces or cuttings, suitable forfurriers’ use), other than rawhides and skins of heading41.01, 41.02 or 41.03.


4302 Tanned or dressed furskins(including heads, tails, pawsand other pieces or cuttings),unassembled, or assembled(without the addition of othermaterials) other than those ofheading 43.03.


4303 Articles of apparel, clothingaccessories and other articlesof furskin.


4304 Artificial fur and articlesthereof.



Chapter 44 Wood and articles of wood;wood charcoal

4401 Fuel wood, in logs, in billets,in twigs, in faggots or in sim-ilar forms; wood in chips orparticles; sawdust and woodwaste and scrap, whether ornot agglomerated in logs,briquettes, pellets or similarforms.

440110 - Fuel wood, in logs, in billets,in twigs, in faggots or in simi-lar forms


269



- Wood in chips or particles:440121 - - Coniferous Change to subheading 440121

from any other heading440122 - - Non-coniferous Change to subheading 440122

from any other heading440130 - Sawdust and woodwaste and

scrap, whether or not agglom-erated in logs, briquettes, pel-lets or similar forms


4402 Wood charcoal (includingshell or nut charcoal), whetheror not agglomerated.


4403 Wood in the rough, whetheror not stripped of bark or sap-wood, or roughly squared.


4404 Hoopwood; split poles; piles,pickets and stakes of wood,pointed but not sawn length-wise; wooden sticks, roughlytrimmed but not turned, bentor otherwise worked, suitablefor the manufacture of walk-ing-sticks, umbrellas, toolhandles or the like; chipwoodand the like.


4405 Wood wool; wood flour. Change to heading 4405 fromany other chapter

4406 Railway or tramway sleepers(cross-ties) of wood.


4407 Wood sawn or chippedlengthwise, sliced or peeled,whether or not planed, sandedor end-jointed, of a thicknessexceeding 6 mm.


4408 Sheets for veneering (includ-ing those obtained by slicinglaminated wood), for ply-wood or for similar laminatedwood and other wood, sawnlengthwise, sliced or peeled,whether or not planed, sanded,spliced or end-jointed, of athickness not exceeding 6mm.


270



4409 Wood (including strips andfriezes for parquet flooring,not assembled) continuouslyshaped (tongued, grooved, re-bated, chamfered, V-jointed,beaded, moulded, roundedor the like) along any of itsedges, ends or faces, whetheror not planed, sanded or end.


4410 Particle board, oriented strandboard (OSB) and similarboard (for example, wafer-board) of wood or other lig-neous materials, whether ornot agglomerated with resinsor other organic binding sub-stances.


4411 Fibreboard of wood or otherligneous materials, whetheror not bonded with resins orother organic substances.


4412 Plywood, veneered panels andsimilar laminated wood.


4413 Densified wood, in blocks,plates, strips or profile shapes.


4414 Wooden frames for paintings,photographs, mirrors or simi-lar objects.


4415 Packing cases, boxes, crates,drums and similar packings,of wood; cable-drums ofwood; pallets, box pallets andother load boards, of wood;pallet collars of wood.


4416 Casks, barrels, vats, tubs andother coopers= products andparts thereof, of wood, includ-ing staves.


4417 Tools, tool bodies, tool han-dles, broom or brush bodiesand handles, of wood; boot orshoe lasts and trees, of wood.


271



4418 Builders’ joinery and carpen-try of wood, including cel-lular wood panels, assembledflooring panels, shingles andshakes.


4419 Tableware and kitchenware,of wood.


4420 Wood marquetry and inlaidwood; caskets and cases forjewellery or cutlery, and simi-lar articles, of wood; statuettesand other ornaments, of wood;wooden articles of furniturenot falling in Chapter 94.


4421 Other articles of wood. Change to heading 4421 fromany other heading


Chapter 45 Cork and articles of cork

4501 Natural cork, raw or simplyprepared; waste cork; crushed,granulated or ground cork.

A change to heading 4501from any other heading

4502 Natural cork, debacked orroughly squared, or in rect-angular (including square)blocks, plates, sheets or strip(including sharp-edged blanksfor corks or stoppers).


4503 Articles of natural cork. A change to heading 4503from any other heading

4504 Agglomerated cork (with orwithout a binding substance)and articles of agglomeratedcork.



Chapter 46 Manufactures of straw, ofesparto or of other plaitingmaterials; basketware andwickerwork

272



4601 Plaits and similar productsof plaiting materials, whetheror not assembled into strips;plaiting materials, plaits andsimilar products of plaitingmaterials, bound together inparallel strands or woven,in sheet form, whether ornot being finished articles(for example, mats, matting,screens).

A change to heading 4601from any other chapter

4602 Basketwork, wickerwork andother articles, made directlyto shape from plaiting mater-ials or made up from goodsof heading 46.01; articles ofloofah.



Chapter 47 Pulp of wood or of otherfibrous cellulosic material;recovered (waste and scrap)paper or paperboard

4701 Mechanical wood pulp. Change to heading 4701 fromany other chapter

4702 Chemical wood pulp, dissolv-ing grades.


4703 Chemical wood pulp, soda orsulphate, other than dissolvinggrades.


4704 Chemical wood pulp, sulphite,other than dissolving grades.


4705 Wood pulp obtained by a com-bination of mechanical andchemical pulping processes.


4706 Pulps of fibres derived fromrecovered (waste and scrap)paper or paperboard or ofother fibrous cellulosic mater-ial.


4707 Recovered (waste and scrap)paper or paperboard.


273



Chapter 48 Paper and paperboard; art-icles of paper pulp, of paperor of paperboard

4801 Newsprint, in rolls or sheets. Change to heading 4801 fromany other chapter

4802 Uncoated paper and paper-board, of a kind used for writ-ing, printing or other graphicpurposes, and non perforatedpunch-cards and punch tapepaper, in rolls or rectangu-lar (including square) sheets,of any size, other than paperof heading 48.01 or 48.03;hand-made paper and paper-board.


4803 Toilet or facial tissue stock,towel or napkin stock andsimilar paper of a kind usedfor household or sanitarypurposes, cellulose waddingand webs of cellulose fi-bres, whether or not creped,crinkled, embossed, perfo-rated, surface-coloured, sur-face-decorated or printed, inrolls or sheets.


4804 Uncoated kraft paper andpaperboard, in rolls or sheets,other than that of heading48.02 or 48.03.


4805 Other uncoated paper andpaperboard, in rolls or sheets,not further worked or pro-cessed than as specified inNote 3 to this chapter.


4806 Vegetable parchment, grease-proof papers, tracing papersand glassine and other glazedtransparent or translucentpapers, in rolls or sheets.


274



4807 Composite paper and paper-board (made by sticking flatlayers of paper or paperboardtogether with an adhesive),not surface-coated or impreg-nated, whether or not intern-ally reinforced, in rolls orsheets.


4808 Paper and paperboard, corru-gated (with or without gluedflat surface sheets), creped,crinkled, embossed or perfo-rated, in rolls or sheets, otherthan paper of the kind de-scribed in heading 48.03.

480810 - Corrugated paper and paper-board, whether or not perfo-rated


480820 - Sack kraft paper, creped orcrinkled, whether or not em-bossed or perforated

Change to subheading 480820from any other heading exceptfrom 4804

480830 - Other kraft paper, creped orcrinkled, whether or not em-bossed or perforated

Change to subheading 480830from any other heading exceptfrom 4804

480890 - Other Change to subheading 480890from any other chapter

4809 Carbon paper, self-copy paperand other copying or trans-fer papers (including coated orimpregnated paper for dupli-cator stencils or offset plates),whether or not printed, in rollsor sheets.


4810 Paper and paperboard, coatedon one or both sides withkaolin (China clay) or otherinorganic substances, with orwithout a binder, and withno other coating, whetheror not surface-coloured, sur-face-decorated or printed, inrolls or rectangular (includingsquare) sheets, of any size.


275



4811 Paper, paperboard, cellulosewadding andwebs of cellulosefibres, coated, impregnated,covered, surface-coloured,surface-decorated or printed,in rolls or rectangular (includ-ing square) sheets, of any size,other than goods of the kinddescribed in heading 48.03,48.09 or 48.10.


4812 Filter blocks, slabs and plates,of paper pulp.


4813 Cigarette paper, whether ornot cut to size or in the formof booklets or tubes.


4814 Wallpaper and similar wallcoverings; window trans-parencies of paper.


4816 Carbon paper, self-copy paperand other copying or trans-fer papers (other than thoseof heading 48.09), duplicatorstencils and offset plates, ofpaper, whether or not put up inboxes.


4817 Envelopes, letter cards, plainpostcards and correspond-ence cards, of paper or paper-board; boxes, pouches, wal-lets and writing compendi-ums, of paper or paperboard,containing an assortment ofpaper stationery.


4818 Toilet paper and similar paper,cellulose wadding or websof cellulose fibres, of a kindused for household or sani-tary purposes, in rolls of awidth not exceeding 36 cm,or cut to size or shape; hand-kerchiefs, cleansing tissues,towels, tablecloths, serviettes,napkins for babies, tampons,bed sheets and similar house-hold, sanitary or hospital art-icles, articles of apparel andclothing accessories, of paper

276


Tariff item Description of products Product specific rulespulp, paper, cellulose waddingor webs of cellulose fibres.

481810 - Toilet paper Change to subheading 481810from any other heading exceptfrom heading 4803

481820 - Handkerchiefs, cleansing orfacial tissues and towels

Change to subheading 481820from any other heading exceptfrom heading 4803

481830 - Tablecloths and serviettes Change to subheading 481830from any other heading exceptfrom heading 4803

481840 - Sanitary towels and tampons,napkins and napkin liners forbabies and similar sanitary art-icles


481850 - Articles of apparel and cloth-ing accessories



4819 Cartons, boxes, cases, bagsand other packing containers,of paper, paperboard, cellu-lose wadding or webs of cel-lulose fibres; box files, lettertrays, and similar articles, ofpaper or paperboard of a kindused in offices, shops or thelike.


4820 Registers, account books, notebooks, order books, receiptbooks, letter pads, memoran-dum pads, diaries and similararticles, exercise books, blot-ting-pads, binders (loose-leafor other), folders, file covers,manifold business forms, in-terleaved carbon sets andother articles of stationery, ofpaper or paperboard; albumsfor samples or for collectionsand book covers, of paper orpaperboard.


4821 Paper or paperboard labelsof all kinds, whether or notprinted.


277



4822 Bobbins, spools, cops andsimilar supports of paper pulp,paper or paperboard (whetheror not perforated or hardened).


4823 Other paper, paperboard, cel-lulose wadding and webs ofcellulose fibres, cut to size orshape; other articles of paperpulp, paper, paperboard, cel-lulose wadding or webs of cel-lulose fibres.

482320 - Filter paper and paperboard Change to subheading 482320from any other chapter

482340 - Rolls, sheets and dials,printed for self-recording ap-paratus


- Trays, dishes, plates, cupsand the like, of paper or paper-board:

482361 - Of bamboo Change to subheading 482361from any other heading


482370 - Moulded or pressed articlesof paper pulp




Chapter 49 Printed books, newspapers,pictures and other productsof the printing industry;manuscripts, typescriptsand plans

4901 Printed books, brochures,leaflets and similar printedmatter, whether or not in sin-gle sheets.


4902 Newspapers, journals and pe-riodicals, whether or not illus-trated or containing advertis-ing material.


4903 Children’s picture, drawing orcolouring books.


278



4904 Music, printed or inmanuscript, whether or notbound or illustrated.


4905 Maps and hydrographic orsimilar charts of all kinds, in-cluding atlases, wall maps,topographical plans andglobes, printed.


4906 Plans and drawings for archi-tectural, engineering, indus-trial, commercial, topograph-ical or similar purposes, be-ing originals drawn by hand;hand-written texts; photo-graphic reproductions onsensitised paper and carboncopies of the foregoing.


4907 Unused postage, revenueor similar stamps of cur-rent or new issue in thecountry in which they have,or will have, a recognisedface value; stamp-impressedpaper; banknotes; chequeforms; stock,share or bondcertificates and similar docu-ments of title.


4908 Transfers (decalcomanias). Change to heading 4908 fromany other heading

4909 Printed or illustrated post-cards; printed cards bearingpersonal greetings, messagesor announcements, whether ornot illustrated, with or withoutenvelopes or trimmings.


4910 Calendars of any kind,printed, including calendarblocks.


4911 Other printed matter, includ-ing printed pictures and photo-graphs.


Tariff item Description of products Product specific rulesChapter 50 Silk

279


Tariff item Description of products Product specific rules5001 Silk-worm cocoons suitable

for reeling.The goods of this headingshall be obtained in theirnatural or unprocessed statewithin the parties

5002 Raw silk (not thrown). The goods of this headingshall be obtained in theirnatural or unprocessed statewithin the parties

5003 Silk waste (including cocoonsunsuitable for reeling, yarnwaste and garnetted stock).

The goods of this headingshall be obtained in theirnatural or unprocessed statewithin the parties

5004 Silk yarn (other than yarn spunfrom silk waste) not put up forretail sale.


5005 Yarn spun from silk waste, notput up for retail sale.


5006 Silk yarn and yarn spun fromsilk waste, put up for retailsale; silk-worm gut.


5007 Woven fabrics of silk or of silkwaste.



Chapter 51 Wool, fine or coarse animalhair; horsehair yarn andwoven fabric

5101 Wool, not carded or combed. Change to heading 5101 fromany other chapter

5102 Fine or coarse animal hair, notcarded or combed.


5103 Waste of wool or of fine orcoarse animal hair, includingyarn waste but excluding gar-netted stock.


5104 Garnetted stock of wool or offine or coarse animal hair.


5105 Wool and fine or coarse ani-mal hair, carded or combed(including combed wool infragments).


5106 Yarn of carded wool, not putup for retail sale


5107 Yarn of combed wool, not putup for retail sale.


280



5108 Yarn of fine animal hair(carded or combed), not putup for retail sale.


5109 Yarn of wool or of fine animalhair, put up for retail sale.

Change to heading 5109 fromany other heading except fromheading 5106, 5107 or 5108

5110 Yarn of coarse animal hairor of horsehair (includinggimped horsehair yarn),whether or not put up for retailsale.


5111 Woven fabrics of carded woolor of carded fine animal hair.


5112 Woven fabrics of combedwool or of combed fine animalhair.


5113 Woven fabrics of coarse ani-mal hair or of horsehair.



Chapter 52 Cotton

5201 Cotton, not carded or combed. Change to heading 5201 fromany other chapter providedthere is a regional value con-tent of not less than 50%

5202 Cotton waste (including yarnwaste and garnetted stock).


5203 Cotton, carded or combed. Change to heading 5203 fromany other chapter providedthere is a regional value con-tent of not less than 50%

5204 Cotton sewing thread,whether or not put up for retailsale.


5205 Cotton yarn (other thansewing thread), containing85% or more by weight of cot-ton, not put up for retail sale.


5206 Cotton yarn (other thansewing thread), containingless than 85% by weight ofcotton, not put up for retailsale.


281



5207 Cotton yarn (other thansewing thread) put up for re-tail sale.


5208 Woven fabrics of cotton,containing 85% or more byweight of cotton, weighingnot more than 200 g/m2.


5209 Woven fabrics of cotton,containing 85% or more byweight of cotton, weighingmore than 200 g/m2.


5210 Woven fabrics of cot-ton, containing less than85% by weight of cotton,mixed mainly or solely withman-made fibres, weighingnot more than 200 g/m2.


5211 Woven fabrics of cot-ton, containing less than85% by weight of cotton,mixed mainly or solely withman-made fibres, weighingmore than 200 g/m2.


5212 Other woven fabrics of cotton. Change to heading 5212 fromany other heading


Chapter 53 Other vegetable textile fi-bres; paper yarn and wovenfabrics of paper yarn

5301 Flax, raw or processed but notspun; flax tow and waste (in-cluding yarnwaste and garnet-ted stock).


5302 True hemp (Cannabis sativaL.), raw or processed but notspun; tow and waste of truehemp (including yarn wasteand garnetted stock).


5303 Jute and other textile bastfibres (excluding flax, truehemp and ramie), raw or pro-cessed but not spun; tow andwaste of these fibres (includ-ing yarn waste and garnettedstock).


282



5305 Coconut, abaca (Manila hempor Musa textilis Nee), ramieand other vegetable textile fi-bres, not elsewhere specifiedor included, raw or processedbut not spun; tow, noils andwaste of these fibres (includ-ing yarn waste and garnettedstock).


5306 Flax yarn. Change to heading 5306 fromany other heading

5307 Yarn of jute or of other textilebast fibres of heading 5303.


5308 Yarn of other vegetable textilefibres; paper yarn.


5309 Woven fabrics of flax. Change to heading 5309 fromany other heading

5310 Woven fabrics of jute or ofother textile bast fibres ofheading 5303.


5311 Woven fabrics of other vege-table textile fibres; woven fab-rics of paper yarn.



Chapter 54 Man-made filaments; stripand the like of man-madetextile materials

5401 Sewing thread of man-madefilaments, whether or not putup for retail sale.


5402 Synthetic filament yarn (otherthan sewing thread), not putup for retail sale, includingsynthetic monofilament of lessthan 67 decitex.


5403 Artificial filament yarn (otherthan sewing thread), not putup for retail sale, includingartificial monofilament of lessthan 67 decitex.


283



5404 Synthetic monofilament of67 decitex or more and ofwhich no cross-sectional di-mension exceeds 1 mm; stripand the like (for example, arti-ficial straw) of synthetic tex-tile materials of an apparentwidth not exceeding 5 mm.


5405 Artificial monofilament of67 decitex or more and ofwhich no cross-sectional di-mension exceeds 1 mm; stripand the like (for example, arti-ficial straw) of artificial textilematerials of an apparent widthnot exceeding 5 mm.


5406 Man-made filament yarn(other than sewing thread),put up for retail sale.


5407 Woven fabrics of synthetic fil-ament yarn, including wovenfabrics obtained from mater-ials of heading 5404.


5408 Woven fabrics of artificial fil-ament yarn, including wovenfabrics obtained from mater-ials of heading 5405.



Chapter 55 Man-made staple fibres

5501 Synthetic filament tow. Change to heading 5501 fromany other chapter

5502 Artificial filament tow. Change to heading 5502 fromany other chapter

5503 Synthetic staple fibres, notcarded, combed or otherwiseprocessed for spinning.


5504 Artificial staple fibres, notcarded, combed or otherwiseprocessed for spinning.


5505 Waste (including noils, yarnwaste and garnetted stock) ofman-made fibres.


284



5506 Synthetic staple fibres, carded,combed or otherwise pro-cessed for spinning.


5507 Artificial staple fibres, carded,combed or otherwise pro-cessed for spinning.


5508 Sewing thread of man-madestaple fibres, whether or notput up for retail sale.


5509 Yarn (other than sewingthread) of synthetic staple fi-bres, not put up for retail sale.


5510 Yarn (other than sewingthread) of artificial staple fi-bres, not put up for retail sale.


5511 Yarn (other than sewingthread) of man-made staplefibres, put up for retail sale.


5512 Woven fabrics of syntheticstaple fibres, containing 85%or more by weight of syntheticstaple fibres.


5513 Woven fabrics of syntheticstaple fibres, containing lessthan 85% by weight of suchfibres, mixed mainly or solelywith cotton, of a weight notexceeding 170 g/m2.


5514 Woven fabrics of syntheticstaple fibres, containing lessthan 85% by weight of suchfibres, mixed mainly or solelywith cotton, of a weight ex-ceeding 170 g/m2.


5515 Other woven fabrics of syn-thetic staple fibres.


5516 Woven fabrics of artificial sta-ple fibres.



Chapter 56 Wadding, felt and nonwo-vens; special yarns; twine,cordage, ropes and cablesand articles thereof

285



5601 Wadding of textile materialsand articles thereof; textile fi-bres, not exceeding 5 mm inlength (flock), textile dust andmill neps.

Change to heading 5601 fromany other heading.

5602 Felt, whether or not impreg-nated, coated, covered or lam-inated.


5603 Nonwovens, whether or notimpregnated, coated, coveredor laminated.


5604 Rubber thread and cord, tex-tile covered; textile yarn, andstrip and the like of heading54.04 or 54.05, impregnated,coated, covered or sheathedwith rubber or plastics.


5605 Metallised yarn, whether ornot gimped, being textile yarn,or strip or the like of heading54.04 or 54.05, combinedwithmetal in the form of thread,strip or powder or coveredwith metal.


5606 Gimped yarn, and strip and thelike of heading 54.04 or 54.05,gimped (other than those ofheading 56.05 and gimpedhorsehair yarn); chenilleyarn (including flock chenilleyarn); loop wale-yarn.


5607 Twine, cordage, ropes and ca-bles, whether or not plaited orbraided andwhether or not im-pregnated, coated, covered orsheathed with rubber or plas-tics.


5608 Knotted netting of twine,cordage or rope; made up fish-ing nets and other made upnets, of textile materials.


5609 Articles of yarn, strip or thelike of heading 54.04 or 54.05,twine, cordage, rope or cables,not elsewhere specified or in-cluded.


286



Chapter 57 Carpets and other textilefloor coverings

5701 Carpets and other textile floorcoverings, knotted, whether ornot made up.


5702 Carpets and other textile floorcoverings, woven, not tuftedor flocked, whether or notmade up, including “Kelem”,“Schumacks”, “Karamanie”and similar hand-woven rugs.


5703 Carpets and other textile floorcoverings, tufted, whether ornot made up.


5704 Carpets and other textile floorcoverings, of felt, not tufted orflocked, whether or not madeup.


5705 Other carpets and other tex-tile floor coverings, whetheror not made up.



Chapter 58 Special woven fabrics;tufted textile fabrics; lace;tapestries; trimmings; em-broidery

5801 Woven pile fabrics and che-nille fabrics, other than fabricsof heading 58.02 or 58.06.


5802 Terry towelling and similarwoven terry fabrics, otherthan narrow fabrics of heading58.06; tufted textile fabrics,other than products of heading57.03.


5803 Gauze, other than narrow fab-rics of heading 58.06.


5804 Tulles and other net fabrics,not including woven, knittedor crocheted fabrics; lace inthe piece, in strips or inmotifs,other than fabrics of headings60.02 to 60.06.


287



5805 Hand-woven tapestries ofthe types Gobelins, Flan-ders, Aubusson, Beauvais andthe like, and needle-workedtapestries (for example, petitpoint, cross stitch), whether ornot made up.


5806 Narrow woven fabrics, otherthan goods of heading 58.07;narrow fabrics consisting ofwarp without weft assem-bled by means of an adhesive(bolducs).


5807 Labels, badges and similar art-icles of textile materials, in thepiece, in strips or cut to shapeor size, not embroidered.


5808 Braids in the piece; ornamen-tal trimmings in the piece,without embroidery, otherthan knitted or crocheted; tas-sels, pompons and similar art-icles.


5809 Woven fabrics of metal threadand woven fabrics of met-allised yarn of heading 56.05,of a kind used in apparel, asfurnishing fabrics or for sim-ilar purposes, not elsewherespecified or included.


5810 Embroidery in the piece, instrips or in motifs.


5811 Quilted textile products in thepiece, composed of 1 or morelayers of textile materialsassembled with padding bystitching or otherwise, otherthan embroidery of heading58.10.



Chapter 59 Impregnated, coated,covered or laminated textilefabrics; textile articles of akind suitable for industrialuse

288



5901 Textile fabrics coated withgum or amylaceous sub-stances, of a kind used for theouter covers of books or thelike; tracing cloth; preparedpainting canvas; buckram andsimilar stiffened textile fabricsof a kind used for hat founda-tions.


5902 Tyre cord fabric of high tenac-ity yarn of nylon or otherpolyamides, polyesters or vis-cose rayon.


5903 Textile fabrics impregnated,coated, covered or laminatedwith plastics, other than thoseof heading 59.02.


5904 Linoleum, whether or not cutto shape; floor coverings con-sisting of coating or coveringapplied on a textile backing,whether or not cut to shape.


5905 Textile wall coverings. Change to heading 5905 fromany other chapter

5906 Rubberised textile fabrics,other than those of heading59.02.


5907 Textile fabrics otherwise im-pregnated, coated or covered;painted canvas being theatri-cal scenery, studio back-clothsor the like.


5908 Textile wicks, woven, plaitedor knitted, for lamps, stoves,lighters, candles or the like;incandescent gas mantles andtubular knitted gas mantle fab-ric therefor, whether or not im-pregnated.


5909 Textile hosepiping and similartextile tubing, with or withoutlining, armour or accessoriesof other materials.


289



5910 Transmission or conveyorbelts or belting, of textilematerial, whether or not im-pregnated, coated, covered orlaminated with plastics, or re-inforced with metal or othermaterial.


5911 Textile products and articles,for technical uses, specified inNote 7 to this chapter.



Chapter 60 Knitted or crocheted fabrics

6001 Pile fabrics, including “longpile” fabrics and terry fabrics,knitted or crocheted.


6002 Knitted or crocheted fabrics ofa width not exceeding 30 cm,containing by weight 5% ormore of elastomeric yarn orrubber thread, other than thoseof heading 6001.


6003 Knitted or crocheted fabrics ofa width not exceeding 30 cm,other than those of heading6001 or 6002.


6004 Knitted or crocheted fabricsof a width exceeding 30 cm,containing by weight 5% ormore of elastomeric yarn orrubber thread, other than thoseof heading 6001.


6005 Warp knit fabrics (includingthose made on galloon knit-ting machines), other thanthose of headings 6001 to6004.


6006 Other knitted or crochetedfabrics.



Chapter 61 Articles of apparel andclothing accessories, knittedor crocheted

290



6101 Men’s or boys’ overcoats,car-coats, capes, cloaks,anoraks (including ski-jack-ets), wind-cheaters, wind-jackets and similar articles,knitted or crocheted, otherthan those of heading 6103.

Change to heading 6101 fromany other chapter, providedthat the good is both cut (orknit to shape) and sewn orotherwise assembled in theterritory of 1 or both of theparties

6102 Women’s or girls’ over-coats, car-coats, capes,cloaks, anoraks (includingski-jackets), wind- cheaters,wind-jackets and similar art-icles, knitted or crocheted,other than those of heading6104.


6103 Men’s or boys’ suits, en-sembles, jackets, blazers,trousers, bib and brace over-alls, breeches and shorts(other than swimwear), knit-ted or crocheted.


6104 Women’s or girls’ suits, en-sembles, jackets, blazers,dresses, skirts, divided skirts,trousers, bib and brace over-alls, breeches and shorts(other than swimwear), knit-ted or crocheted.


6105 Men’s or boys’ shirts, knittedor crocheted.


6106 Women’s or girls’ blouses,shirts and shirt-blouses, knit-ted or crocheted.


291



6107 Men’s or boys’ underpants,briefs, nightshirts, pyjamas,bathrobes, dressing gownsand similar articles, knitted orcrocheted.


6108 Women’s or girls’ slips, pet-ticoats, briefs, panties, night-dresses, pyjamas, négligés,bathrobes, dressing gownsand similar articles, knitted orcrocheted.


6109 T-shirts, singlets and othervests, knitted or crocheted.


6110 Jerseys, pullovers, cardigans,waistcoats and similar articles,knitted or crocheted.


6111 Babies’ garments and cloth-ing accessories, knitted or cro-cheted.


6112 Track suits, ski suits andswimwear, knitted or cro-cheted.


292



6113 Garments, made up of knittedor crocheted fabrics of head-ing 59.03, 59.06 or 59.07.


6114 Other garments, knitted orcrocheted.


6115 Panty hose, tights, stockings,socks and other hosiery, in-cluding graduated compres-sion hosiery (for example,stockings for varicose veins)and footwear without appliedsoles, knitted or crocheted.


6116 Gloves, mittens and mitts,knitted or crocheted.


6117 Other made up clothing acces-sories, knitted or crocheted;knitted or crocheted parts ofgarments or of clothing acces-sories.



Chapter 62 Articles of apparel andclothing accessories, notknitted or crocheted

6201 Men’s or boys’ overcoats,car-coats, capes, cloaks,anoraks (including ski-jack-ets), wind-cheaters, wind-jackets and similar articles,other than those of heading62.03.

Change to heading 6201 fromany other chapter, providedthat the good is both cut andsewn or otherwise assembledin the territory of 1 or both ofthe parties

293



6202 Women’s or girls’ over-coats, car-coats, capes,cloaks, anoraks (includingski-jackets), wind-cheaters,wind-jackets and similar art-icles, other than those of head-ing 62.04.


6203 Men’s or boys’ suits, en-sembles, jackets, blazers,trousers, bib and brace over-alls, breeches and shorts(other than swimwear).


6204 Women’s or girls’ suits, en-sembles, jackets, blazers,dresses, skirts, divided skirts,trousers, bib and brace over-alls, breeches and shorts(other than swimwear).


6205 Men’s or boys’ shirts. Change to heading 6205 fromany other chapter, providedthat the good is both cut andsewn or otherwise assembledin the territory of 1 or both ofthe parties

6206 Women’s or girls’ blouses,shirts and shirt-blouses.


6207 Men’s or boys’ singletsand other vests, underpants,briefs, nightshirts, pyjamas,bathrobes, dressing gownsand similar articles.


6208 Women’s or girls’ singlets andother vests, slips, petticoats,briefs, panties, nightdresses,pyjamas, négligés, bathrobes,dressing gowns and similararticles.


294



6209 Babies’ garments and clothingaccessories.


6210 Garments, made up of fab-rics of heading 56.02, 56.03,59.03, 59.06 or 59.07.


6211 Track suits, ski suits andswimwear; other garments.


6212 Brassières, girdles, corsets,braces, suspenders, gartersand similar articles and partsthereof, whether or not knittedor crocheted.


6213 Handkerchiefs. Change to heading 6213 fromany other chapter, providedthat the good is both cut andsewn or otherwise assembledin the territory of 1 or both ofthe parties

6214 Shawls, scarves, mufflers,mantillas, veils and the like.


6215 Ties, bow ties and cravats. Change to heading 6215 fromany other chapter, providedthat the good is both cut andsewn or otherwise assembledin the territory of 1 or both ofthe parties

295



6216 Gloves, mittens and mitts. Change to heading 6216 fromany other chapter, providedthat the good is both cut andsewn or otherwise assembledin the territory of 1 or both ofthe parties

6217 Other made up clothing acces-sories; parts of garments orof clothing accessories, otherthan those of heading 62.12.



Chapter 63 Other made up textile art-icles; sets; worn clothingand worn textile articles;rags

6301 Blankets and travelling rugs. Change to heading 6301 fromany other chapter, providedthat the fabric has beenwoven,knitted or otherwise formed inthe territory of the parties

6302 Bed linen, table linen, toiletlinen and kitchen linen.

Change to heading 6302 fromany other chapter, providedthat, where the starting ma-terial is fabric, the fabric ispre-bleached or unbleached

6303 Curtains (including drapes)and interior blinds; curtain orbed valances.


6304 Other furnishing articles, ex-cluding those of heading 9404.


6305 Sacks and bags, of a kind usedfor the packing of goods.


296



6306 Tarpaulins, awnings and sun-blinds; tents; sails for boats,sailboards or landcraft; camp-ing goods.


6307 Other made up articles, in-cluding dress patterns.


6308 Sets consisting of woven fab-ric and yarn, whether or notwith accessories, for makingup into rugs, tapestries, em-broidered table cloths or servi-ettes, or similar textile articles,put up in packings for retailsale.


6309 Worn clothing and other wornarticles.

Change to heading 6309 fromoriginating goods of Chapters50 to 63

6310 Used or new rags, scrap twine,cordage, rope and cables andworn out articles of twine,cordage, rope or cables, oftextile materials.

Change to heading 6310 fromoriginating goods of Chapters50 to 63


Chapter 64 Footwear, gaiters and thelike; parts of such articles

6401 Waterproof footwear withouter soles and uppers of rub-ber or of plastics, the uppersof which are neither fixed tothe sole nor assembled bystitching, riveting, nailing,screwing, plugging or similarprocesses.


6402 Other footwear with outersoles and uppers of rubber orplastics.


6403 Footwear with outer soles ofrubber, plastics, leather orcomposition leather and up-pers of leather.


297



6404 Footwear with outer soles ofrubber, plastics, leather orcomposition leather and up-pers of textile materials.


6405 Other footwear. Change to heading 6405 fromany other heading

6406 Parts of footwear (includinguppers whether or not attachedto soles other than outersoles); removable in-soles,heel cushions and similar art-icles; gaiters, leggings andsimilar articles, and partsthereof.



Chapter 65 Headgear and parts thereof

6501 Hat-forms, hat bodies andhoods of felt, neither blockedto shape nor with made brims;plateaux and manchons (in-cluding slit manchons), of felt.


6502 Hat-shapes, plaited or madeby assembling strips of anymaterial, neither blocked toshape, nor with made brims,nor lined, nor trimmed.


6504 Hats and other headgear,plaited or made by assemblingstrips of any material, whetheror not lined or trimmed.


6505 Hats and other headgear, knit-ted or crocheted, or made upfrom lace, felt or other textilefabric, in the piece (but not instrips), whether or not lined ortrimmed; hair-nets of any ma-terial, whether or not lined ortrimmed.


6506 Other headgear, whether ornot lined or trimmed.


6507 Head-bands, linings, covers,hat foundations, hat frames,peaks and chinstraps, forheadgear.


298



Chapter 66 Umbrellas, sun umbrellas,walking-sticks, seat-sticks,whips, riding-crops andparts thereof

6601 Umbrellas and sun umbrellas(including walking-stick um-brellas, garden umbrellas andsimilar umbrellas).


6602 Walking-sticks, seat-sticks,whips, riding-crops and thelike.


6603 Parts, trimmings and accessor-ies of articles of heading 66.01or 66.02.

660320 - Umbrella frames, includ-ing frames mounted on shafts(sticks)




Chapter 67 Prepared feathers and downand articlesmade of feathersor of down; artificial flow-ers; articles of human hair

6701 Skins and other parts of birdswith their feathers or down,feathers, parts of feathers,down and articles thereof(other than goods of heading05.05 and worked quills andscapes).


6702 Artificial flowers, foliage andfruit and parts thereof; articlesmade of artificial flowers, fo-liage or fruit.


299



6703 Human hair, dressed, thinned,bleached or otherwiseworked; wool or other animalhair or other textile materials,prepared for use in makingwigs or the like.


6704 Wigs, false beards, eyebrowsand eyelashes, switches andthe like, of human or animalhair or of textile materials; art-icles of human hair not else-where specified or included.



Chapter 68 Articles of stone, plaster, ce-ment, asbestos, mica or sim-ilar materials

6801 Setts, curbstones and flag-stones, of natural stone (ex-cept slate).


6802 Worked monumental or build-ing stone (except slate) andarticles thereof, other thangoods of heading 68.01; mo-saic cubes and the like, ofnatural stone (including slate),whether or not on a backing;artificially coloured granules,chippings and powder, of nat-ural stone (including slate).


6803 Worked slate and articles ofslate or of agglomerated slate.


6804 Millstones, grindstones,grinding wheels and the like,without frameworks, forgrinding, sharpening, pol-ishing, trueing or cutting,hand sharpening or polishingstones, and parts thereof, ofnatural stone, of agglomeratednatural or artificial abrasives,or of ceramics, with or with-out parts of other materials.


300



6805 Natural or artificial abrasivepowder or grain, on a baseof textile material, of paper,of paperboard or of other ma-terials, whether or not cut toshape or sewn or otherwisemade up.


6806 Slag wool, rock wool andsimilar mineral wools; exfo-liated vermiculite, expandedclays, foamed slag and sim-ilar expanded mineral ma-terials; mixtures and articlesof heat-insulating, sound-in-sulating or sound-absorbingmineral materials, other thanthose of heading 68.11 or68.12 or of Chapter 69.


6807 Articles of asphalt or of sim-ilar material (for example,petroleum bitumen or coal tarpitch).


6808 Panels, boards, tiles, blocksand similar articles of vege-table fibre, of straw or of shav-ings, chips, particles, sawdustor other waste, of wood, ag-glomerated with cement, plas-ter or other mineral binders.


6809 Articles of plaster or of com-positions based on plaster.


6810 Articles of cement, of con-crete or of artificial stone,whether or not reinforced.- Tiles, flagstones, bricks andsimilar articles:

681011 - - Building blocks and bricks Change to subheading 681011from any other heading

681019 - - Other Change to subheading 681019from any other heading

- Other articles:681091 - - Prefabricated structural

components for building orcivil engineering


301




6811 Articles of asbestos-cement,of cellulose fibre-cement orthe like.


6812 Fabricated asbestos fibres;mixtures with a basis of as-bestos or with a basis of as-bestos and magnesium car-bonate; articles of such mix-tures or of asbestos (for ex-ample, thread, woven fabric,clothing, headgear, footwear,gaskets), whether or not rein-forced.

681280 - Of crocidolite Change to subheading 681280from any other subheading

- Other:681291 - - Clothing, clothing acces-

sories, footwear and headgearChange to subheading 681291from any other subheading

681292 - - Paper, millboard and felt Change to subheading 681292from any other subheading

681293 - - Compressed asbestos fibrejointing, in sheets or rolls



6813 Friction material and articlesthereof (for example, sheets,rolls, strips, segments, discs,washers, pads), not mounted,for brakes, for clutches or thelike, with a basis of asbestos,of other mineral substances orof cellulose, whether or notcombined.


6814 Worked mica and articles ofmica, including agglomeratedor reconstituted mica, whetheror not on a support of paper,paperboard or other materials.

681410 - Plates, sheets and strips ofagglomerated or reconstitutedmica, whether or not on a sup-port


302




6815 Articles of stone or of othermineral substances (includingcarbon fibres, articles of car-bon fibres and articles of peat),not elsewhere specified or in-cluded.

681510 - Non-electrical articles ofgraphite or other carbon


681520 - Articles of peat Change to subheading 681520from any other heading

- Other articles:681591 - - Containing magnesite,

dolomite or chromiteChange to subheading 681591from any other heading



Chapter 69 Ceramic products

6901 Bricks, blocks, tiles and otherceramic goods of siliceousfossil meals (for example,kieselguhr, tripolite or di-atomite) or of similar siliceousearths.


6902 Refractory bricks, blocks,tiles and similar refrac-tory ceramic constructionalgoods, other than those ofsiliceous fossil meals or simi-lar siliceous earths.


6903 Other refractory ceramicgoods (for example, retorts,crucibles, muffles, nozzles,plugs, supports, cupels, tubes,pipes, sheaths and rods), otherthan those of siliceous fossilmeals or of similar siliceousearths.


6904 Ceramic building bricks,flooring blocks, support orfiller tiles and the like.


303



6905 Roofing tiles, chimney-pots,cowls, chimney liners, archi-tectural ornaments and otherceramic constructional goods.


6906 Ceramic pipes, conduits, gut-tering and pipe fittings.


6907 Unglazed ceramic flags andpaving, hearth or wall tiles;unglazed ceramic mosaiccubes and the like, whether ornot on a backing.


6908 Glazed ceramic flags andpaving, hearth or wall tiles;glazed ceramic mosaic cubesand the like, whether or not ona backing.


6909 Ceramic wares for laboratory,chemical or other technicaluses; ceramic troughs, tubsand similar receptacles of akind used in agriculture; ce-ramic pots, jars and similararticles of a kind used forthe conveyance or packing ofgoods.


6910 Ceramic sinks, wash basins,wash basin pedestals, baths,bidets, water closet pans,flushing cisterns, urinals andsimilar sanitary fixtures.


6911 Tableware, kitchenware, otherhousehold articles and toiletarticles, of porcelain or china.


6912 Ceramic tableware, kitchen-ware, other household articlesand toilet articles, other thanof porcelain or china.


6913 Statuettes and other ornamen-tal ceramic articles.


6914 Other ceramic articles. Change to heading 6914 fromany other chapter


Chapter 70 Glass and glassware

304



7001 Cullet and other waste andscrap of glass; glass in themass.


7002 Glass in balls (other than mi-crospheres of heading 70.18),rods or tubes, unworked.


7003 Cast glass and rolled glass,in sheets or profiles, whetheror not having an absorbent,reflecting or non-reflect-ing layer, but not otherwiseworked.


7004 Drawn glass and blown glass,in sheets, whether or not hav-ing an absorbent, reflecting ornon-reflecting layer, but nototherwise worked.


7005 Float glass and surface groundor polished glass, in sheets,whether or not having an ab-sorbent, reflecting or non-re-flecting layer, but not other-wise worked.


7006 Glass of heading 70.03, 70.04or 70.05, bent, edge-worked,engraved, drilled, enamelledor otherwise worked, but notframed or fitted with other ma-terials.


7007 Safety glass, consisting oftoughened (tempered) or lam-inated glass.


7008 Multiple-walled insulatingunits of glass.


7009 Glass mirrors, whether or notframed, including rear-viewmirrors.


7010 Carboys, bottles, flasks, jars,pots, phials, ampoules andother containers, of glass, of akind used for the conveyanceor packing of goods; preserv-ing jars of glass; stoppers, lidsand other closures, of glass.


305



7011 Glass envelopes (includingbulbs and tubes), open, andglass parts thereof, withoutfittings, for electric lamps,cathode-ray tubes or the like.


7013 Glassware of a kind used fortable, kitchen, toilet, office,indoor decoration or similarpurposes (other than that ofheading 70.10 or 70.18).


7014 Signalling glassware and op-tical elements of glass (otherthan those of heading 70.15),not optically worked.


7015 Clock or watch glasses andsimilar glasses, glasses fornon-corrective or correctivespectacles, curved, bent, hol-lowed or the like, not opticallyworked; hollow glass spheresand their segments, for themanufacture of such glasses.


7016 Paving blocks, slabs, bricks,squares, tiles and other articlesof pressed or moulded glass,whether or not wired, of a kindused for building or construc-tion purposes; glass cubesand other glass smallwares,whether or not on a backing,for mosaics or similar deco-rative purposes; leaded lightsand the like; multicellular orfoam glass in blocks, panels,plates, shells or similar forms.


7017 Laboratory, hygienic orpharmaceutical glassware,whether or not graduated orcalibrated.


306



7018 Glass beads, imitationpearls, imitation precious orsemi-precious stones and sim-ilar glass smallwares, andarticles thereof other than imi-tation jewellery; glass eyesother than prosthetic articles;statuettes and other ornamentsof lamp-worked glass, otherthan imitation jewellery; glassmicrospheres not exceeding1 mm in diameter.


7019 Glass fibres (including glasswool) and articles thereof (forexample, yarn, woven fab-rics).


7020 Other articles of glass. Change to heading 7020 fromany other heading


Chapter 71 Natural or cultured pearls,precious or semi-preciousstones, precious metals, met-als clad with precious metal,and articles thereof; imita-tion jewellery; coin

7101 Pearls, natural or cultured,whether or not workedor graded but not strung,mounted or set; pearls, nat-ural or cultured, temporar-ily strung for convenience oftransport.


7102 Diamonds, whether or notworked, but not mounted orset.

710210 - Unsorted A good of this subheadingmust be wholly obtainedwithin the territory of the party

- Industrial:710221 - - Unworked or simply sawn,

cleaved or brutedChange to subheading 710221from any other chapter


- Non-industrial:

307



710231 - - Unworked or simply sawn,cleaved or bruted



7103 Precious stones (other thandiamonds) and semi-preciousstones, whether or not workedor graded but not strung,mounted or set; ungradedprecious stones (other thandiamonds) and semi-preciousstones, temporarily strung forconvenience of transport.

710310 - Unworked or simply sawn orroughly shaped

A good of this subheadingmust be wholly obtainedwithin the territory of the party

- Otherwise worked:710391 - - Rubies, sapphires and

emeraldsChange to subheading 710391from any other subheading


7104 Synthetic or reconstructedprecious or semi-preciousstones, whether or not workedor graded but not strung,mounted or set; ungraded syn-thetic or reconstructed pre-cious or semi-precious stones,temporarily strung for con-venience of transport.

710410 - Piezo-electric quartz Change to subheading 710410from any other heading

710420 - Other, unworked or simplysawn or roughly shaped



7105 Dust and powder of naturalor synthetic precious or semi-precious stones.


7106 Silver (including silver platedwith gold or platinum), un-wrought or in semi-manu-factured forms, or in powderform.


308



7107 Base metals clad with silver,not further worked than semi-manufactured.


7108 Gold (including gold platedwith platinum) unwrought orin semi-manufactured forms,or in powder form.


7109 Base metals or silver, cladwith gold, not further workedthan semi-manufactured.


7110 Platinum, unwrought or insemi-manufactured forms, orin powder form.


7111 Base metals, silver or gold,clad with platinum, not fur-ther worked than semi-manu-factured.


7112 Waste and scrap of preciousmetal or of metal clad withprecious metal; other wasteand scrap containing preciousmetal or precious metal com-pounds, of a kind used princi-pally for the recovery of pre-cious metal.


7113 Articles of jewellery and partsthereof, of precious metal orof metal clad with preciousmetal.


7114 Articles of goldsmiths’ or sil-versmiths’ wares and partsthereof, of precious metal orof metal clad with preciousmetal.


7115 Other articles of preciousmetal or of metal clad withprecious metal.


7116 Articles of natural or culturedpearls, precious or semi-pre-cious stones (natural, syn-thetic or reconstructed).


7117 Imitation jewellery. Change to heading 7117 fromany other heading

7118 Coin. Change to heading 7118 fromany other heading

309



Chapter 72 Iron and steel

7201 Pig iron and, spiegeleisen inpigs, blocks or other primaryforms.


7202 Ferro-alloys. Change to heading 7202 fromany other heading

7203 Ferrous products obtainedby direct reduction of ironore and other spongy ferrousproducts, in lumps, pellets orsimilar forms; iron having aminimum purity by weight of99.94%, in lumps, pellets orsimilar forms.


7204 Ferrous waste and scrap;remelting scrap ingots of ironor steel.


7205 Granules and powders, ofpig iron, spiegeleisen, iron orsteel.


7206 Iron and non-alloy steel in in-gots or other primary forms(excluding iron of heading72.03).


7207 Semi-finished products of ironor non-alloy steel.


7208 Flat-rolled products of iron ornon-alloy steel, of a width of600 mm or more, hot-rolled,not clad, plated or coated.


7209 Flat-rolled products of iron ornon-alloy steel, of a width of600 mm or more, cold-rolled(cold-reduced), not clad,plated or coated.


7210 Flat-rolled products of iron ornon-alloy steel, of a width of600 mm or more, clad, platedor coated.


7211 Flat-rolled products of iron ornon-alloy steel, of a width ofless than 600 mm, not clad,plated or coated.


310



7212 Flat-rolled products of iron ornon-alloy steel, of a width ofless than 600 mm, clad, platedor coated.


7213 Bars and rods, hot-rolled, in ir-regularly wound coils, of ironor non-alloy steel.


7214 Other bars and rods of ironor non-alloy steel, not fur-ther worked than forged,hot-rolled, hot-drawn orhot-extruded, but includingthose twisted after rolling.


7215 Other bars and rods of iron ornon-alloy steel.


7216 Angles, shapes and sections ofiron or non-alloy steel.


7217 Wire of iron or non-alloy steel. Change to heading 7217 fromany other heading

7218 Stainless steel in ingots orother primary forms; semi-fin-ished products of stainlesssteel.


7219 Flat-rolled products of stain-less steel, of a width of600 mm or more.


7220 Flat-rolled products of stain-less steel, of a width of lessthan 600 mm.


7221 Bars and rods, hot-rolled, inirregularly wound coils, ofstainless steel.


7222 Other bars and rods of stain-less steel; angles, shapes andsections of stainless steel.

A change to heading 7222from any other heading exceptfrom heading 7221

7223 Wire of stainless steel. Change to heading 7223 fromany other heading

7224 Other alloy steel in ingots orother primary forms; semi-fin-ished products of other alloysteel.


7225 Flat-rolled products of otheralloy steel, of a width of600 mm or more.


311



7226 Flat-rolled products of otheralloy steel, of a width of lessthan 600 mm.


7227 Bars and rods, hot-rolled, inirregularly wound coils, ofother alloy steel.


7228 Other bars and rods of otheralloy steel; angles, shapes andsections, of other alloy steel;hollow drill bars and rods, ofalloy or non-alloy steel.


7229 Wire of other alloy steel. A change to heading 7229from any other heading


Chapter 73 Articles of iron or steel

7301 Sheet piling of iron orsteel, whether or not drilled,punched or made from assem-bled elements; welded angles,shapes and sections, of iron orsteel.


7302 Railway or tramway trackconstruction material of ironor steel, the following: rails,check-rails and rack rails,switch blades, crossing frogs,point rods and other crossingpieces, sleepers (cross-ties),fish-plates, chairs, chairwedges, sole plates (baseplates), rail clips, bedplates,ties and other material spe-cialized for jointing or fixingrails.


7303 Tubes, pipes and hollow pro-files, of cast iron.


7304 Tubes, pipes and hollow pro-files, seamless, of iron (otherthan cast iron) or steel.


7305 Other tubes and pipes (for ex-ample, welded, riveted or sim-ilarly closed), having circu-lar cross-sections, the exter-nal diameter of which exceeds406.4 mm, of iron or steel.


312



7306 Other tubes, pipes and hollowprofiles (for example, openseam or welded, riveted orsimilarly closed), of iron orsteel.


7307 Tube or pipe fittings (for ex-ample, couplings, elbows,sleeves), of iron or steel.


7308 Structures (excluding prefab-ricated buildings of heading94.06) and parts of structures(for example, bridges andbridge-sections, lock-gates,towers, lattice masts, roofs,roofing frameworks, doorsand windows and their framesand thresholds for doors, shut-ters, balustrades, pillars andcolumns), of iron or steel;plates, rods, angles, shapes,sections, tubes and the like,prepared for use in structures,of iron or steel.


7309 Reservoirs, tanks, vats andsimilar containers for any ma-terial (other than compressedor liquefied gas), of iron orsteel, of a capacity exceeding300 l, whether or not lined orheat-insulated, but not fittedwith mechanical or thermalequipment.


7310 Tanks, casks, drums, cans,boxes and similar containers,for any material (other thancompressed or liquefied gas),of iron or steel, of a capacitynot exceeding 300 l, whetheror not lined or heat-insulated,but not fitted with mechanicalor thermal equipment.


7311 Containers for compressed orliquefied gas, of iron or steel.


7312 Stranded wire, ropes, cables,plaited bands, slings and thelike, of iron or steel, not elec-trically insulated.

313



731210 - Stranded wire, ropes and ca-bles



7313 Barbed wire of iron or steel;twisted hoop or single flatwire, barbed or not, andloosely twisted double wire,of a kind used for fencing, ofiron or steel.


7314 Cloth (including endlessbands), grill, netting and fenc-ing, of iron or steel wire; ex-panded metal of iron or steel.


7315 Chain and parts thereof, ofiron or steel.


7316 Anchors, grapnels and partsthereof, of iron or steel.


7317 Nails, tacks, drawing pins,corrugated nails, staples(other than those of heading83.05) and similar articles, ofiron or steel, whether or notwith heads of other material,but excluding such articleswith heads of copper.


7318 Screws, bolts, nuts, coachscrews, screw hooks, rivets,cotters, cotter-pins, washers(including spring washers)and similar articles, of iron orsteel.


7319 Sewing needles, knitting nee-dles, bodkins, crochet hooks,embroidery stilettos and simi-lar articles, for use in the hand,of iron or steel; safety pinsand other pins of iron or steel,not elsewhere specified or in-cluded.


7320 Springs and leaves for springs,of iron or steel.


314



7321 Stoves, ranges, grates, cook-ers (including those with sub-sidiary boilers for central heat-ing), barbecues, braziers, gas-rings, plate warmers and sim-ilar non-electric domestic ap-pliances, and parts thereof, ofiron or steel.- Cooking appliances andplate warmers:

732111 - - For gas fuel or for both gasand other fuels


732112 - - For liquid fuel Change to subheading 732112from any other subheading

732119 - - Other, including appliancesfor solid fuel


- Other appliances:732181 - - For gas fuel or for both gas

and other fuelsChange to subheading 732181from any other subheading

732182 - - For liquid fuel Change to subheading 732182from any other subheading

732189 - - Other, including appliancesfor solid fuel


732190 - Parts Change to subheading 732190from any other heading

7322 Radiators for central heating,not electrically heated, andparts thereof, of iron or steel;air heaters and hot air distribu-tors (including distributorswhich can also distribute freshor conditioned air), not elec-trically heated, incorporatinga motor-driven fan or blower,and parts thereof, of iron orsteel.


7323 Table, kitchen or other house-hold articles and parts thereof,of iron or steel; iron or steelwool; pot scourers and scour-ing or polishing pads, glovesand the like, of iron or steel.


7324 Sanitary ware and partsthereof, of iron or steel.


315



7325 Other cast articles of iron orsteel.


7326 Other articles of iron or steel. Change to heading 7326 fromany other heading


Chapter 74 Copper and articles thereof

7401 Copper mattes; cement copper(precipitated copper).


7402 Unrefined copper; copper an-odes for electrolytic refining.


7403 Refined copper and copper al-loys, unwrought.


7404 Copper waste and scrap. The country of origin shall bethe country in which a good ofthis heading is derived

7405 Master alloys of copper. Change to heading 7405 fromany other heading

7406 Copper powders and flakes. Change to heading 7406 fromany other heading

7407 Copper bars, rods and profiles. Change to heading 7407 fromany other heading

7408 Copper wire. Change to heading 7408 fromany other heading

7409 Copper plates, sheets andstrip, of a thickness exceeding0.15 mm.


7410 Copper foil (whether or notprinted or backed with paper,paperboard, plastics or similarbacking materials), of a thick-ness (excluding any backing)not exceeding 0.15 mm.


7411 Copper tubes and pipes. Change to heading 7411 fromany other heading

7412 Copper tube or pipe fittings(for example, couplings, el-bows, sleeves).


7413 Stranded wire, cables, plaitedbands and the like, of copper,not electrically insulated.


316



7415 Nails, tacks, drawing pins, sta-ples (other than those of head-ing 83.05) and similar articles,of copper or of iron or steelwith heads of copper; screws,bolts, nuts, screw hooks, riv-ets, cotters, cotter-pins, wash-ers (including spring washers)and simila


7418 Table, kitchen or other house-hold articles and parts thereof,of copper; pot scourers andscouring or polishing pads,gloves and the like, of cop-per; sanitary ware and partsthereof, of copper.


7419 Other articles of copper. Change to heading 7419 fromany other heading


Chapter 75 Nickel and articles thereof

7501 Nickel mattes, nickel oxidesinters and other intermediateproducts of nickel metallurgy.


7502 Unwrought nickel. Change to heading 7502 fromany other heading

7503 Nickel waste and scrap. The country of origin shall bethe country in which a good ofthis heading is derived

7504 Nickel powders and flakes. Change to heading 7504 fromany other heading

7505 Nickel bars, rods, profiles andwire.


7506 Nickel plates, sheets, strip andfoil.


7507 Nickel tubes, pipes and tubeor pipe fittings (for example,couplings, elbows, sleeves).


7508 Other articles of nickel. Change to heading 7508 fromany other heading


Chapter 76 Aluminium and articlesthereof

317



7601 Unwrought aluminium. Change to heading 7601 fromany other heading

7602 Aluminium waste or scrap. The country of origin shall bethe country in which a good ofthis heading is derived

7603 Aluminium powders andflakes.


7604 Aluminium bars, rods andprofiles.


7605 Aluminium wire. Change to heading 7605 fromany other heading

7606 Aluminium plates, sheets andstrip, of a thickness exceeding0.2 mm.


7607 Aluminium foil (whether ornot printed or backed withpaper, paperboard, plasticsor similar backing mater-ials) of a thickness (excludingany backing) not exceeding0.2 mm.


7608 Aluminium tubes and pipes. Change to heading 7608 fromany other heading

7609 Aluminium tube or pipe fit-tings (for example, couplings,elbows, sleeves).


7610 Aluminium structures (ex-cluding prefabricated build-ings of heading 94.06) andparts of structures (for ex-ample, bridges and bridge-sections, towers, lattice masts,roofs, roofing frameworks,doors and windows and theirframes and thresholds fordoors, balustrades, pillars andcolumns); aluminium plates,rods, profiles, tubes and thelike, prepared for use in struc-tures.


318



7611 Aluminium reservoirs, tanks,vats and similar contain-ers, for any material (otherthan compressed or liquefiedgas), of a capacity exceeding300 ℓ, whether or not lined orheat-insulated, but not fittedwith mechanical or thermalequipment.


7612 Aluminium casks, drums,cans, boxes and similar con-tainers (including rigid or col-lapsible tubular containers),for any material (other thancompressed or liquefied gas),of a capacity not exceeding300 ℓ, whether or not lined orheat-insulated, but not fittedwith mechanical or thermalequipment.


7613 Aluminium containers forcompressed or liquefied gas.


7614 Stranded wire, cables, plaitedbands and the like, of alu-minium, not electrically insu-lated.

761410 - With steel core Change to subheading 761410from any other heading

761490 - Other Change to subheading 761490from any other heading exceptfrom heading 7605

7615 Table, kitchen or other house-hold articles and parts thereof,of aluminium; pot scourersand scouring or polishingpads, gloves and the like, ofaluminium; sanitary ware andparts thereof, of aluminium.


7616 Other articles of aluminium. Change to heading 7616 fromany other heading


Chapter 78 Lead and articles thereof

7801 Unwrought lead. Change to heading 7801 fromany other heading

319



7802 Lead waste and scrap. The country of origin shall bethe country in which a good ofthis heading is derived

7804 Lead plates, sheets, strip andfoil; lead powders and flakes.


7806 Other articles of lead. Change to heading 7806 fromany other heading


Chapter 79 Zinc and articles thereof

7901 Unwrought zinc. Change to heading 7901 fromany other chapter

7902 Zinc waste and scrap. The country of origin shall bethe country in which a good ofthis heading is derived

7903 Zinc dust, powders and flakes.790310 - Zinc dust Change to subheading 790310

from any other chapter790390 - Other Change to subheading 790390

from any other heading7904 Zinc bars, rods, profiles and

wire.Change to heading 7904 fromany other heading

7905 Zinc plates, sheets, strip andfoil.


7907 Other articles of zinc. Change to heading 7907 fromany other heading


Chapter 80 Tin and articles thereof

8001 Unwrought tin. Change to heading 8001 fromany other heading

8002 Tin waste and scrap. The country of origin shall bethe country in which a good ofthis heading is derived

8003 Tin bars, rods, profiles andwire.


8007 Other articles of tin. Change to heading 8007 fromany other heading


Chapter 81 Other base metals; cermets;articles thereof

320



8101 Tungsten (wolfram) and art-icles thereof, including wasteand scrap.

810110 - Powders Change to subheading 810110from any other subheading

- Other:810194 - - Unwrought tungsten, in-

cluding bars and rods obtainedsimply by sintering


810196 - - Wire Change to subheading 810196from any other subheading

810197 - - Waste and scrap The country of origin shall bethe country in which a good ofthis subheading is derived


8102 Molybdenum and articlesthereof, including waste andscrap.

810210 - Powders Change to subheading 810210from any other subheading

- Other:810294 - - Unwrought molybdenum,

including bars and rods ob-tained simply by sintering.


810295 - - Bars and rods, other thanthose obtained simply by sin-tering, profiles, plates, sheets,strip and foil


810296 - - Wire Change to subheading 810296from any other subheading



8103 Tantalum and articles thereof,including waste and scrap.

810320 - Unwrought tantalum, includ-ing bars and rods obtainedsimply by sintering; powders


810330 - Waste and scrap The country of origin shall bethe country in which a good ofthis subheading is derived

321




8104 Magnesium and articlesthereof, including waste andscrap.- Unwrought magnesium:

810411 - - Containing at least 99.8%by weight of magnesium




810430 - Raspings, turnings and gran-ules, graded according to size;powders



8105 Cobalt mattes and other inter-mediate products of cobaltmetallurgy; cobalt and articlesthereof, including waste andscrap.

810520 - Cobalt mattes and otherintermediate products ofcobalt metallurgy; unwroughtcobalt; powders




8106 Bismuth and articles thereof,including waste and scrap.

For Bismuth and articlesthereof: Change to heading8106 from any other heading;For waste and scrap items:The country of origin shall bethe country in which a goodof this heading is derived

8107 Cadmium and articles thereof,including waste and scrap.

810720 - Unwrought cadmium; pow-ders


322





8108 Titanium and articles thereof,including waste and scrap.

810820 - Unwrought titanium; pow-ders




8109 Zirconium and articlesthereof, including waste andscrap.

810920 - Unwrought zirconium; pow-ders




8110 Antimony and articles thereof,including waste and scrap.

811010 - Unwrought antimony; pow-ders




8111 Manganese and articlesthereof, including waste andscrap.

For Maganese and articlesthereof: Change to heading8111 from any other heading;For waste and scrap items:The country of origin shall bethe country in which a goodof this heading is derived

323



8112 Beryllium, chromium, ger-manium, vanadium, gallium,hafnium, indium, niobium(columbium), rhenium andthallium, and articles of thesemetals, including waste andscrap.- Beryllium:

811212 - - Unwrought; powders Change to subheading 811212from any other heading



- Chromium:811221 - - Unwrought; powders Change to subheading 811221

from any other heading811222 - - Waste and scrap The country of origin shall be

the country in which a good ofthis subheading is derived


- Thallium:811251 - - Unwrought; powders Change to subheading 811251

from any other heading811252 - - Waste and scrap The country of origin shall be

the country in which a good ofthis subheading is derived


- Other:811292 - - Unwrought; waste and

scrap; powdersFor unwrought base metal andpowders: Change to subhead-ing 811292 from any otherheading; For waste and scrap:The country of origin shall bethe country in which a goodof this subheading is derived

324




8113 Cermets and articles thereof,including waste and scrap.

For cermets and articlesthereof: Change to heading8113 from any other heading;For waste and scrap items:The country of origin shall bethe country in which a goodof this heading is derived


Chapter 82 Tools, implements, cutlery,spoons and forks, of basemetal; parts thereof of basemetal

8201 Hand tools, the following:spades, shovels, mattocks,picks, hoes, forks and rakes;axes, bill hooks and similarhewing tools; secateurs andpruners of any kind; scythes,sickles, hay knives, hedgeshears, timber wedges andother tools of a kind used inagriculture, horticulture orforestry.


8202 Hand saws; blades for sawsof all kinds (including slit-ting, slotting or toothless sawblades).


8203 Files, rasps, pliers (includ-ing cutting pliers), pincers,tweezers, metal cutting shears,pipe-cutters, bolt croppers,perforating punches and simi-lar hand tools.


8204 Hand-operated spanners andwrenches (including torquemeter wrenches but not in-cluding tap wrenches); inter-changeable spanner sockets,with or without handles.


325



8205 Hand tools (includingglaziers’ diamonds), not else-where specified or included;blow lamps; vices, clamps andthe like, other than accessor-ies for and parts of, machinetools; anvils; portable forges;hand or pedal-operated grind-ing wheels with frameworks.


8206 Tools of 2 or more of the head-ings 82.02 to 82.05, put up insets for retail sale.


8207 Interchangeable tools forhand tools, whether or notpower-operated, or for ma-chine-tools (for example, forpressing, stamping, punching,tapping, threading, drilling,boring, broaching, milling,turning or screw driving), in-cluding dies for drawing orextruding metal, and rockdrilling or earth boring tools.


8208 Knives and cutting blades, formachines or for mechanicalappliances.


8209 Plates, sticks, tips and the likefor tools, unmounted, of cer-mets.


8210 Hand-operated mechanicalappliances, weighing 10 kgor less, used in the prepar-ation, conditioning or servingof food or drink.


8211 Knives with cutting blades,serrated or not (includingpruning knives), other thanknives of heading 82.08, andblades therefor.


8212 Razors and razor blades (in-cluding razor blade blanks instrips).


8213 Scissors, tailors’ shears andsimilar shears, and bladestherefor.


326



8214 Other articles of cutlery (forexample, hair clippers, butch-ers’ or kitchen cleavers, chop-pers and mincing knives,paper knives); manicure orpedicure sets and instruments(including nail files).


8215 Spoons, forks, ladles, skim-mers, cake-servers, fish-knives, butter-knives, sugartongs and similar kitchen ortableware.



Chapter 83 Miscellaneous articles ofbase metal

8301 Padlocks and locks (key, com-bination or electrically oper-ated), of base metal; claspsand frames with clasps, in-corporating locks, of basemetal; keys for any of the fore-going articles, of base metal.

830110 - Padlocks Change to subheading 830110from any other subheading

830120 - Locks of a kind used formotor vehicles


830130 - Locks of a kind used for fur-niture


830140 - Other locks Change to subheading 830140from any other subheading

830150 - Clasps and frames withclasps, incorporating locks



830170 - Keys presented separately Change to subheading 830170from any other heading

327



8302 Base metal mountings, fittingsand similar articles suitablefor furniture, doors, staircases,windows, blinds, coachwork,saddlery, trunks, chests, cas-kets or the like; base metalhat-racks, hat-pegs, bracketsand similar fixtures; castorswith mountings of base metal;automatic door closers of basemetal.


8303 Armoured or reinforcedsafes, strong-boxes and doorsand safe deposit lockers forstrong-rooms, cash or deedboxes and the like, of basemetal.


8304 Filing cabinets, card-indexcabinets, paper trays, paperrests, pen trays, office-stampstands and similar officeor desk equipment, of basemetal, other than office furni-ture of heading 94.03.


8305 Fittings for loose-leaf bindersor files, letter clips, letter cor-ners, paper clips, indexingtags and similar office articles,of base metal; staples in strips(for example, for offices, up-holstery, packaging), of basemetal.

830510 - Fittings for loose-leafbinders or files


830520 - Staples in strips Change to subheading 830520from any other subheading

830590 - Other, including parts Change to subheading 830590from any other heading

8306 Bells, gongs and the like, non-electric, of base metal; stat-uettes and other ornaments, ofbase metal; photograph, pic-ture or similar frames, of basemetal; mirrors of base metal.


8307 Flexible tubing of base metal,with or without fittings.


328



8308 Clasps, frames with clasps,buckles, buckle-clasps, hooks,eyes, eyelets and the like, ofbase metal, of a kind used forclothing, footwear, awnings,handbags, travel goods orother made up articles; tubularor bifurcated rivets, of basemetal; beads and spangles, ofbase metal.


8309 Stoppers, caps and lids (in-cluding crown corks, screwcaps and pouring stoppers),capsules for bottles, threadedbungs, bung covers, seals andother packing accessories, ofbase metal.


8310 Sign-plates, name-plates, ad-dress-plates and similar plates,numbers, letters and othersymbols, of base metal, ex-cluding those of heading 9405.


8311 Wire, rods, tubes, plates, elec-trodes and similar products,of base metal or of metal car-bides, coated or cored withflux material, of a kind usedfor soldering, brazing, weld-ing or deposition of metal orof metal carbides; wire androds, of agglomerated basemetal powder, used for metalspraying.



Chapter 84 Nuclear reactors, boilers,machinery and mechanicalappliances; parts thereof

8401 Nuclear reactors; fuel elem-ents (cartridges), non-irra-diated, for nuclear reactors;machinery and apparatus forisotopic separation.

840110 - Nuclear reactors Change to subheading 840110from any other subheading

329



840120 - Machinery and apparatus forisotopic separation, and partsthereof


840130 - Fuel elements (cartridges),non-irradiated


840140 - Parts of nuclear reactors Change to subheading 840140from any other heading

8402 Steam or other vapour gener-ating boilers (other than cen-tral heating hot water boilerscapable also of producing lowpressure steam); super-heatedwater boilers.

840211 - Watertube boilers with asteam production exceeding45 t per hour


840212 - Watertube boilers with asteam production not exceed-ing 45 t per hour


840219 - Other vapour generatingboilers, including hybrid boil-ers


840220 - Super-heated water boilers Change to subheading 840220from any other subheading


8403 Central heating boilers otherthan those of heading 84.02.

840310 - Boilers Change to subheading 840310from any other subheading


8404 Auxiliary plant for use withboilers of heading 84.02or 84.03 (for example,economisers, super-heaters,soot removers, gas recover-ers); condensers for steam orother vapour power units.

840410 - Auxiliary plant for use withboilers of heading 84.02 or84.03


840420 - Condensers for steam orother vapour power units


330




8405 Producer gas or water gasgenerators, with or withouttheir purifiers; acetylene gasgenerators and similar waterprocess gas generators, withor without their purifiers.

840510 - Producer gas or water gasgenerators, with or withouttheir purifiers; acetylene gasgenerators and similar waterprocess gas generators, withor without their purifiers



8406 Steam turbines and othervapour turbines.

840610 - Turbines for marine propul-sion


- Other turbines:840681 - - Of an output exceeding

40 MWChange to subheading 840681from any other subheading

840682 - - Other turbines of an outputnot exceeding 40 MW



8407 Spark-ignition reciprocatingor rotary internal combustionpiston engines.

Change to heading 8407 fromany other heading providedthere is a regional value con-tent of not less than 40%

8408 Compression-ignition inter-nal combustion piston en-gines (diesel or semi-dieselengines).


8409 Parts suitable for use solely orprincipally with the engines ofheading 84.07 or 84.08.


8410 Hydraulic turbines, waterwheels, and regulators there-for.

841011 - Of a power not exceeding1,000 kW


331



841012 - Of a power exceeding1,000 kW but not exceeding10,000 kW


841013 - Of a power exceeding10,000 kW


841090 - Parts, including regulators Change to subheading 841090from any other heading

8411 Turbo-jets, turbo-propellersand other gas turbines.- Turbo-jets:

841111 - - Of a thrust not exceeding25 kN


841112 - - Of a thrust exceeding 25 kN Change to subheading 841112from any other subheading

- Turbo-propellers:841121 - - Of a power not exceeding

1,100 kWChange to subheading 841121from any other subheading

841122 - - Of a power exceeding1,100 kW


- Other gas turbines:841181 - - Of a power not exceeding

5,000 kWChange to subheading 841181from any other subheading

841182 - - Of a power exceeding5,000 kW


- Parts:841191 - - Of turbo-jets or turbo-pro-

pellersChange to subheading 841191from any other heading


8412 Other engines and motors.841210 - Reaction engines other than

turbo-jetsChange to subheading 841210from any other subheading

- Hydraulic power engines andmotors:

841221 - - Linear acting (cylinders) Change to subheading 841221from any other subheading


- Pneumatic power enginesand motors:

841231 - - Linear acting (cylinders) Change to subheading 841231from any other subheading

332






8413 Pumps for liquids, whether ornot fitted with a measuring de-vice; liquid elevators.- Pumps fitted or designed tobe fitted with a measuring de-vice:

841311 - - Pumps for dispensing fuelor lubricants, of the type usedin filling-stations or in garages



841320 - Hand pumps, other thanthose of subheading 8413.11or 8413.19


841330 - Fuel, lubricating or coolingmedium pumps for internalcombustion piston engines


841340 - Concrete pumps Change to subheading 841340from any other subheading

841350 - Other reciprocating positivedisplacement pumps


841360 - Other rotary positive dis-placement pumps


841370 - Other centrifugal pumps Change to subheading 841370from any other subheading

841381 - Other pumps Change to subheading 841381from any other subheading

841382 - Liquid elevators Change to subheading 841382from any other subheading

- Parts:841391 - - Of pumps Change to subheading 841391

from any other heading841392 - - Of liquid elevators Change to subheading 841392

from any other heading

333



8414 Air or vacuum pumps, air orother gas compressors andfans; ventilating or recyclinghoods incorporating a fan,whether or not fitted with fil-ters.

841410 - Vacuum pumps Change to subheading 841410from any other subheading

841420 - Hand- or foot-operated airpumps


841430 - Compressors of a kind usedin refrigerating equipment


841440 - Air compressors mounted ona wheeled chassis for towing


- Fans:841451 - - Table, floor, wall, window,

ceiling or roof fans, with aself-contained electric motorof an output not exceeding125 W



841460 - Hoods having a maximumhorizontal side not exceeding120 cm




8415 Air conditioning machines,comprising a motor-drivenfan and elements for changingthe temperature and humidity,including those machines inwhich the humidity cannot beseparately regulated.

841510 - Window or wall types, self-contained or “split-system”


841520 - Of a kind used for persons, inmotor vehicles


- Other:

334



841581 - - Incorporating a refrigerat-ing unit and a valve for rever-sal of the cooling/heat cycle(reversible heat pumps)


841582 - - Other, incorporating a re-frigerating unit


841583 - - Not incorporating a refrig-erating unit



8416 Furnace burners for liquidfuel, for pulverised solid fuelor for gas; mechanical stok-ers, including their mechan-ical grates, mechanical ashdischargers and similar appli-ances.

841610 - Furnace burners for liquidfuel


841620 - Other furnace burners, in-cluding combination burners


841630 - Mechanical stokers includ-ing their mechanical grates,mechanical ash dischargersand similar appliances



8417 Industrial or laboratory fur-naces and ovens, includingincinerators, non-electric.

841710 - Furnaces and ovens for theroasting, melting or otherheat-treatment of ores, pyritesor of metals


841720 - Bakery ovens, including bis-cuit ovens




335



8418 Refrigerators, freezers andother refrigerating or freezingequipment, electric or other;heat pumps other than air con-ditioning machines of heading84.15.

841810 - Combined refrigerator-freezers, fitted with separateexternal doors


- Refrigerators, householdtype:

841821 - - Compression type Change to subheading 841821from any other subheading


841830 - Freezers of the chest type,not exceeding 800 ℓ capacity


841840 - Freezers of the upright type,not exceeding 900 ℓ capacity


841850 - Other furniture (chests, cab-inets, display counters, show-cases and the like) for storageand display, incorporating re-frigerating or freezing equip-ment


- Other refrigerating or freez-ing equipment; heat pumps:

841861 - - Heat pumps other thanair conditioning machines ofheading 84.15



- Parts:841891 - - Furniture designed to re-

ceive refrigerating or freezingequipment



336



8419 Machinery, plant or laboratoryequipment, whether or notelectrically heated (exclud-ing furnaces, ovens and otherequipment of heading 85.14),for the treatment of mater-ials by a process involving achange of temperature such asheating, cooking, roasting.- Instantaneous or storagewater heaters, non-electric:

841911 - - Instantaneous gas waterheaters



841920 - Medical, surgical or labora-tory sterilisers


- Dryers:841931 - - For agricultural products Change to subheading 841931

from any other subheading841932 - - For wood, paper pulp,

paper or paperboardChange to subheading 841932from any other subheading


841940 - Distilling or rectifying plant Change to subheading 841940from any other subheading

841950 - Heat exchange units Change to subheading 841950from any other subheading

841960 - Machinery for liquefying airor other gases


- Other machinery, plant andequipment:

841981 - - Formaking hot drinks or forcooking or heating food




8420 Calendering or other rollingmachines, other than for met-als or glass, and cylinderstherefor.

842010 - Calendering or other rollingmachines


337


Tariff item Description of products Product specific rules- Parts:

842091 - - Cylinders Change to subheading 842091from any other heading


8421 Centrifuges, including cen-trifugal dryers; filtering orpurifying machinery and ap-paratus for liquids or gases.- Centrifuges, including cen-trifugal dryers:

842111 - - Cream separators Change to subheading 842111from any other subheading

842112 - - Clothes-dryers Change to subheading 842112from any other subheading


- Filtering or purifying ma-chinery and apparatus forliquids:

842121 - - For filtering or purifyingwater


842122 - - For filtering or purifyingbeverages other than water


842123 - - Oil or petrol-filters for in-ternal combustion engines



- Filtering or purifying ma-chinery and apparatus forgases:

842131 - - Intake air filters for internalcombustion engines



- Parts:842191 - - Of centrifuges, including

centrifugal dryersChange to subheading 842191from any other heading


338



8422 Dish washing machines; ma-chinery for cleaning or dryingbottles or other containers;machinery for filling, closing,sealing or labelling bottles,cans, boxes, bags or other con-tainers; machinery for cap-suling bottles, jars, tubes andsimilar containers; other pack-ing or wrapping machinery(including heat-shrink wrap-ping machinery); machineryfor aerating beverages.- Dish washing machines:

842211 - - Of the household type Change to subheading 842211from any other subheading


842220 - Machinery for cleaning ordrying bottles or other con-tainers


842230 - Machinery for filling, clos-ing, sealing or labelling bot-tles, cans, boxes, bags or othercontainers; machinery for cap-suling bottles, jars, tubes andsimilar containers; machineryfor aerating beverages


842240 - Other packing or wrap-ping machinery (includingheat-shrink wrapping machin-ery)



8423 Weighing machinery (exclud-ing balances of a sensitivityof 5 cg or better), includingweight operated counting orchecking machines; weighingmachine weights of all kinds.

842310 - Personal weighingmachines,including baby scales; house-hold scales


842320 - Scales for continuous weigh-ing of goods on conveyors


339



842330 - Constant weight scales andscales for discharging a pre-determined weight of materialinto a bag or container, includ-ing hopper scales


- Other weighing machinery:842381 - - Having a maximum weigh-

ing capacity not exceeding30 kg


842382 - - Having a maximum weigh-ing capacity exceeding 30 kgbut not exceeding 5,000 kg



842390 - Weighing machine weightsof all kinds; parts of weighingmachinery


8424 Mechanical appliances(whether or not hand-oper-ated) for projecting, dispers-ing or spraying liquids orpowders; fire extinguishers,whether or not charged; sprayguns and similar appliances;steam or sand blasting ma-chines and similar jet project-ing machines.

842410 - Fire extinguishers, whetheror not charged


842420 - Spray guns and similar appli-ances


842430 - Steam or sand blasting ma-chines and similar jet project-ing machines


- Other appliances:842481 - - Agricultural or horticultural Change to subheading 842481


from any other subheading842490 - Parts Change to subheading 842490

from any other heading8425 Pulley tackle and hoists other

than skip hoists; winches andcapstans; jacks.


340



8426 Ships’ derricks; cranes, in-cluding cable cranes; mobilelifting frames, straddle car-riers and works trucks fittedwith a crane.


8427 Fork-lift trucks; other workstrucks fitted with lifting orhandling equipment.


8428 Other lifting, handling, load-ing or unloading machinery(for example, lifts, escalators,conveyors, teleferics).


8429 Self-propelled bulldozers, an-gledozers, graders, levellers,scrapers, mechanical shovels,excavators, shovel loaders,tamping machines and roadrollers.


8430 Other moving, grading, lev-elling, scraping, excavating,tamping, compacting, ex-tracting or boring machin-ery, for earth, minerals orores; pile-drivers and pile-ex-tractors; snow-ploughs andsnow-blowers.


8431 Parts suitable for use solely orprincipally with the machin-ery of headings 84.25 to 84.30.


8432 Agricultural, horticultural orforestry machinery for soilpreparation or cultivation;lawn or sports-ground rollers.

843210 - Ploughs Change to subheading 843210from any other subheading

- Harrows, scarifiers, cultiva-tors, weeders and hoes:

843221 - - Disc harrows Change to subheading 843221from any other subheading


843230 - Seeders, planters and trans-planters


843240 - Manure spreaders and fer-tiliser distributors


341



843280 - Other machinery Change to subheading 843280from any other subheading


8433 Harvesting or threshing ma-chinery, including straw orfodder balers; grass or haymowers; machines for clean-ing, sorting or grading eggs,fruit or other agricultural pro-duce, other than machinery ofheading 84.37.- Mowers for lawns, parks orsports-grounds:

843311 - - Powered, with the cuttingdevice rotating in a horizontalplane



843320 - Other mowers, includingcutter bars for tractor mount-ing


843330 - Other haymaking machinery Change to subheading 843330from any other subheading

843340 - Straw or fodder balers, in-cluding pick-up balers


- Other harvesting machinery;threshing machinery:

843351 - - Combine harvester-thresh-ers


843352 - - Other threshing machinery Change to subheading 843352from any other subheading

- Other harvesting machinery;threshing machinery:

843353 - - Root or tuber harvestingmachines



843360 - Machines for cleaning, sort-ing or grading eggs, fruit orother agricultural produce



342



8434 Milking machines and dairymachinery.

843410 - Milking machines Change to subheading 843410from any other subheading

843420 - Dairy machinery Change to subheading 843420from any other subheading


8435 Presses, crushers and similarmachinery used in the manu-facture of wine, cider, fruitjuices or similar beverages.

843510 - Machinery Change to subheading 843510from any other subheading


8436 Other agricultural, horticul-tural, forestry, poultry-keep-ing or bee-keeping machinery,including germination plantfitted with mechanical or ther-mal equipment; poultry incu-bators and brooders.

843610 - Machinery for preparing ani-mal feeding stuffs


- Poultry-keeping machinery;poultry incubators and brood-ers:

843621 - - Poultry incubators andbrooders




- Parts:843691 - - Of poultry-keeping ma-

chinery or poultry incubatorsand brooders



343



8437 Machines for cleaning, sort-ing or grading seed, grain ordried leguminous vegetables;machinery used in the millingindustry or for the workingof cereals or dried leguminousvegetables, other than farm-type machinery.

843710 - Machines for cleaning, sort-ing or grading seed, grain ordried leguminous vegetables




8438 Machinery, not specified or in-cluded elsewhere in this chap-ter, for the industrial prepar-ation or manufacture of foodor drink, other than machineryfor the extraction or prepar-ation of animal or fixed vege-table fats or oils.

843810 - Bakery machinery and ma-chinery for the manufacture ofmacaroni, spaghetti or similarproducts


843820 - Machinery for the manufac-ture of confectionery, cocoa orchocolate


843830 - Machinery for sugar manu-facture


843840 - Brewery machinery Change to subheading 843840from any other subheading

843850 - Machinery for the prepar-ation of meat or poultry


843860 - Machinery for the prepar-ation of fruits, nuts or vege-tables




344



8439 Machinery for making pulp offibrous cellulosic material orfor making or finishing paperor paperboard.

843910 - Machinery for making pulpof fibrous cellulosic material


843920 - Machinery for making paperor paperboard


843930 - Machinery for finishingpaper or paperboard


- Parts:843991 - - Of machinery for making

pulp of fibrous cellulosic ma-terial



8440 Book-binding machinery, in-cluding book-sewing ma-chines.



8441 Other machinery for makingup paper pulp, paper or paper-board, including cutting ma-chines of all kinds.

844110 - Cutting machines Change to subheading 844110from any other subheading

844120 - Machines for making bags,sacks or envelopes


844130 - Machines for making car-tons, boxes, cases, tubes,drums or similar containers,other than by moulding


844140 - Machines for moulding art-icles in paper pulp, paper orpaperboard




345



8442 Machinery, apparatus andequipment (other than the ma-chine-tools of headings 84.56to 84.65) for preparing ormaking plates, cylinders orother printing components;plates, cylinders and otherprinting components; plates,cylinders and lithographicstones, prepared for print-ing purposes (for example,planed, grained or polished).

844230 - Machinery, apparatus andequipment


844240 - Parts of the foregoing ma-chinery, apparatus or equip-ment


844250 - Plates, cylinders and otherprinting components; plates,cylinders and lithographicstones, prepared for print-ing purposes (for example,planed, grained or polished).


8443 Printing machinery used forprinting by means of plates,cylinders and other print-ing components of heading84.42; other printers, copyingmachines and facsimile ma-chines, whether or not com-bined; parts and accessoriesthereof.- Printing machinery used forprinting by means of plates,cylinders and other printingcomponents of heading 84.42:

844311 - - Offset printing machinery,reel-fed


844312 - - Offset printing machinery,sheet-fed, office type (usingsheets with one side not ex-ceeding 22 cm and the otherside not exceeding 36 cm inthe unfolded state)


844313 - - Other offset printing ma-chinery


346



844314 - - Letterpress printing ma-chinery, reel fed, excludingflexographic printing


844315 - - Letterpress printing ma-chinery, other than reel fed,excluding flexographic print-ing


844316 - - Flexographic printing ma-chinery


844317 - - Gravure printingmachinery Change to subheading 844317from any other subheading


- Other printers, copyingmachines and facsimile ma-chines, whether or not com-bined:

844331 - - Machines which perform2 or more of the functions ofprinting, copying or facsimiletransmission, capable of con-necting to an automatic dataprocessing machine or to anetwork


844332 - - Other, capable of connect-ing to an automatic data pro-cessing machine or to a net-work



- Parts and accessories:844391 - - Parts and accessories of

printing machinery used forprinting by means of plates,cylinders and other printingcomponents of heading 84.42



8444 Machines for extruding, draw-ing, texturing or cutting man-made textile materials.


347



8445 Machines for preparing tex-tile fibres; spinning, dou-bling or twisting machinesand other machinery for pro-ducing textile yarns; textilereeling or winding (includingweft-winding) machines andmachines for preparing textileyarns for use on the machinesof heading 84.46 or 84.47.


8446 Weaving machines (looms). Change to heading 8446 fromany other heading

8447 Knitting machines, stitch-bonding machines and ma-chines for making gimpedyarn, tulle, lace, embroidery,trimmings, braid or net andmachines for tufting.


8448 Auxiliary machinery foruse with machines of head-ing 84.44, 84.45, 84.46 or84.47 (for example, dobbies,Jacquards, automatic stop mo-tions, shuttle changing mech-anisms); parts and accessor-ies suitable for use solelyor principally with the ma-chines of this heading or ofheading 84.44, 84.45, 84.46or 84.47 (for example, spin-dles and spindle flyers, cardclothing, combs, extrudingnipples, shuttles, healds andheald-frames, hosiery nee-dles).- Auxiliary machinery formachines of headings 84.44,84.45, 84.46 or 84.47:

844811 - - Dobbies and Jacquards;card reducing, copying,punching or assembling ma-chines for use therewith



844820 - Parts and accessories of ma-chines of heading 84.44 or oftheir auxiliary machinery


348



- Parts and accessories of ma-chines of heading 84.45 or oftheir auxiliary machinery:

844831 - - Card clothing Change to subheading 844831from any other heading

844832 - - Of machines for preparingtextile fibres, other than cardclothing


844833 - - Spindles, spindle flyers,spinning rings and ring trav-ellers



- Parts and accessories ofweaving machines (looms) orof their auxiliary machinery:

844842 - - Reeds for looms, healds andheald-frames



- Parts and accessories of ma-chines of heading 84.47 or oftheir auxiliary machinery:

844851 - - Sinkers, needles andother articles used in formingstitches



8449 Machinery for the manufac-ture or finishing of felt ornonwovens in the piece or inshapes, including machineryfor making felt hats; blocksfor making hats.


8450 Household or laundry-typewashing machines, includingmachines which both washand dry.-Machines, each of a dry linencapacity not exceeding 10 kg:

845011 - - Fully-automatic machines Change to subheading 845011from any other subheading

845012 - - Other machines, withbuilt-in centrifugal drier


349




845020 -Machines, each of a dry linencapacity exceeding 10 kg



8451 Machinery (other than ma-chines of heading 84.50) forwashing, cleaning, wring-ing, drying, ironing, pressing(including fusing presses),bleaching, dyeing, dressing,finishing, coating or impreg-nating textile yarns, fabricsor made up textile articlesand machines for applyingthe paste to the base fabricor other support used in themanufacture of floor cover-ings such as linoleum; ma-chines for reeling, unreeling,folding, cutting or pinkingtextile fabrics.

845110 - Dry-cleaning machines Change to subheading 845110from any other subheading

- Drying machines:845121 - - Each of a dry linen capacity

not exceeding 10kgChange to subheading 845121from any other subheading


845130 - Ironing machines andpresses (including fusingpresses)


845140 - Washing, bleaching or dye-ing machines


845150 -Machines for reeling, unreel-ing, folding, cutting or pink-ing textile fabrics




350



8452 Sewing machines, other thanbook-sewing machines ofheading 84.40; furniture,bases and covers specially de-signed for sewing machines;sewing machine needles.

845210 - Sewing machines of thehousehold type


- Other sewing machines:845221 - - Automatic units Change to subheading 845221


from any other subheading845230 - Sewing machine needles Change to subheading 845230

from any other heading845240 - Furniture, bases and covers

for sewing machines and partsthereof


845290 - Other parts of sewing ma-chines


8453 Machinery for preparing, tan-ning or working hides, skinsor leather or for making or re-pairing footwear or other art-icles of hides, skins or leather,other than sewing machines.

845310 - Machinery for preparing,tanning or working hides,skins or leather


845320 - Machinery for making or re-pairing footwear




8454 Converters, ladles, ingotmoulds and casting machines,of a kind used in metallurgyor in metal foundries.

845410 - Converters Change to subheading 845410from any other subheading

845420 - Ingot moulds and ladles Change to subheading 845420from any other subheading

351



845430 - Casting machines Change to subheading 845430from any other subheading


8455 Metal-rolling mills and rollstherefor.

845510 - Tube mills Change to subheading 845510from any other subheading

- Other rolling mills:845521 - - Hot or combination hot and

coldChange to subheading 845521from any other subheading

845522 - - Cold Change to subheading 845522from any other subheading

845530 - Rolls for rolling mills Change to subheading 845530from any other subheading

845590 - Other parts Change to subheading 845590from any other heading

8456 Machine-tools for workingany material by removal ofmaterial, by laser or otherlight or photon beam, ultra-sonic, electro-discharge, elec-tro-chemical, electron beam,ionic-beam or plasma arc pro-cesses.


8457 Machining centres, unit con-struction machines (single sta-tion) andmulti-station transfermachines, for working metal.


8458 Lathes (including turning cen-tres) for removing metal.


8459 Machine-tools (includingway-type unit head machines)for drilling, boring, milling,threading or tapping by re-moving metal, other thanlathes (including turning cen-tres) of heading 84.58.


352



8460 Machine-tools for deburring,sharpening, grinding, honing,lapping, polishing or other-wise finishing metal or cer-mets by means of grindingstones, abrasives or polish-ing products, other than gearcutting, gear grinding or gearfinishing machines of heading84.61.


8461 Machine-tools for planing,shaping, slotting, broaching,gear cutting, gear grindingor gear finishing, sawing,cutting-off and other ma-chine-tools working by re-moving metal or cermets, notelsewhere specified or in-cluded.


8462 Machine-tools (includingpresses) for working metalby forging, hammering ordie-stamping; machine-tools(including presses) for work-ing metal by bending, fold-ing, straightening, flattening,shearing, punching or notch-ing; presses for working metalor metal carbides, not speci-fied above.


8463 Other machine-tools for work-ing metal or cermets, withoutremoving material.


8464 Machine-tools for workingstone, ceramics, concrete, as-bestos-cement or like mineralmaterials or for cold-workingglass.


8465 Machine-tools (including ma-chines for nailing, stapling,glueing or otherwise assem-bling) for working wood,cork, bone, hard rubber, hardplastics or similar hard mater-ials.


353



8466 Parts and accessories suit-able for use solely or prin-cipally with the machines ofheadings 84.56 to 84.65, in-cluding work or tool holders,self-opening dieheads, divid-ing heads and other special at-tachments for machine-tools;tool holders for any type oftool for working in the hand.


8467 Tools for working in the hand,pneumatic, hydraulic or withself-contained electric or non-electric motor.- Pneumatic:

846711 - - Rotary type (includingcombined rotary-percussion)



- With self-contained electricmotor:

846721 - - Drills of all kinds Change to subheading 846721from any other subheading

846722 - - Saws Change to subheading 846722from any other subheading


- Other tools:846781 - - Chain saws Change to subheading 846781


from any other subheading- Parts:

846791 - - Of chain saws Change to subheading 846791from any other heading

846792 - - Of pneumatic tools Change to subheading 846792from any other heading


354



8468 Machinery and apparatus forsoldering, brazing or welding,whether or not capable of cut-ting, other than those of head-ing 85.15; gas-operated sur-face tempering machines andappliances.

846810 - Hand-held blow pipes Change to subheading 846810from any other subheading

846820 - Other gas-operated machin-ery and apparatus


846880 - Other machinery and appar-atus



8469 Typewriters other than print-ers of headings 84.43; word-processing machines.


8470 Calculating machines andpocket-size data recording, re-producing and displaying ma-chines with calculating func-tions; accounting machines,postage-franking machines,ticket-issuing machines andsimilar machines, incorpor-ating a calculating device;cash registers.


8471 Automatic data processingmachines and units thereof;magnetic or optical readers,machines for transcribing dataonto data media in coded formand machines for processingsuch data, not elsewhere spe-cified or included.


8472 Other office machines (forexample, hectograph or sten-cil duplicating machines, ad-dressing machines, automaticbanknote dispensers, coin-sorting machines, coin-count-ing or wrapping machines,pencil-sharpening machines,perforating or stapling ma-chines).


355



8473 Parts and accessories (otherthan covers, carrying casesand the like) suitable for usesolely or principally with themachines of headings 84.69 to84.72.


8474 Machinery for sorting, screen-ing, separating, washing,crushing, grinding, mixing orkneading earth, stone, oresor other mineral substances,in solid (including powderor paste) form; machineryfor agglomerating, shaping ormoulding solid mineral fuels,ceramic paste, unhardened ce-ments, plastering materialsor other mineral products inpowder or paste form; ma-chines for forming foundrymoulds of sand.

847410 - Sorting, screening, separat-ing or washing machines


847420 - Crushing or grinding ma-chines


- Mixing or kneading ma-chines:

847431 - - Concrete or mortar mixers Change to subheading 847431from any other subheading

847432 - - Machines for mixing min-eral substances with bitumen





8475 Machines for assembling elec-tric or electronic lamps, tubesor valves or flash-bulb, inglass envelopes; machines formanufacturing or hot workingglass or glassware.

356



847510 - Machines for assemblingelectric or electronic lamps,tubes or valves or flash-bulbs,in glass envelopes


- Machines for manufacturingor hot working glass or glass-ware:

847521 - - Machines for makingoptical fibres and preformsthereof




8476 Automatic goods-vendingmachines (for example,postage stamp, cigarette, foodor beverage machines), in-cluding money-changing ma-chines.- Automatic beverage-vend-ing machines:

847621 - - Incorporating heating or re-frigerating devices



- Other machines:847681 - - Incorporating heating or re-

frigerating devicesChange to subheading 847681from any other subheading



8477 Machinery for working rubberor plastics or for the manu-facture of products from thesematerials, not specified or in-cluded elsewhere in this chap-ter.

847710 - Injection-moulding ma-chines


847720 - Extruders Change to subheading 847720from any other subheading

357



847730 - Blow moulding machines Change to subheading 847730from any other subheading

847740 - Vacuum moulding machinesand other thermoforming ma-chines


- Other machinery for mould-ing or otherwise forming:

847751 - - For moulding or retreadingpneumatic tyres or for mould-ing or otherwise forming innertubes





8478 Machinery for preparing ormaking up tobacco, not speci-fied or included elsewhere inthis chapter.



8479 Machines and mechanical ap-pliances having individualfunctions, not specified or in-cluded elsewhere in this chap-ter.

847910 - Machinery for public works,building or the like


847920 - Machinery for the extrac-tion or preparation of animalor fixed vegetable fats or oils


847930 - Presses for the manufactureof particle board or fibre build-ing board of wood or other lig-neous materials and other ma-chinery for treating wood orcork


847940 - Rope or cable-making ma-chines


358



847950 - Industrial robots, not else-where specified or included


847960 - Evaporative air coolers Change to subheading 847960from any other subheading

- Other machines andmechan-ical appliances:

847981 - - For treating metal, includ-ing electric wire coil-winders


847982 - - Mixing, kneading, crush-ing, grinding, screening, sift-ing, homogenising, emulsify-ing or stirring machines


847989 - - Other Change to subheading 847989from any other heading pro-vided there is a regional valuecontent of not less than 40%

847990 - Parts Change to heading 847990from any other heading

8480 Moulding boxes for metalfoundry; mould bases; mould-ing patterns; moulds for metal(other than ingot moulds),metal carbides, glass, mineralmaterials, rubber or plastics.


8481 Taps, cocks, valves and simi-lar appliances for pipes, boilershells, tanks, vats or the like,including pressure-reducingvalves and thermostaticallycontrolled valves.

848110 - Pressure-reducing valves Change to subheading 848110from any other subheading

848120 - Valves for oleohydraulic orpneumatic transmissions


848130 - Check (nonreturn) valves Change to subheading 848130from any other subheading

848140 - Safety or relief valves Change to subheading 848140from any other subheading

848180 - Other appliances: Change to subheading 848180from any other subheading


8482 Ball or roller bearings

359



848210 - Ball bearings Change to subheading 848210from any other subheading

848220 - Tapered roller bearings,including cone and taperedroller assemblies


848230 - Spherical roller bearings Change to subheading 848230from any other subheading

848240 - Needle roller bearings Change to subheading 848240from any other subheading

848250 - Other cylindrical roller bear-ings


848280 - Other, including combinedball/roller bearings


- Parts:848291 - - Balls, needles and rollers Change to subheading 848291

from any other heading848299 - - Other Change to subheading 848299

from any other heading8483 Transmission shafts (includ-

ing cam shafts and crankshafts) and cranks; bearinghousings and plain shaft bear-ings; gears and gearing; ballor roller screws; gear boxesand other speed changers, in-cluding torque converters;flywheels and pulleys, includ-ing pulley blocks; clutchesand shaft couplings (includinguniversal joints).

848310 - Transmission shafts (in-cluding cam shafts and crankshafts) and cranks


848320 - Bearing housings, incorpor-ating ball or roller bearings


848330 - Bearing housings, not in-corporating ball or roller bear-ings; plain shaft bearings


360



848340 - Gears and gearing, otherthan toothed wheels, chainsprockets and other transmis-sion elements presented sep-arately; ball or roller screws;gear boxes and other speedchangers, including torqueconverters

Change to subheading 848340from any subheading

848350 - Flywheels and pulleys, in-cluding pulley blocks


848360 - Clutches and shaft couplings(including universal joints)


848390 - Toothed wheels, chainsprockets and other transmis-sion elements presented sep-arately; parts


8484 Gaskets and similar joints ofmetal sheeting combined withother material or of 2 or morelayers of metal; sets or assort-ments of gaskets and similarjoints, dissimilar in composi-tion, put up in pouches, en-velopes or similar packings;mechanical seals.

848410 - Gaskets and similar joints ofmetal sheeting combined withother material or of 2 or morelayers of metal


848420 - Mechanical seals Change to subheading 848420from any other subheading


8486 Machines and apparatus of akind used solely or principallyfor the manufacture of semi-conductor boules or wafers,semiconductor devices, elec-tronic integrated circuits orflat panel displays; machinesand apparatus specified inNote 9(C) to this chapter; partsand accessories.

848610 - Machines and apparatus forthe manufacture of boules orwafers


361



848620 - Machines and apparatus forthe manufacture of semicon-ductor devices or of electronicintegrated circuits


848630 - Machines and apparatus forthe manufacture of flat paneldisplays


848640 - Machines and apparatus spe-cified in Note 9(C) to thischapter


848690 - Parts and accessories Change to subheading 848690from any other heading

8487 Machinery parts, not con-taining electrical connectors,insulators, coils, contacts orother electrical features, notspecified or included else-where in this chapter.



Chapter 85 Electrical machinery andequipment and partsthereof; sound recordersand reproducers, televisionimage and sound recordersand reproducers, and partsand accessories of such art-icles

8501 Electric motors and generators(excluding generating sets).


8502 Electric generating sets androtary converters.


8503 Parts suitable for use solely orprincipally with the machinesof heading 85.01 or 85.02.


8504 Electrical transformers, staticconverters (for example, recti-fiers) and inductors.

850410 - Ballasts for discharge lampsor tubes


- Liquid dielectric transform-ers:

850421 - - Having a power han-dling capacity not exceeding650 kVA


362



850422 - - Having a power handlingcapacity exceeding 650 kVAbut not exceeding 10,000 kVA


850423 - - Having a power han-dling capacity exceeding10,000 kVA


- Other transformers:850431 - - Having a power handling

capacity not exceeding 1 kVAChange to subheading 850431from any other heading

850432 - - Having a power handlingcapacity exceeding 1 kVA butnot exceeding 16 kVA


850433 - - Having a power handlingcapacity exceeding 16 kVAbut not exceeding 500 kVA


850434 - - Having a power handlingcapacity exceeding 500 kVA


850440 - Static converters Change to subheading 850440from any subheading

850450 - Other inductors Change to subheading 850450from any subheading


8505 Electro-magnets; perman-ent magnets and articles in-tended to become permanentmagnets after magnetisation;electro-magnetic or perman-ent magnet chucks, clampsand similar holding devices;electro-magnetic couplings,clutches and brakes; elec-tro-magnetic lifting heads:

850511 - Permanent magnets and art-icles intended to become per-manent magnets after mag-netisation: Of metal


850519 - Permanent magnets and art-icles intended to become per-manent magnets after mag-netisation: Other


850520 - Electro-magnetic couplings,clutches and brakes


850590 - Other, including parts Change to subheading 850590from any other heading

363



8506 Primary cells and primary bat-teries.

850610 - Manganese dioxide Change to subheading 850610from any other subheading

850630 - Mercuric oxide Change to subheading 850630from any other subheading

850640 - Silver oxide Change to subheading 850640from any other subheading

850650 - Lithium Change to subheading 850650from any other subheading

850660 - Air-zinc Change to subheading 850660from any other subheading

850680 - Other primary cells and pri-mary batteries:



8507 Electric accumulators, in-cluding separators therefor,whether or not rectangular(including square)

850710 - Lead-acid, of a kind used forstarting piston engines


850720 - Other lead-acid accumula-tors


850730 - Nickel-cadmium Change to subheading 850730from any other subheading

850740 - Nickel-iron Change to subheading 850740from any other subheading

850780 - Other accumulators Change to subheading 850780from any other subheading


8508 Vacuum cleaners- With self-contained electricmotor:

850811 - - Of a power not exceed-ing 1,500W and having a dustbag or other receptacle cap-acity not exceeding 20 l


364



850819 - - Other Vacuum cleaners, includingdry and wet vacuum cleanersof this subheading: Change tosubheading 850819 from anyother subheading; Machinesand mechanical applianceshaving individual functions,not specified or included else-where of this subheading:Change to subheading 850819from any other heading pro-vided there is a regional valuecontent of not less than 40%

850860 - Other vacuum cleaners Change to subheading 850860from any other heading pro-vided there is a regional valuecontent of not less than 40%


8509 Electro-mechanical domes-tic appliances, with self con-tained electric motor, otherthan vacuum cleaners of head-ing 85.08.

850940 - Food grinders and mixers;fruit or vegetable juice extrac-tors


850980 - Other appliances Change to subheading 850980from any other subheading


8510 Shavers, hair clippers andhair-removing appliances,with self-contained electricmotor.

851010 - Shavers Change to subheading 851010from any other subheading

851020 - Hair clippers Change to subheading 851020from any other subheading

851030 - Hair-removing appliances Change to subheading 851030from any other subheading


365



8511 Electrical ignition or startingequipment of a kind used forspark-ignition or compres-sion-ignition internal combus-tion engines (for example, ig-nition magnetos, magneto-dy-namos, ignition coils, spark-ing plugs and glow plugs,starter motors); generators(for example, dynamos, alter-nators) and cut-outs of a kindused in conjunction with suchengines.


8512 Electrical lighting or sig-nalling equipment (excludingarticles of heading 85.39),windscreen wipers, defrostersand demisters, of a kind usedfor cycles or motor vehicles.

851210 - Lighting or visual signallingequipment of a kind used onbicycles


851220 - Other lighting or visual sig-nalling equipment


851230 - Sound signalling equipment Change to subheading 851230from any subheading

851240 - Windscreen wipers, de-frosters and demisters



8513 Portable electric lamps de-signed to function by theirown source of energy (for ex-ample, dry batteries, accumu-lators, magnetos), other thanlighting equipment of heading85.12.

851310 - Lamps Change to subheading 851310from any other subheading


366



8514 Industrial or laboratory elec-tric furnaces and ovens (in-cluding those functioning byinduction or dielectric loss);other industrial or laboratoryequipment for the heat treat-ment of materials by inductionor dielectric loss.

851410 - Resistance heated furnacesand ovens:


851420 - Furnaces and ovens func-tioning by induction or dielec-tric loss:


851430 - Other furnaces and ovens Change to subheading 851430from any other subheading

851440 - Other equipment for the heattreatment of materials by in-duction or dielectric loss



8515 Electric (including electricallyheated gas), laser or other lightor photon beam, ultrasonic,electron beam, magnetic pulseor plasma arc soldering, braz-ing or welding machines andapparatus, whether or not cap-able of cutting; electric ma-chines and apparatus for hotspraying of metals or cermets.- Brazing or soldering ma-chines and apparatus:

851511 - - Soldering irons and guns Change to subheading 851511from any other subheading


- Machines and apparatus forresistance welding of metal:

851521 - - Fully or partly automatic Change to subheading 851521from any other subheading


- Machines and apparatus forarc (including plasma arc)welding of metals:

367



851531 - - Fully or partly automatic Change to subheading 851531from any other subheading


851580 - Other machines and appar-atus



8516 Electric instantaneous or stor-age water heaters and im-mersion heaters; electricspace heating apparatus andsoil heating apparatus; elec-tro-thermic hair-dressing ap-paratus (for example, hairdryers, hair curlers, curlingtong heaters) and hand dry-ers; electric smoothing irons;other electro-thermic appli-ances of a kind used for do-mestic purposes; electric heat-ing resistors, other than thoseof heading 85.45.

851610 - Electric instantaneous orstorage water heaters and im-mersion heaters


- Electric space heating appar-atus and electric soil heatingapparatus:

851621 - - Storage heating radiators Change to subheading 851621from any other subheading


- Electro-thermic hair-dress-ing or hand-drying apparatus:

851631 - -Hair dryers Change to subheading 851631from any other subheading

851632 - - Other hair-dressing appar-atus


851633 - - Hand-drying apparatus Change to subheading 851633from any other subheading

851640 - Electric smoothing irons Change to subheading 851640from any other subheading

851650 - Microwave ovens Change to subheading 851650from any other subheading

368



851660 - Other ovens; cookers, cook-ing plates, boiling rings,grillers and roasters


- Other electro-thermic appli-ances:

851671 - - Coffee or tea makers Change to subheading 851671from any other subheading

851672 - - Toasters Change to subheading 851672from any other subheading


851680 - Electric heating resistors Change to subheading 851680from any other subheading


8517 Telephone sets, including tele-phones for cellular networksor for other wireless networks;other apparatus for the trans-mission or reception of voice,images or other data, includ-ing apparatus for communi-cation in a wired or wirelessnetwork (such as a local orwide area network), otherthan transmission or receptionapparatus of heading 84.43,85.25, 85.27 or 85.28.- Telephone sets, includingtelephones for cellular net-works or for other wirelessnetworks:

851711 - - Line telephone sets withcordless handsets


851712 - - Telephones for cellular net-works or for other wirelessnetworks



369



- Other apparatus for trans-mission or reception of voice,images or other data, includ-ing apparatus for communica-tion in a wired or wireless net-work (such as a local or widearea network):

851761 - - Base stations Change to subheading 851761from any other subheading

851762 - - Machines for the recep-tion, conversion and transmis-sion or regeneration of voice,images or other data, includ-ing switching or routing ap-paratus




8518 Microphones and standstherefor; loudspeakers,whether or not mounted intheir enclosures; headphonesand earphones, whether or notcombined with a microphone,and sets consisting of a mi-crophone and 1 or more loud-speakers; audio frequencyelectric amplifiers; electricsound amplifier sets.

851810 - Microphones and standstherefor


- Loudspeakers, whether ornot mounted in their enclo-sures:

851821 - - Single loudspeakers,mounted in their enclosures


851822 - - Multiple loudspeakers,mounted in the same enclo-sure



370



851830 - Headphones and earphones,whether or not combined witha microphone, and sets con-sisting of a microphone and 1or more loudspeakers


851840 - Audio-frequency electricamplifiers


851850 - Electric sound amplifier sets Change to subheading 851850from any other subheading


8519 Sound recording or reprodu-cing apparatus.


8521 Video recording or reprodu-cing apparatus, whether or notincorporating a video tuner.


8522 Parts and accessories suitablefor use solely or principallywith the apparatus of headings85.19 to 85.21.


8523 Discs, tapes, solid-statenon-volatile storage devices,“smart cards” and other mediafor the recording of sound orof other phenomena, whetheror not recorded, includingmatrices and masters for theproduction of discs, but ex-cluding products of Chapter37.


8525 Transmission apparatus forradio-broadcasting or televi-sion, whether or not incorp-orating reception apparatusor sound recording or repro-ducing apparatus; televisioncameras, digital cameras andvideo camera recorders.


8526 Radar apparatus, radio navi-gational aid apparatus andradio remote control appar-atus.


371



8527 Reception apparatus forradio-broadcasting, whetheror not combined, in the samehousing, with sound recordingor reproducing apparatus or aclock.


8528 Monitors and projectors, notincorporating television re-ception apparatus; recep-tion apparatus for television,whether or not incorporatingradio-broadcast receivers orsound or video recording orreproducing apparatus.


8529 Parts suitable for use solely orprincipally with the apparatusof headings 85.25 to 85.28.


8530 Electrical signalling, safetyor traffic control equipmentfor railways, tramways, roads,inland waterways, parking fa-cilities, port installations orairfields (other than those ofheading 86.08).

853010 - Equipment for railways ortramways


853080 - Other equipment Change to subheading 853080from any other subheading


8531 Electric sound or visual sig-nalling apparatus (for ex-ample, bells, sirens, indicatorpanels, burglar or fire alarms),other than those of heading85.12 or 85.30.

853110 - Burglar or fire alarms andsimilar apparatus


853120 - Indicator panels incorpor-ating liquid crystal devices(LCD) or light emitting diodes(LED)


853180 - Other apparatus Change to subheading 853180from any other subheading


372



8532 Electrical capacitors, fixed,variable or adjustable (pre-set).

853210 - Fixed capacitors designedfor use in 50/60 Hz circuitsand having a reactive powerhandling capacity of not lessthan 0.5 kvar (power capaci-tors)


- Other fixed capacitors:853221 - - Tantalum Change to subheading 853221

from any other subheading853222 - - Aluminium electrolytic Change to subheading 853222

from any other subheading853223 - - Ceramic dielectric, single

layerChange to subheading 853223from any other subheading

853224 - - Ceramic dielectric, multi-layer


853225 - - Dielectric of paper or plas-tics



853230 - Variable or adjustable (pre-set) capacitors



8533 Electrical resistors (includingrheostats and potentiometers),other than heating resistors.

853310 - Fixed carbon resistors, com-position or film types


- Other fixed resistors:853321 - - For a power handling cap-

acity not exceeding 20 WChange to subheading 853321from any other subheading


- Wirewound variable resis-tors, including rheostats andpotentiometers:

853331 - - For a power handling cap-acity not exceeding 20 W



373



853340 - Other variable resistors, in-cluding rheostats and poten-tiometers



8534 Printed circuits. Change to heading 8534 fromany other heading

8535 Electrical apparatus forswitching or protecting elec-trical circuits, or for makingconnections to or in elec-trical circuits (for example,switches, fuses, lightningarresters, voltage limiters,surge suppressors, plugs andother connectors, junctionboxes), for a voltage exceed-ing 1,000 volts.


8536 Electrical apparatus forswitching or protecting elec-trical circuits, or for makingconnections to or in elec-trical circuits (for example,switches, relays, fuses, surgesuppressors, plugs, sock-ets, lamp-holders and otherconnectors, junction boxes),for a voltage not exceeding1,000 volts; connectors foroptical fibres, optical fibrebundles or cables.


8537 Boards, panels, consoles,desks, cabinets and otherbases, equipped with 2 ormore apparatus of heading85.35 or 85.36, for electriccontrol or the distribution ofelectricity, including thoseincorporating instruments orapparatus of Chapter 90, andnumerical control apparatus,other than switching appar-atus of heading 85.17.


8538 Parts suitable for use solelyor principally with the appar-atus of heading 85.35, 85.36or 85.37.


374



8539 Electric filament or dischargelamps, including sealed beamlamp units and ultra-violet orinfra-red lamps; arc-lamps.

853910 - Sealed beam lamp units Change to subheading 853910from any other subheading

- Other filament lamps, ex-cluding ultra-violet or infra-red lamps:

853921 - - Tungsten halogen Change to subheading 853921from any other subheading

853922 - - Other, of a power not ex-ceeding 200 W and for a volt-age exceeding 100 V



- Discharge lamps, other thanultra-violet lamps:

853931 - - Fluorescent, hot cathode Change to subheading 853931from any other subheading

853932 - - Mercury or sodium vapourlamps; metal halide lamps



- Ultra-violet or infra-redlamps; arc-lamps:

853941 - - Arc-lamps Change to subheading 853941from any other subheading



8540 Thermionic, cold cathodeor photo-cathode valves andtubes (for example, vacuumor vapour or gas-filled valvesand tubes, mercury arc recti-fying valves and tubes, cath-ode-ray tubes, television cam-era tubes).- Cathode-ray television pic-ture tubes, including videomonitor cathode-ray tubes:

375



854011 - - Colour Change to subheading 854011from any other subheading

854012 - - Black and white or othermonochrome


854020 - Television camera tubes;image converters and inten-sifiers; other photo-cathodetubes


854040 - Data/graphic display tubes,colour, with a phosphor dotscreen pitch smaller than0.4 mm


854050 - Data/graphic display tubes,black and white or othermonochrome


854060 - Other cathode-ray tubes Change to subheading 854060from any other subheading

- Microwave tubes (for ex-ample, magnetrons, klystrons,travelling wave tubes, car-cinotrons), excluding grid-controlled tubes:

854071 - - Magnetrons Change to subheading 854071from any other subheading

854072 - - Klystrons Change to subheading 854072from any other subheading


- Other valves and tubes:854081 - - Receiver or amplifier

valves and tubesChange to subheading 854081from any other subheading


- Parts:854091 - - Of cathode-ray tubes Change to subheading 854091



376



8541 Diodes, transistors and similarsemiconductor devices; pho-tosensitive semiconductor de-vices, including photovoltaiccells whether or not assembledin modules or made up intopanels; light emitting diodes;mounted piezo-electric crys-tals.

854110 - Diodes, other than photosen-sitive or light emitting diodes


- Transistors, other than pho-tosensitive transistors:

854121 - - With a dissipation rate ofless than 1 W



854130 - Thyristors, diacs and triacs,other than photosensitive de-vices


854140 - Photosensitive semiconduc-tor devices, including photo-voltaic cells whether or not as-sembled in modules or madeup into panels; light emittingdiodes


854150 - Other semiconductor devices Change to subheading 854150from any other subheading

854160 - Mounted piezo-electric crys-tals



8542 Electronic integrated circuits.- Electronic integrated cir-cuits:

854231 - - Processors and controllers,whether or not combined withmemories, converters, logiccircuits, amplifiers, clock andtiming circuits, or other cir-cuits


854232 - - Memories Change to subheading 854232from any other subheading

854233 - - Amplifiers Change to subheading 854233from any other subheading

377





8543 Electrical machines and ap-paratus, having individualfunctions, not specified or in-cluded elsewhere in this chap-ter.

854310 - Particle accelerators Change to subheading 854310from any other subheading

854320 - Signal generators Change to subheading 854320from any other subheading

854330 - Machines and apparatus forelectroplating, electrolysis orelectrophoresis


854370 - Other machines and appar-atus



8544 Insulated (including enam-elled or anodised) wire, cable(including co-axial cable) andother insulated electric con-ductors, whether or not fittedwith connectors; optical fibrecables, made up of individu-ally sheathed fibres, whetheror not assembled with electricconductors or fitted with con-nectors.


8545 Carbon electrodes, carbonbrushes, lamp carbons, batterycarbons and other articles ofgraphite or other carbon, withor without metal, of a kindused for electrical purposes.


8546 Electrical insulators of anymaterial.


378



8547 Insulating fittings for elec-trical machines, appliancesor equipment, being fittingswholly of insulating materialapart from any minor compo-nents of metal (for example,threaded sockets) incorpor-ated during moulding solelyfor purposes of assembly,other than insulators of head-ing 85.46; electrical conduittubing and joints therefor, ofbase metal lined with insulat-ing material.


8548 Waste and scrap of primarycells, primary batteries andelectric accumulators; spentprimary cells, spent primarybatteries and spent electric ac-cumulators; electrical partsof machinery or apparatus,not specified or included else-where in this chapter.

854810 - Waste and scrap of primarycells, primary batteries andelectric accumulators; spentprimary cells, spent primarybatteries and spent electric ac-cumulators




Chapter 86 Railway or tramway loco-motives, rolling-stock andparts thereof; railway ortramway track fixtures andfittings and parts thereof;mechanical (including elec-tro-mechanical) traffic sig-nalling equipment of allkinds

8601 Rail locomotives poweredfrom an external source ofelectricity or by electric accu-mulators.


379



8602 Other rail locomotives; loco-motive tenders.


8603 Self-propelled railway ortramway coaches, vans andtrucks, other than those ofheading 86.04.


8604 Railway or tramway main-tenance or service vehicles,whether or not self-propelled(for example, workshops,cranes, ballast tampers, track-liners, testing coaches andtrack inspection vehicles).


8605 Railway or tramway passen-ger coaches, not self-pro-pelled; luggage vans, post of-fice coaches and other specialpurpose railway or tramwaycoaches, not self-propelled(excluding those of heading86.04).


8606 Railway or tramway goodsvans andwagons, not self-pro-pelled.


8607 Parts of railway or tramwaylocomotives or rolling-stock.


8608 Railway or tramway track fix-tures and fittings; mechanical(including electro-mechan-ical) signalling, safety or traf-fic control equipment for rail-ways, tramways, roads, inlandwaterways, parking facilities,port installations or airfields;parts of the foregoing.


8609 Containers (including con-tainers for the transport offluids) specially designed andequipped for carriage by 1 ormore modes of transport.



Chapter 87 Vehicles other than railwayor tramway rolling-stock,and parts and accessoriesthereof

380



8701 Tractors (other than tractors ofheading 8709).


8702 Motor vehicles for the trans-port of 10 or more persons, in-cluding the driver.


8703 Motor cars and other motorvehicles principally designedfor the transport of persons(other than those of heading87.02), including station wag-ons and racing cars.


8704 Motor vehicles for the trans-port of goods.


8705 Special purpose motor ve-hicles, other than those prin-cipally designed for the trans-port of persons or goods (forexample, breakdown lorries,crane lorries, fire fighting ve-hicles, concrete-mixer lorries,road sweeper lorries, spray-ing lorries, mobile workshops,mobile radiological units).


8706 Chassis fitted with engines,for the motor vehicles of head-ings 8701 to 8705.


8707 Bodies (including cabs), forthe motor vehicles of headings8701 to 8705.


8708 Parts and accessories of themotor vehicles of headings8701 to 8705.


381



8709 Works trucks, self-propelled,not fitted with lifting or han-dling equipment, of the typeused in factories, warehouses,dock areas or airports forshort distance transport ofgoods; tractors of the typeused on railway station plat-forms; parts of the foregoingvehicles.- Vehicles:

870911 - - Electrical Change to subheading 870911from any other subheading



8710 Tanks and other armouredfighting vehicles, motorised,whether or not fitted withweapons, and parts of suchvehicles.


8711 Motorcycles (includingmopeds) and cycles fitted withan auxiliary motor, with orwithout side-cars; side-cars.


8712 Bicycles and other cycles (in-cluding delivery tricycles),not motorised.


8713 Carriages for disabled per-sons, whether or not mo-torised or otherwise mechan-ically propelled.


8714 Parts and accessories of ve-hicles of headings 8711 to8713.


8715 Baby carriages and partsthereof.


8716 Trailers and semi-trailers;other vehicles, not mechanic-ally propelled; parts thereof.



Chapter 88 Aircraft, spacecraft andparts thereof

382



8801 Balloons and dirigibles; glid-ers, hang gliders and othernon-powered aircraft.


8802 Other aircraft (for example,helicopters, aeroplanes);spacecraft (including satel-lites) and suborbital andspacecraft launch vehicles.


8803 Parts of goods of heading8801 or 8802.


8804 Parachutes (including dirigi-ble parachutes and paraglid-ers) and rotochutes; partsthereof and accessoriesthereto.


8805 Aircraft launching gear;deck-arrestor or similar gear;ground flying trainers; partsof the foregoing articles.



Chapter 89 Ships, boats and floatingstructures

8901 Cruise ships, excursion boats,ferry-boats, cargo ships,barges and similar vessels forthe transport of persons orgoods.

Change to heading 8901 fromany other chapter or no changein tariff classification is re-quired provided there is a re-gional value content of notless than 45%

8902 Fishing vessels; factory shipsand other vessels for process-ing or preserving fishery prod-ucts.


8903 Yachts and other vessels forpleasure or sports; rowingboats and canoes.


383



8904 Tugs and pusher craft. Change to heading 8904 fromany other chapter or no changein tariff classification is re-quired provided there is a re-gional value content of notless than 45%

8905 Light-vessels, fire-floats,dredgers, floating cranes, andother vessels the navigabil-ity of which is subsidiary totheir main function; floatingdocks; floating or submersibledrilling or production plat-forms.


8906 Other vessels, including war-ships and lifeboats other thanrowing boats.


8907 Other floating structures (forexample, rafts, tanks, coffer-dams, landing-stages, buoysand beacons).


8908 Vessels and other floatingstructures for breaking up.



Chapter 90 Optical, photographic, cine-matographic, measuring,checking, precision, medicalor surgical instruments andapparatus; parts and acces-sories thereof

9001 Optical fibres and optical fibrebundles; optical fibre cablesother than those of heading85.44; sheets and plates ofpolarising material; lenses(including contact lenses),prisms, mirrors and other op-tical elements, of anymaterial,unmounted, other than suchelements of glass not opticallyworked.

384



900110 - Optical fibres, optical fibrebundles and cables


900120 - Sheets and plates of polaris-ing material


900130 - Contact lenses Change to subheading 900130from any other heading

900140 - Spectacle lenses of glass Change to subheading 900140from any other heading

900150 - Spectacle lenses of other ma-terials



9002 Lenses, prisms, mirrors andother optical elements, of anymaterial, mounted, being partsof or fittings for instrumentsor apparatus, other than suchelements of glass not opticallyworked.


9003 Frames and mountings forspectacles, goggles or the like,and parts thereof.- Frames and mountings:

900311 - - Of plastics Change to subheading 900311from any other subheading

900319 - - Of other materials Change to subheading 900319from any other subheading


9004 Spectacles, goggles and thelike, corrective, protective orother.


9005 Binoculars, monoculars, otheroptical telescopes, and mount-ings therefor; other astronom-ical instruments and mount-ings therefor, but not includ-ing instruments for radio-as-tronomy.

900510 - Binoculars Change to subheading 900510from any other subheading

900580 - Other instruments Change to subheading 900580from any subheading

385



900590 - Parts and accessories (in-cluding mountings)


9006 Photographic (other than cine-matographic) cameras; photo-graphic flashlight apparatusand flashbulbs other thandischarge lamps of heading85.39.

900610 - Cameras of a kind used forpreparing printing plates orcylinders

Change to subheading 900610from any other subheadingprovided there is a regionalvalue content of not less than30%

900630 - Cameras specially designedfor underwater use, for aerialsurvey or for medical or sur-gical examination of internalorgans; comparison camerasfor forensic or criminologicalpurposes.


900640 - Instant print cameras Change to subheading 900640from any other subheading

- Other cameras:900651 - - With a through-the-lens

viewfinder (single lens reflex(SLR)), for roll film of a widthnot exceeding 35 mm


900652 - - Other, for roll film of awidth less than 35 mm


900653 - - Other, for roll film of awidth of 35 mm



- Photographic flashlight ap-paratus and flashbulbs:

900661 - - Discharge lamp (“elec-tronic”) flashlight apparatus



- Parts and accessories:900691 - - For cameras Change to subheading 900691



386



9007 Cinematographic cameras andprojectors, whether or not in-corporating sound recordingor reproducing apparatus.- Cameras:

900711 - - For film of less than 16 mmwidth or for double-8 mm film



900720 - Projectors Change to subheading 900720from any other subheading

- Parts and accessories:900791 - - For cameras Change to subheading 900791

from any other heading900792 - - For projectors Change to subheading 900792

from any other heading9008 Image projectors, other than

cinematographic; photo-graphic (other than cinemato-graphic) enlargers and reduc-ers.

900810 - Slide projectors Change to subheading 900810from any other subheading

900820 - Microfilm, microfiche orother microform readers,whether or not capable of pro-ducing copies


900830 - Other image projectors Change to subheading 900830from any other subheading

900840 - Photographic (other thancinematographic) enlargersand reducers



9010 Apparatus and equipment forphotographic (including cine-matographic) laboratories, notspecified or included else-where in this chapter; negato-scopes; projection screens.

387



901010 - Apparatus and equipmentfor automatically developingphotographic (including cine-matographic) film or paper inrolls or for automatically ex-posing developed film to rollsof photographic paper

Change to subheading 901010from any other subheadingprovided there is a regionalvalue content of not less than30%

901050 - Other apparatus and equip-ment for photographic (in-cluding cinematographic) la-boratories; negatoscopes


901060 - Projection screens Change to subheading 901060from any other subheading


9011 Compound optical micro-scopes, including those forphotomicrography, cinepho-tomicrography or micropro-jection.

901110 - Stereoscopic microscopes Change to subheading 901110from any other subheading

901120 - Other microscopes, for pho-tomicrography, cinephotomi-crography or microprojection


901180 - Other microscopes Change to subheading 901180from any other subheading


9012 Microscopes other than op-tical microscopes; diffractionapparatus.

901210 - Microscopes other than op-tical microscopes; diffractionapparatus



9013 Liquid crystal devices notconstituting articles providedfor more specifically in otherheadings; lasers, other thanlaser diodes; other optical ap-pliances and instruments, notspecified or included else-where in this chapter.

388



901310 - Telescopic sights for fit-ting to arms; periscopes; tele-scopes designed to form partsof machines, appliances, in-struments or apparatus of thischapter or section XVI


901320 - Lasers, other than laserdiodes


901380 - Other devices, appliancesand instruments



9014 Direction finding compasses;other navigational instrumentsand appliances.

901410 - Direction finding compasses Change to subheading 901410from any other subheading

901420 - Instruments and appliancesfor aeronautical or space navi-gation (other than compasses)


901480 - Other instruments and appli-ances



9015 Surveying (including pho-togrammetrical surveying),hydrographic, oceanographic,hydrological, meteorologicalor geophysical instrumentsand appliances, excludingcompasses; rangefinders.

901510 - Rangefinders Change to subheading 901510from any other subheading

901520 - Theodolites and tachymeters(tacheometers)


901530 - Levels Change to subheading 901530from any other subheading

901540 - Photogrammetrical survey-ing instruments and appli-ances


901580 - Other instruments and appli-ances



389



9016 Balances of a sensitivity of5 cg or better, with or withoutweights.


9017 Drawing, marking-out ormathematical calculating in-struments (for example, draft-ing machines, pantographs,protractors, drawing sets,slide rules, disc calculators);instruments for measuringlength, for use in the hand (forexample, measuring rods andtapes, micrometers, callipers),not specified or included else-where in this chapter.

901710 - Drafting tables and ma-chines, whether or not auto-matic


901720 - Other drawing, marking-outor mathematical calculatinginstruments


901730 - Micrometers, callipers andgauges


901780 - Other instruments Change to subheading 901780from any other subheading


9018 Instruments and appliancesused in medical, surgical, den-tal or veterinary sciences, in-cluding scintigraphic appar-atus, other electro-medicalapparatus and sight-testing in-struments.

Change to heading 9018from any other heading or nochange in tariff classificationis required provided there is aregional value content of notless than 45%

9019 Mechano-therapy appliances;massage apparatus. psycho-logical aptitude-testing appar-atus; ozone therapy, oxygentherapy, aerosol therapy, arti-ficial respiration or other ther-apeutic respiration apparatus.


390



9020 Other breathing appliancesand gas masks, excluding pro-tective masks having neithermechanical parts nor replace-able filters.


9021 Orthopaedic appliances, in-cluding crutches, surgicalbelts and trusses; splints andother fracture appliances; arti-ficial parts of the body; hear-ing aids and other applianceswhich are worn or carried,or implanted in the body, tocompensate for a defect ordisability.


9022 Apparatus based on the useof X-rays or of alpha, beta orgamma radiations, whetheror not for medical, surgical,dental or veterinary uses, in-cluding radiography or ra-diotherapy apparatus, X-raytubes and other X-ray gener-ators, high tension generators,control panels and desks,screens, examination or treat-ment tables, chairs and thelike.- Apparatus based on the useof X-rays, whether or not formedical, surgical, dental orveterinary uses, including ra-diography or radiotherapy ap-paratus:

902212 - - Computed tomography ap-paratus


902213 - - Other, for dental uses Change to subheading 902213from any other subheading

902214 - - Other, for medical, surgicalor veterinary uses


902219 - - For other uses Change to subheading 902219from any other subheading

391



- Apparatus based on the useof alpha, beta or gamma radia-tions, whether or not for med-ical, surgical, dental or veter-inary uses, including radiogra-phy or radiotherapy apparatus:

902221 - - For medical, surgical, den-tal or veterinary uses


902229 - - For other uses Change to subheading 902229from any other subheading

902230 - X-ray tubes Change to subheading 902230from any other subheading

902290 - Other, including parts andaccessories


9023 Instruments, apparatus andmodels, designed for demon-strational purposes (for ex-ample, in education or exhib-itions), unsuitable for otheruses.


9024 Machines and appliances fortesting the hardness, strength,compressibility, elasticity orother mechanical propertiesof materials (for example,metals, wood, textiles, paper,plastics).

902410 - Machines and appliances fortesting metals


902480 - Other machines and appli-ances



9025 Hydrometers and simi-lar floating instruments,thermometers, pyrometers,barometers, hygrometers andpsychrometers, recording ornot, and any combination ofthese instruments.- Thermometers and pyrome-ters, not combined with otherinstruments:

902511 - - Liquid-filled, for directreading


392




902580 - Other instruments Change to subheading 902580from any other subheading


9026 Instruments and apparatus formeasuring or checking theflow, level, pressure or othervariables of liquids or gases(for example, flow meters,level gauges, manometers,heat meters), excluding instru-ments and apparatus of 9014,9015, 9028 or 9032.

902610 - For measuring or checkingthe flow or level of liquids


902620 - For measuring or checkingpressure


902680 - Other instruments or appar-atus



9027 Instruments and apparatus forphysical or chemical analysis(for example, polarimeters,refractometers, spectrome-ters, gas or smoke analysisapparatus); instruments andapparatus for measuring orchecking viscosity, porosity,expansion, surface tensionor the like; instruments andapparatus for measuring orchecking quantities of heat,sound or light (including ex-posure meters); microtomes.

902710 - Gas or smoke analysis appar-atus


902720 - Chromatographs and elec-trophoresis instruments


902730 - Spectrometers, spectropho-tometers and spectrographsusing optical radiations (UV,visible, IR)


393



902750 - Other instruments and appar-atus using optical radiations(UV, visible, IR)


902780 - Other instruments and appar-atus


902790 -Microtomes; parts and acces-sories:


9028 Gas, liquid or electricity sup-ply or production meters, in-cluding calibrating meterstherefor.

902810 - Gas meters Change to subheading 902810from any other subheading

902820 - Liquid meters Change to subheading 902820from any other subheading

902830 - Electricity meters Change to subheading 902830from any other subheading


9029 Revolution counters, pro-duction counters, taximeters,mileometers, pedometers andthe like; speed indicators andtachometers, other than thoseof heading 90.14 or 90.15;stroboscopes.

902910 - Revolution counters, pro-duction counters, taximeters,mileometers, pedometers andthe like


902920 - Speed indicators andtachometers; stroboscopes



9030 Oscilloscopes, spectrum anal-ysers and other instrumentsand apparatus for measuringor checking electrical quanti-ties, excludingmeters of head-ing 90.28; instruments andapparatus for measuring ordetecting alpha, beta, gamma,X-ray, cosmic or other ionis-ing radiations.

394



903010 - Instruments and apparatusfor measuring or detectingionising radiations


903020 - Oscilloscopes and oscillo-graphs


- Other instruments and appar-atus, for measuring or check-ing voltage, current, resis-tance or power:

903031 - - Multimeters without arecording device


903032 - - Multimeters with a record-ing device


903033 - - Other, without a recordingdevice


903039 - - Other, with a recording de-vice


903040 - Other instruments and ap-paratus, specially designed fortelecommunications (for ex-ample, cross-talk meters, gainmeasuring instruments, distor-tion factor meters, psophome-ters)


- Other instruments and appar-atus:

903082 - - For measuring or checkingsemiconductor wafers or de-vices


903084 - - Other, with a recording de-vice



903090 - Parts and accessories: Change to subheading 903090from any other heading

9031 Measuring or checking instru-ments, appliances and ma-chines, not specified or in-cluded elsewhere in this chap-ter; profile projectors.

903110 - Machines for balancingmechanical parts


903120 - Test benches Change to subheading 903120from any other subheading

395



- Other optical instrumentsand appliances:

903141 - - For inspecting semicon-ductor wafers or devices orfor inspecting photomasks orreticles used in manufacturingsemiconductor devices



903180 - Other instruments, appli-ances and machines



9032 Automatic regulating or con-trolling instruments and ap-paratus.

903210 - Thermostats Change to subheading 903210from any other subheading

903220 - Manostats Change to subheading 903220from any other subheading

- Other instruments and appar-atus:

903281 - - Hydraulic or pneumatic Change to subheading 903281from any other subheading



9033 Parts and accessories (not spe-cified or included elsewherein this chapter) for machines,appliances, instruments or ap-paratus of chapter 90.



Chapter 91 Clocks and watches andparts thereof

9101 Wrist-watches, pocket-watches and other watches,including stop-watches, withcase of precious metal orof metal clad with preciousmetal.


396



9102 Wrist-watches, pocket-watches and other watches,including stop-watches, otherthan those of heading 91.01.


9103 Clocks with watch move-ments, excluding clocks ofheading 91.04.


9104 Instrument panel clocks andclocks of a similar type for ve-hicles, aircraft, spacecraft orvessels.


9105 Other clock. Change to heading 9105 fromany other heading

9106 Time of day recording appar-atus and apparatus for measur-ing, recording or otherwise in-dicating intervals of time, withclock or watch movement orwith synchronous motor (forexample, time-registers, time-recorders).


9107 Time switches with clock orwatch movement or with syn-chronous motor.


9108 Watch movements, completeand assembled.


9109 Clock movements, completeand assembled.


9110 Complete watch or clockmovements, unassembled orpartly assembled (movementsets); incomplete watch orclock movements, assembled;rough watch or clock move-ments.


9111 Watch cases and parts thereof.911110 - Cases of precious metal or of

metal clad with precious metalChange to subheading 911110from any other subheading

911120 - Cases of base metal, whetheror not gold- or silver-plated


397



911180 - Other cases Change to subheading 911180from any other subheading


9112 Clock cases and cases of asimilar type for other goods ofthis chapter, and parts thereof.


9113 Watch straps, watch bandsand watch bracelets, and partsthereof.


9114 Other clock or watch parts. Change to heading 9114 fromany other heading


Chapter 92 Musical instruments; partsand accessories of such art-icles

9201 Pianos, including automaticpianos; harpsichords andother keyboard stringed in-struments.


9202 Other string musical instru-ments (for example, guitars,violins, harps).


9205 Other wind musical instru-ments (for example, clarinets,trumpets, bagpipes).


9206 Percussion musical instru-ments (for example, drums,xylophones, cymbals, cas-tanets, maracas).


9207 Musical instruments, thesound of which is produced,or must be amplified, elec-trically (for example, organs,guitars, accordions).


398



9208 Musical boxes, fairgroundorgans, mechanical streetorgans, mechanical singingbirds, musical saws andother musical instruments notfalling within any other head-ing of this chapter; decoy callsof all kinds; whistles, callhorns and other mouth-blownsound signalling instruments.


9209 Parts (for example, mech-anisms for musical boxes)and accessories (for ex-ample, cards, discs androlls for mechanical instru-ments) of musical instru-ments; metronomes, tuningforks and pitch pipes of allkinds.



Chapter 93 Arms and ammunition;parts and accessoriesthereof

9301 Military weapons, other thanrevolvers, pistols and the armsof heading 9307.


9302 Revolvers and pistols, otherthan those of heading 9303 or9304.


9303 Other firearms and similar de-vices which operate by thefiring of an explosive charge(for example, sporting shot-guns and rifles, muzzle-load-ing firearms, Very pistols andother devices designed to pro-ject only signal flares, pistolsand revolvers for firing blankammunition, captive-bolt hu-mane killers, line-throwingguns).


9304 Other arms (for example,spring, air or gas guns and pis-tols, truncheons), excludingthose of heading 93.07.


399



9305 Parts and accessories of art-icles of headings 9301 to9304.


9306 Bombs, grenades, torpedoes,mines, missiles, and similarmunitions of war and partsthereof; cartridges and otherammunition and projectilesand parts thereof, includingshot and cartridge wads.


9307 Swords, cutlasses, bayonets,lances and similar arms andparts thereof and scabbardsand sheaths therefor.



Chapter 94 Furniture; bedding, mat-tresses, mattress supports,cushions and similar stuffedfurnishings; lamps andlighting fittings, not else-where specified or included;illuminated signs, illumin-ated name-plates and thelike; prefabricated buildings

9401 Seats (other than those ofheading 94.02), whether ornot convertible into beds, andparts thereof.

940110 - Seats of a kind used for air-craft


940120 - Seats of a kind used formotor vehicles


940130 - Swivel seats with variableheight adjustment


940140 - Seats other than garden seatsor camping equipment, con-vertible into beds


- Seats of cane, osier, bambooor similar materials:

940151 - - Of bamboo or rattan Change to subheading 940151from any other subheading


400



- Other seats, with woodenframes:

940161 - - Upholstered Change to subheading 940161from any other subheading


- Other seats, with metalframes:

940171 - - Upholstered Change to subheading 940171from any other subheading


940180 - Other seats Change to subheading 940180from any other subheading


9402 Medical, surgical, dentalor veterinary furniture (forexample, operating tables,examination tables, hospitalbeds with mechanical fittings,dentists’ chairs); barbers’chairs and similar chairs, hav-ing rotating as well as bothreclining and elevating move-ments; parts of the foregoingarticles.


9403 Other furniture and partsthereof.

940310 - Metal furniture of a kindused in offices


940320 - Other metal furniture Change to subheading 940320from any other subheading

940330 - Wooden furniture of a kindused in offices


940340 - Wooden furniture of a kindused in the kitchen


940350 - Wooden furniture of a kindused in the bedroom


940360 - Other wooden furniture Change to subheading 940360from any other subheading

940370 - Furniture of plastics Change to subheading 940370from any other subheading

401



- Furniture of other materials,including cane, osier, bambooor similar materials:

940381 - - Of bamboo or rattan Change to subheading 940381from any other subheading



9404 Mattress supports; articles ofbedding and similar furnish-ing (for example, mattresses,quilts, eiderdowns, cushions,pouffes and pillows) fittedwith springs or stuffed or in-ternally fitted with any ma-terial or of cellular rubberor plastics, whether or notcovered.


9405 Lamps and lighting fittingsincluding searchlights andspotlights and parts thereof,not elsewhere specified orincluded; illuminated signs,illuminated name-plates andthe like, having a permanentlyfixed light source, and partsthereof not elsewhere speci-fied or included.

940510 - Chandeliers and other elec-tric ceiling or wall lightingfittings, excluding those of akind used for lighting publicopen spaces or thoroughfares


940520 - Electric table, desk, bedsideor floor-standing lamps


940530 - Lighting sets of a kind usedfor Christmas trees


940540 - Other electric lamps andlighting fittings


940550 - Non-electrical lamps andlighting fittings


940560 - Illuminated signs, illumin-ated name-plates and the like


- Parts:

402



940591 - - Of glass Change to subheading 940591from any other heading

940592 - - Of plastics Change to subheading 940592from any other heading


9406 Prefabricated buildings. Change to heading 9406 fromany other heading


Chapter 95 Toys, games and sportsrequisites; parts and acces-sories thereof

9503 Tricycles, scooters, pedal carsand similar wheeled toys;dolls’ carriages; dolls; othertoys; reduced-size (“scale”)models and similar recre-ational models, working ornot; puzzles of all kinds.


9504 Articles for funfair, tableor parlour games, includ-ing pintables, billiards, spe-cial tables for casino gamesand automatic bowling alleyequipment.


9505 Festive, carnival or other en-tertainment articles, includingconjuring tricks and noveltyjokes.


9506 Articles and equipment forgeneral physical exercise,gymnastics, athletics, othersports (including table-tennis)or outdoor games, not speci-fied or included elsewhere inthis chapter; swimming poolsand paddling pools.


403



9507 Fishing rods, fish-hooks andother line fishing tackle;fish landing nets, butterflynets and similar nets; decoy“birds” (other than those ofheading 92.08 or 97.05) andsimilar hunting or shootingrequisites.


9508 Roundabouts, swings, shoot-ing galleries and other fair-ground amusements; travel-ling circuses and travellingmenageries; travelling the-atres.



Chapter 96 Miscellaneous manufac-tured articles

9601 Worked ivory, bone, tor-toise-shell, horn, antlers,coral, mother-of-pearl andother animal carving material,and articles of these materials(including articles obtained bymoulding).


9602 Worked vegetable or mineralcarving material and articlesof these materials; mouldedor carved articles of wax, ofstearin, of natural gums ornatural resins or of modellingpastes, and other moulded orcarved articles, not elsewherespecified or included; worked,unhardened gelatin (exceptgelatin of heading 35.03) andarticles of unhardened gelatin.


404



9603 Brooms, brushes (includingbrushes constituting parts ofmachines, appliances or ve-hicles), hand-operated mech-anical floor sweepers, notmotorised, mops and featherdusters; prepared knots andtufts for broom or brush mak-ing; paint pads and rollers;squeegees (other than rollersqueegees).


9604 Hand sieves and hand riddles. Change to heading 9604 fromany other chapter

9605 Travel sets for personal toi-let, sewing or shoe or clothescleaning.


9606 Buttons, press-fasteners,snap-fasteners and press-studs, buttonmoulds and otherparts of these articles; buttonblanks.


9607 Slide fasteners and partsthereof.


9608 Ball point pens; felt tipped andother porous-tipped pens andmarkers; fountain pens, sty-lograph pens and other pens;duplicating stylos; propellingor sliding pencils; pen-hold-ers, pencil-holders and similarholders; parts (including capsand clips) of the foregoing art-icles, other than those of head-ing 96.09.


9609 Pencils (other than pencilsof heading 96.08), crayons,pencil leads, pastels, drawingcharcoals, writing or drawingchalks and tailors’ chalks.


9610 Slates and boards, with writ-ing or drawing surfaces,whether or not framed.


405



9611 Date, sealing or numberingstamps, and the like (includ-ing devices for printing orembossing labels), designedfor operating in the hand;hand-operated composingsticks, and hand printing setsincorporating such composingsticks.


9612 Typewriter or similar rib-bons, inked or otherwise pre-pared for giving impressions,whether or not on spools or incartridges; ink-pads, whetheror not inked, with or withoutboxes.


9613 Cigarette lighters and otherlighters, whether or not mech-anical or electrical, and partsthereof other than flints andwicks.


9614 Smoking pipes (includingpipe bowls) and cigar orcigarette holders, and partsthereof.


9615 Combs, hair-slides and thelike; hair pins, curling pins,curling grips, hair-curlersand the like, other than thoseof heading 85.16, and partsthereof.


9616 Scent sprays and similar toi-let sprays, and mounts andheads therefor; powder-puffsand pads for the applicationof cosmetics or toilet prepar-ations.


9617 Vacuum flasks and other vac-uum vessels, complete withcases; parts thereof other thanglass inners.


9618 Tailors’ dummies and otherlay figures; automata andother animated displays usedfor shop window dressing.


406



Chapter 97 Works of art, collectors’pieces and antiques

9701 Paintings, drawings and pas-tels, executed entirely byhand, other than drawings ofheading 49.06 and other thanhand-painted or hand-deco-rated manufactured articles;collages and similar decora-tive plaques.


9702 Original engravings, printsand lithographs.


9703 Original sculptures and statu-ary, in any material.


9704 Postage or revenue stamps,stamp-postmarks, first-daycovers, postal stationery(stamped paper), and the like,used or unused, other thanthose of heading 49.07.


9705 Collections and collectors=pieces of zoological, botan-ical, mineralogical, anatom-ical, historical, archaeo-logical, palaeontological,ethnographic or numismaticinterest.


9706 Antiques of an age exceeding100 years.


407


Schedule 4 r 51N

Goods considered to be remanufacturedgoods

Schedule 4: added, on 1 May 2006, by regulation 5 of the Customs and Excise(Rules of Origin for Trans-Pacific Strategic Economic Partnership AgreementGoods) Amendment Regulations 2006 (SR 2006/103).

Goods classified in the following Tariff subheadings may be con-sidered remanufactured goods, except for those designed principallyfor use in automotive goods of Tariff headings or subheadings 8702,8703, 8704.21, 8704.31, 8704.32, 8706, and 8707:8408.10, 8408.20, 8408.90, 8409.10, 8409.91, 8409.99, 8412.21,8412.29, 8412.39, 8412.90, 8413.30, 8413.50, 8413.60, 8413.91,8414.30, 8414.80, 8414.90, 8483.10, 8483.30, 8483.40, 8483.50,8483.60, 8483.90, 8503.00, 8511.40, 8511.50, 8526.10, 8537.10,8542.31, 8542.32, 8542.33, and 8542.39.Schedule 4: amended, on 1 January 2007, by regulation 6 of the Customs and Excise(Tariff Changes) Amendment Regulations 2006 (SR 2006/333).

408




Schedule 5 rr 51O, 51P, 51R, 51U

Specific rules of origin for Trans-PacificStrategic Economic Partnership

Agreement goodsSchedule 5: added, on 1 May 2006, by regulation 5 of the Customs and Excise(Rules of Origin for Trans-Pacific Strategic Economic Partnership AgreementGoods) Amendment Regulations 2006 (SR 2006/103).Schedule 5 heading: amended, on 1 January 2010, by regulation 14 of the Cus-toms and Excise (Rules of Origin for AANZFTA Goods) Amendment Regula-tions 2009 (SR 2009/349).

SECTION I LIVE ANIMALS AND ANIMALPRODUCTS


01.01 – 01.06 A change to heading 01.01 through 01.06 fromany other chapter.

Chapter 02 Meat and edible meat offal


Chapter 03 Fish and crustaceans, molluscs and otheraquatic invertebrates

Note: Live fish, fish, crustaceans, molluscs, and otheraquatic invertebrates will be considered as ori-ginating when obtained from fry or larvae.


Chapter 04 Dairy produce; birds’ eggs; natural honey;edible products of animal origin, notelsewhere specified or included


Chapter 05 Products of animal origin, not elsewherespecified or included


409




SECTION II VEGETABLE PRODUCTS

Note: Agricultural and horticultural goods grown inthe territory of a party shall be treated as origin-ating in the territory of that party even if grownfrom seed, bulbs, rootstock, cuttings, slips orother live parts of plants imported from a nonparty.

Chapter 6 Live trees and other plants; bulbs, roots andthe like; cut flowers and ornamental foliage


Chapter 7 Edible vegetables and certain roots andtubers


Chapter 8 Edible fruit and nuts; peel of citrus fruit ormelons


Chapter 9 Coffee, tea, mate and spices

0901.11 – 0901.90 A change to subheading 0901.11 through0901.90 from any other subheading, includinganother subheading within that group.


09.03 A change to heading 09.03 from any other head-ing.


Chapter 10 Cereals


410


Chapter 11 Products of the milling industry; malt;starches; inulin; wheat gluten


1103.11 – 1105.20 A change to subheading 1103.11 through 1105.20from any other subheading, including anothersubheading within that group.

11.06 – 11.08 A change to heading 11.06 through 11.08 fromany other heading, including another headingwithin that group.

11.09 A change to heading 11.09 from any other chap-ter.

Chapter 12 Oil seeds and oleaginous fruits; miscellaneousgrains, seeds and fruit; industrial ormedicinal plants; straw and fodder




Chapter 13 Lac; gums, resins and other vegetable sapsand extracts


Chapter 14 Vegetable plaiting materials; vegetableproducts not elsewhere specified or included

14.01 A change to heading 14.01 from any other chap-ter; or

A change of chapter is not required providedthere is a regional value content of not less than45%.

411



SECTION III ANIMAL OR VEGETABLE FATSAND OILS AND THEIR CLEAVAGEPRODUCTS; PREPARED EDIBLE FATS;ANIMAL OR VEGETABLE WAXES

Chapter 15 Animal or vegetable fats and oils and theircleavage products; prepared edible fats;animal or vegetable waxes

Note: Any good of Chapter 15 that is a product of arefining process shall be considered to be ori-ginating good if the refining process occurred inthe territory of the parties. For the purposes ofthis chapter, a “refining process” is a processinvolving the following operations carried ouron crude, semi-crude or partially processed oilsin the territory of the parties: (A) neutraliza-tion with alkali or de-acidification (removal ofthe free fatty acides from the oil); (B) decolor-ing (removal of coloring substances); or (C) de-odorising (separation of the volatile odorous andflovorous substances by distillation).






SECTION IV PREPARED FOODSTUFFS; BEVERAGES,SPIRITS AND VINEGAR; TOBACCOAND MANUFACTURED TOBACCOSUBSTITUTES

412


Chapter 16 Preparations of meat, of fish or of crustaceans,molluscs or other aquatic invertebrates


Chapter 17 Sugars and sugar confectionery


Chapter 18 Cocoa and cocoa preparations



Chapter 19 Preparations of cereals, flour, starch or milk;pastrycooks products


19.02 A change to heading 19.02 from any other head-ing; or

A change of heading is not required providedthere is a regional value content of not less than45%.


Chapter 20 Preparations of vegetables, fruit, nuts orother parts of plants



413






2008.11 – 2008.91 A change to subheading 2008.11 through2008.91 from any other heading; or


2008.92 – 2008.99 A change to subheading 2008.92 through2008.99 from any other subheading, providedthere is a regional value content of not less than45%.



2009.90 A change to subheading 2009.90 from any othersubheading; or

A change of subheading is not required providedthere is a regional value content of not less than45%.

Chapter 21 Miscellaneous edible preparations

21.01 – 21.05 A change to heading 21.01 through 21.05 fromany other heading, including another headingwithin that group; or

414




Chapter 22 Beverages, spirits and vinegar



Chapter 23 Residues and waste from the food industries;prepared animal fodder




Chapter 24 Tobacco and manufactured tobaccosubstitutes

24.01 – 24.03 A change to heading 24.01 through 24.03 fromany other heading, including another headingwithin that group; or


SECTION V MINERAL PRODUCTS

Chapter 25 Salt; sulphur; earths and stone; plasteringmaterials, lime and cement

415



2517.10 – 2517.20 A change to subheading 2517.10 through2517.20 from any other heading.

2517.30 A change to subheading 2517.30 from any othersubheading.





Chapter 27 Mineral fuels, mineral oils and products oftheir distillation; bituminous substances;mineral waxes

Note: Notwithstanding any of the line-by-line rules, the “chem-ical reaction” rule may be applied to any good classifiedin Chapters 27 to 40, where:

Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by formingnew intramolecular bonds, or by altering the spatial ar-rangement of atoms in a molecule. The following are notconsidered to be chemical reactions for the purposes of thisdefinition:

a. Dissolving in water or other solvents;

416


b. The elimination of solvents including solvent water;or

c. The addition or elimination of water of crystallisa-tion.

27.01 – 27.09 A change to heading 27.01 through 27.09from any other heading, including anotherheading within that group.

27.10 A change to heading 27.10 from any otherheading; or

A change of heading is not required pro-vided there is a regional value content of notless than 45%.

2711.11 – 2711.29 A change to subheading 2711.11 through2711.29 from any other subheading, includ-ing another subheading within that group.




27.16 A change to heading 27.16 from any otherheading.

SECTION VI PRODUCTS OF THE CHEMICAL ORALLIED INDUSTRIES

Chapter 28 Inorganic chemicals; organic orinorganic compounds of precious metals,of rare-earth metals, of radioactiveelements or of isotopes

417


Note: Notwithstanding any of the line-by-line rules, the “standardmaterials” rule may be applied to any good classified inChapters 28, 29, and 32, and the “chemical reaction” rulemay be applied to any good classified in Chapters 27 to 40,where:

1. Standard Materials: Standard materials, including stand-ard solutions, are preparations suitable for analytical, cal-ibrating or referencing uses having precise degrees of pu-rity or proportions, which are certified by the manufacturer.The production of standard materials is to be considered asorigin conferring.

2. Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by formingnew intramolecular bonds, or by altering the spatial ar-rangement of atoms in a molecule. The following are notconsidered to be chemical reactions for the purposes of thisdefinition:






418









A change of heading is not required providedthere is a regional value content of not lessthan 45%.




419











420


2836.99 A change to bismuth carbonate of subhead-ing 2836.99 from any other subheading; ora change to ammonium carbonates of sub-heading 2836.99 from any other subheading;or a change to lead carbonates of subhead-ing 2836.99 from any other subheading; or,change to subheading 2836.99, other thanto bismuth carbonate, ammonium carbonatesor lead carbonates, from any other subhead-ing provided that the good is the product ofa chemical reaction as defined in the Head-notes.

2837.11 – 2837.20 A change to subheading 2837.11 through to2837.20 from any other subheading, includ-ing another subheading within that group.







421



28.52 A change to heading 28.52 from any otherheading, or a change to any goods ofheading 28.52 from any other goods ofheading 28.52.



Note: Notwithstanding any of the line-by-line rules, the “stand-ard materials” rule may be applied to any good classifiedin Chapters 28, 29, and 32, the “isomer separation” rulemay be applied to any good classified in Chapter 29, andthe “chemical reaction” rule may be applied to any goodclassified in Chapters 27 to 40, where:

1. Standard Materials: Standard materials, including stand-ard solutions, are preparations suitable for analytical, cali-brating or referencing uses having precise degrees of purityor proportions, which are certified by themanufacturer. Theproduction of standard materials is to be considered as ori-gin conferring.

2. The isolation or separation of isomers from a mixture ofisomers is to be considered as origin conferring.

3. Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by formingnew intramolecular bonds, or by altering the spatial ar-rangement of atoms in a molecule. The following are notconsidered to be chemical reactions for the purposes of thisdefinition:

422












2912.11 A change to subheading 2912.11 from anyother subheading.


423


2912.19 A change to butanal (butraldehyde, nor-mal isomer) of subheading 2912.19 fromany other goods of subheading 2912.19;or change to other goods of subheading2912.19 from butanal (butraldehyde, normalisomer) of subheading 2912.19; or changeto any goods of subheading 2912.19 fromany other subheading.







2918.91 –2918.99 A change to subheading 2918.91 through2918.99 from any other subheading, includ-ing another subheading within that group.



424














425



Chapter 30 Pharmaceutical products

Note: Notwithstanding any of the line-by-line rules, the “chem-ical reaction” rule may be applied to any good classified inChapters 27 to 40, where:



b. The elimination of solvents including solventwater; or





426


3006.10 Sterile surgical catgut, similar sterile suturematerials (including sterile absorbable sur-gical or dental yarns) and sterile tissue ad-hesives for surgical wound closure; sterilelaminaria and sterile laminaria tents; sterileabsorbable surgical or dental haemostatics;sterile surgical or dental adhesion barriers,whether or not absorbable.

Change to sterile absorbable surgical or den-tal yarns or sterile surgical or dental ad-hesion barriers, whether or not absorbable,from any other chapter apart from Chapter60, provided that there is a regional valuecontent of not less than 50%; or

Change to any other goods of subheading3006.10 from any other subheading.


Chapter 31 Fertilizers


Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating good ifthe chemical reaction occurred in the territory of the parties.A “chemical reaction” is a process including a biochemicalprocess, which results in a molecule with a new structureby breaking intramolecular bonds, or by forming new in-tramolecular bonds, or by altering the spatial arrangementof atoms in a molecule. The following are not considered tobe chemical reactions for the purposes of this definition:

427





31.01 – 31.05 A change to heading 31.01 through 31.05from any other heading, including anotherheading within that group; or


Chapter 32 Tanning or dyeing extracts; tanninsand their derivatives; dyes, pigmentsand other colouring matter; paints andvarnishes; putty and other mastics; inks

Note: Notwithstanding any of the line-by-line rules, the “stand-ard materials” rule may be applied to any good classifiedin Chapters 28, 29, and 32, and the “chemical reaction”rule may be applied to any good classified in Chapters 27to 40, where:

1. Standard Materials: Standard materials, including stand-ard solutions, are preparations suitable for analytical, cal-ibrating or referencing uses having precise degrees of pu-rity or proportions, which are certified by the manufac-turer. The production of standard materials is to be con-sidered as origin conferring.

428


2. Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by form-ing new intramolecular bonds, or by altering the spatialarrangement of atoms in a molecule. The following arenot considered to be chemical reactions for the purposesof this definition:










429








Chapter 33 Essential oils and resinoids; perfumery,cosmetic or toilet preparations


Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by form-ing new intramolecular bonds, or by altering the spatialarrangement of atoms in a molecule. The following arenot considered to be chemical reactions for the purposesof this definition:

430




c. The addition or elimination of water of crystalli-sation.

3301.12 – 3301.90 A change to subheading 3301.12 through3301.90 from any other subheading; or

A change of subheading is not required pro-vided there is a regional value content of notless than 45%.



Chapter 34 Soap, organic surface-active agents,washing preparations, lubricatingpreparations, artificial waxes,prepared waxes, polishing or scouringpreparations, candles and similararticles, modelling pastes, ’dental waxes’and dental preparations with a basis ofplaster

431



Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of theparties. A “chemical reaction” is a process including abiochemical process, which results in a molecule with anew structure by breaking intramolecular bonds, or byforming new intramolecular bonds, or by altering the spa-tial arrangement of atoms in a molecule. The followingare not considered to be chemical reactions for the pur-poses of this definition:






3403.11 – 3404.20 Change to subheading 3403.11 through3404.20 from any other subheading includ-ing another subheading within that group;or


432


3404.90 A change to artificial waxes and preparedwaxes of chemically modified lignite of sub-heading 3404.90 from any other goods ofsubheading 3404.90; or change to any goodof subheading 3404.90 from any other sub-heading; or

A change of subheading is not required forany good of subheading 3404.90 providedthere is a regional value content of not lessthan 45%.

3405.10 – 3405.90 A change to subheading 3405.10 through3405.90 from any other subheading, includ-ing another subheading within that group; or

A change of subheading is not required pro-vided there is a regional value content of notless than 45%.34.06 – 34.07 A change to heading 34.06 through 34.07from any other heading, including anotherheading within that group.

Chapter 35 Albuminoidal substances; modifiedstarches; glues; enzymes




433












Chapter 36 Explosives; pyrotechnic products;matches; pyrophoric alloys; certaincombustible preparations

434


Note: Notwithstanding any of the line-by-line rules, the“chemical reaction” rule may be applied to any goodclassified in Chapters 27 to 40, where:

Chemical Reaction: Any good that is a product of achemical reaction shall be considered to be an ori-ginating good if the chemical reaction occurred in theterritory of the parties. A “chemical reaction” is aprocess including a biochemical process, which resultsin a molecule with a new structure by breaking in-tramolecular bonds, or by forming new intramolecularbonds, or by altering the spatial arrangement of atomsin a molecule. The following are not considered to bechemical reactions for the purposes of this definition:





Chapter 37 Photographic or cinematographic goods


Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by formingnew intramolecular bonds, or by altering the spatial ar-rangement of atoms in a molecule. The following are not

435


considered to be chemical reactions for the purposes of thisdefinition:





3707.10 – 3707.90 A change to subheading 3707.10 through3707.90 from any other subheading,including another subheading within thatgroup.

Chapter 38 Miscellaneous chemical products


Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by form-ing new intramolecular bonds, or by altering the spatialarrangement of atoms in a molecule. The following arenot considered to be chemical reactions for the purposesof this definition:


436













437








SECTION VII PLASTICS AND ARTICLESTHEREOF; RUBBER AND ARTICLESTHEREOF


Note1:

Notwithstanding any of the line-by-line rules, the “chem-ical reaction” rule may be applied to any good classifiedin Chapters 27 to 40, where:

Chemical Reaction: Any good that is a product of a chem-ical reaction shall be considered to be an originating goodif the chemical reaction occurred in the territory of the par-ties. A “chemical reaction” is a process including a bio-chemical process, which results in a molecule with a newstructure by breaking intramolecular bonds, or by form-ing new intramolecular bonds, or by altering the spatialarrangement of atoms in a molecule. The following are

438


not considered to be chemical reactions for the purposesof this definition:




Note2:

Notwithstanding any of the line-by-line rules, the “com-pounding” rule may be applied to any goods classifiedin the following subheadings as described in column (ii),where:

1. Compounding: Compounding refers to the incorporationof additives into base polymer resins to give a mixture. Theprocess changes the properties (be it physical, thermal,electrical, aesthetic or otherwise) of the base polymers.The process of compounding is to be considered as originconferring.

Column (i) Column (ii)

Ex 3901.10 Polythene in primary forms, having a specific gravityof less than 0.94, in other forms, other than in powderform, granules, liquids or pastes used in the manufac-ture of telephonic or electric wire or not elsewherespecified

Ex 3901.20 Polyethylene in primary forms, having a specificgravity of 0.94 or more, in other forms, other than inpowder form, granules, liquids or pastes

Ex 3901.90 Other polymers of ethylene, in primary forms, inother forms, other than in powder form, granules,liquids or pastes

Ex 3902.10 Polypropylene in primary forms, in other forms,other than in powder form, granules, liquids orpastes, not elsewhere specified

439


Ex 3902.20 Polyisobutylene, in primary forms, in other forms,other than in powder form, granules, liquids or pastes

Ex 3903.20 Styrene-acrylonitrile (SAN) copolymers, in primaryforms, in other liquids and pastes, other than in pow-der form, granules or in aqueous dispersion

Ex 3903.30 Acrylonitrile-butadiene-styrene (ABS) copolymers,in primary forms, in other liquids and pastes, otherthan in powder form, granules or in aqueous disper-sion

Ex 3903.90 Other polymers of styrene, in primary forms, in otherforms, other than in powder form, granules, in aque-ous dispersion or other liquids and pastes

Ex 3904.61 Polytetrafluoroethylene, in primary forms, in otherforms, other than in powder form or granules

Ex 3904.69 Other fluoro-polymers, in primary forms, in otherforms, other than in powder form or granules

Ex 3907.20 Other polyethers, in primary forms, in other forms,other than in liquids or pastes

Ex 3907.60 Polyethylene terephthalate, in primary forms, inother forms, other than in aqueous dispersion orother liquid or pastes

Ex 3907.99 Other polyesters excl unsaturated, in primary forms,in aqueous dispersion, in granules or flakes, or inother forms, other than in other liquids or pastes orpolyester based powder coating

Ex 3908.90 Other polyamides, in primary forms, in other forms,other than in liquids or pastes or flakes

Ex 3911.10 Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes, in primary forms, inother forms, other than in liquids or pastes

Ex 3911.90 Polysulphides polysulphones etc in primary forms, inother forms, other than in liquids or pastes

440


39.01 –39.26

A change to heading 39.01 through 39.26 from anyother heading, including another heading withinthat group; or

A change of heading is not required provided thereis a regional value content of not less than 45%.


Note 1: Notwithstanding any of the line-by-line rules, the“chemical reaction” rule may be applied to any goodclassified in Chapters 27 to 40, where:

Chemical Reaction: Any good that is a product of achemical reaction shall be considered to be an ori-ginating good if the chemical reaction occurred in theterritory of the parties. A “chemical reaction” is aprocess including a biochemical process, which resultsin a molecule with a new structure by breaking in-tramolecular bonds, or by forming new intramolecularbonds, or by altering the spatial arrangement of atomsin a molecule. The following are not considered to bechemical reactions for the purposes of this definition:



c. The addition or elimination of water of crys-tallisation.

40.01 A change to heading 40.01 from any otherchapter.



441




SECTION VIII RAW HIDES AND SKINS, LEATHER,FURSKINS AND ARTICLESTHEREOF; SADDLERY ANDHARNESS; TRAVEL GOODS,HANDBAGS AND SIMILARCONTAINERS; ARTICLES OFANIMAL GUT (OTHER THANSILK-WORM GUT)

Chapter 41 Raw hides and skins other than furskinsand leather

41.01 – 41.03 A change to heading 41.01 through 41.03from any other chapter.


Chapter 42 Articles of leather; saddlery and harness;travel goods, handbags and similarcontainers; articles of animal gut (otherthan silk-worm gut)

42.01- 42.06 A change to heading 42.01 through 42.06from any other chapter.

Chapter 43 Furskins and artificial fur; manufacturesthereof


442



SECTION IX WOOD AND ARTICLES OFWOOD; WOOD CHARCOAL;CORK AND ARTICLES OF CORK;MANUFACTURES OF STRAW, OFESPARTO OR OF OTHER PLAITINGMATERIALS; BASKETWARE ANDWICKERWORK

Chapter 44 Wood and articles of wood; woodcharcoal


Chapter 45 Cork and articles of cork


Chapter 46 Manufactures of straw, of esparto or ofother plaiting materials; basketware andwickerwork


SECTION X PULP OF WOOD OR OF OTHERFIBROUS CELLULOSIC ATERIAL;WASTE AND SCRAP OF PAPEROR PAPER BOARD; PAPER ANDPAPERBOARD AND ARTICLESTHEREOF

443


Chapter 47 Pulp of wood or of other fibrous cellulosicmaterial; waste and scrap of paper orpaperboard


Chapter 48 Paper and paperboard; articles of paperpulp, of paper or of paperboard



Chapter 49 Printed books, newspapers, pictures andother products of the printing industry;manuscripts, typescripts and plans


SECTION XI TEXTILE AND TEXTILE ARTICLES

Chapter 50 Silk


50.03 – 50.05 A change to heading 50.03 through 50.05from any other heading, including anotherheading within that group, provided thereis a regional value content of not less than50%.

444


50.06 A change to heading 50.06 from any otherheading, except from heading 50.04 or50.05, provided there is a regional valuecontent of not less than 50%.

50.07 A change to heading 50.07 from any otherheading, provided there is a regional valuecontent of not less than 50%.

Chapter 51 Wool, fine or course animal hair;horsehair yarn and woven fabric


51.06 – 51.09 A change to heading 51.06 through 51.09from any other heading, except from head-ings 51.07 to 51.10, provided there is a re-gional value content of not less than 50%.

51.10 A change to heading 51.10 from any otherheading, except from headings 51.06 to51.09, provided there is a regional valuecontent of not less than 50%.


Chapter 52 Cotton

52.01 – 52.03 A change to heading 52.01 through 52.03from any other chapter, provided there is aregional value content of 50%.

52.04 A change to heading 52.04 from any otherheading, provided there is a regional valuecontent of not less than 50%.

445




Chapter 53 Other vegetable textiles fibres; paperyarn and woven fabrics of paper yarn



Chapter 54 Man-made filaments; strip and the likeof man-made textile materials

54.01 – 54.05 A change to heading 54.01 through 54.05from any other chapter, provided there is aregional value content of not less than 50%.




446



55.09 – 55.11 A change to heading 55.09 through 55.11from any other heading, except from head-ing 55.08 to 55.11, provided there is a re-gional value content of not less than 50%.


Chapter 56 Wadding, felt and nonwovens; specialyarns; twine, cordage; ropes and cablesand articles thereof


Chapter 56 Wadding, felt and nonwovens; specialyarns; twine, cordage; ropes and cablesand articles thereof


Chapter 57 Carpets and other textile floor coverings

447


57.01 – 57.05 A change to heading 57.01 through 57.05from any other heading, including anotherheading within that group, except fromheading 56.02, provided there is a regionalvalue content of not less than 50%.

Chapter 58 Special woven fabrics; tufted textilesfabrics; lace; tapestries; trimmings;embroidery


Chapter 59 Impregnated, coated, covered orlaminated textile fabrics; textile articlesof a kind suitable for industrial use


Chapter 60 Knitted or crocheted fabrics


Chapter 61 Articles of apparel and clothingaccessories, knitted or crocheted

61.01 – 61.17 A change to heading 61.01 through 61.17from any other chapter, provided that thegood is both cut, or knit to shape and sewnor otherwise assembled in the territory of aparty, and provided there is a regional valuecontent of not less than 50%.

Chapter 62 Articles of apparel and clothingaccessories, not knitted or crocheted

448


62.01 – 62.17 A change to heading 62.01 through 62.17from any other chapter, provided that thegood is both cut and sewn or otherwise as-sembled in the territory of the party, and pro-vided there is a regional value content of notless than 50%.

Chapter 63 Other made up textile articles; sets; wornclothing and worn textiles articles; rags

63.01 – 63.07 A change to heading 63.01 through 63.07from any other chapter, provided that, wherethe starting point is fabric, the fabric is pre-bleached or unbleached, and a regional valuecontent of not less than 50% is met.

63.08 A change to heading 63.08 from any otherchapter, provided there is a regional valuecontent of not less than 50% and that theparts are both cut and sewn in the territoryof the parties.

63.09 – 63.10 A change to heading 63.09 through 63.10from originating goods of Chapters 50 to 63.

SECTION XII FOOTWEAR, HEADGEAR,UMBRELLAS, SUN UMBRELLAS,WALKING-STICKS, WHIPS,RIDING-CROPS AND PARTSTHEREOF; PREPARED FEATHERSANDARTICLESMADETHEREWITH;ARTIFICIAL FLOWERS; ARTICLESOF HUMAN HAIR

Chapter 64 Footwear, gaiters and the like; parts ofsuch articles

449


6401.10 – 6401.99 A change to subheading 6401.10 through6401.99 from any other heading, exceptfrom headings 64.02 to 64.05 or subheading6406.10, provided there is a regional valuecontent of not less than 50%.

6402.12 – 6402.20 A change to subheading 6402.12 through6402.20 from any other heading providedthere is a regional value content of not lessthan 50%.

6402.91 – 6402.99 A change to subheading 6402.91 through6402.99, except from heading 64.01 to64.05 or from formed uppers of subheading6406.10, provided there is a regional valuecontent of not less than 50%.

6403.12 – 6403.99 A change to subheading 6403.12 through6403.99 from any other heading, exceptfrom headings 64.01 to 64.05, providedthere is a regional value content of not lessthan 50%.

6404.11 A change to subheading 6404.11 from anyother heading, except from subheading6406.10, provided there is a regional valuecontent of not less than 50%.

6404.19 A change to subheading 6404.19 from anyother heading, except from heading 64.01to 64.05 and from subheading 6406.10, pro-vided there is a regional value content of notless than 50%.

6404.20 A change to subheading 6404.20 from anyother heading, except from headings 64.01to 64.05, provided there is a regional valuecontent of not less than 50%.

450








Chapter 66 Umbrellas, sun umbrellas,walking-sticks, seat-sticks, whips,riding-crops and parts thereof



Chapter 67 Prepared feathers and down articlesmade of feathers or of down; artificialflowers; articles of human hair


451


SECTION XIII ARTICLES OF STONE, PLASTER,CEMENT, ASBESTOS, MICAOR SIMILAR MATERIALS;CERAMIC PRODUCTS; GLASSAND GLASSWEAR

Chapter 68 Articles of stone, plaster, cement,asbestos, mica or similar materials






SECTION XIV NATURAL OR CULTURED PEARLS,PRECIOUS OR SEMI-PRECIOUSSTONES, PRECIOUS ORSEMI-PRECIOUS METALS, METALSCLADWITH PRECIOUS METAL ANDARTICLES THEREOF; IMITATIONJEWELLERY; COIN

Chapter 71 Natural or cultured pearls, precious orsemi-precious stones, precious metals,metals clad with precious metal, andarticles thereof; imitation jewellery, coin



452










SECTION XV BASE METALS AND ARTICLES OFBASE METAL

Chapter 72 Iron and steel




453


Achange of heading is not required providedthere is a regional value content of not lessthan 45%.



72.09 – 72.10 A change to heading 72.09 through 72.10from any other heading, except from head-ings 72.08 or 72.11

72.11 A change to heading 72.11 from any otherheading, except from heading 72.08.

72.12 A change to heading 72.12 from any otherheading except from headings 72.08 to72.11.


72.15 A change to heading 72.15 from any otherheading except from headings 72.13 to72.14.


72.25 A change to heading 72.25 from any otherheading except from heading 72.26.



454



72.29 A change to heading 72.29 from any otherheading, except from heading 72.27 to72.28.





7321.90 A change to subheading 7321.90 from anyother heading.



7324.10 – 7324.29 A change to subheading 7324.10 through7324.29 from any heading; or




455



Chapter 74 Copper and articles thereof


Chapter 75 Nickel and articles thereof


Chapter 76 Aluminium and articles thereof




Chapter 78 Lead and articles thereof


456


78.06 A change to lead bars, rods, profiles, wire,tubes, pipes and tube or pipe fittings of head-ing 78.06 from any goods of heading 78.06;or change to other goods of heading 78.06from lead bars, rods, profiles, wire, tubes,pipes and tube or pipe fittings of heading78.06; or change to heading 78.06 from anyother heading.

Chapter 79 Zinc and articles thereof


79.07 A change to zinc tubes, pipes and tube orpipe fittings of heading 79.07 from othergoods of heading 79.07; or change to othergoods of heading 79.07 from zinc tubes,pipes and tube or pipe fittings of heading79.07; or change to heading 79.07 from anyother heading.

Chapter 80 Tin and articles thereof


80.07 A change to tin plate, sheet, strip, foil, tubes,pipes and tube or pipe fittings of heading80.07 from any other goods of heading80.07; or change to other goods of heading80.07 from tin plate, sheet, strip, foil, tubes,pipes and tube or pipe fittings of heading80.07; or change to any goods of heading80.07 from any other heading.

Chapter 81 Other base metals; cermets; articlesthereof

457


8101.10 – 8101.94 A change to subheading 8101.10 through8101.94 from any other chapter.


8101.99 A change to tungsten bars and rods, otherthan those obtained simply by sintering, pro-files, plates, sheets and strip of subheading8101.99 from any other goods of subheading8101.99; or change to any goods of subhead-ing 8101.99 from tungsten bars and rods,other than those obtained simply by sinter-ing, profiles, plates, sheets and strip of sub-heading 8101.99; or change to any goodsof subheading 8101.99 from any other sub-heading.



8103.20 A change to subheading 8103.20 from anyother chapter.





458



81.06 A change to heading 81.06 from any otherchapter; or

A change of chapter is not required providedthere is a regional value content of not lessthan 45%.










459









8112.92 A change to germanium and vanadium ofsubheading 8112.92 from any other chapter,or a change of chapter is not required pro-vided there is a regional value content of notless than 45%; or change to any goods ofsubheading 8112.92, other than germaniumand vanadium, from any other subheading;or, for any goods other than germanium andvanadium, a change of subheading is notrequired provided there is a regional valuecontent of not less than 45%.

460


8112.99 A change to germanium and vanadium ofsubheading 8112.99 from any other chapter,or a change of chapter is not required pro-vided there is a regional value content of notless than 45%; or change to any goods ofsubheading 8112.99, other than germaniumand vanadium, from any other subheading.



Chapter 82 Tools, implements, cutlery, spoons andforks, of base metal; parts thereof of basemetal


82.02 – 82.07 A change to heading 82.02 through 82.07from any other chapter; orA change of chapter is not required providedthere is a regional value content of not lessthan 45%.


82.11 – 82.15 A change to heading 82.11 through 82.15from any other chapter; or


Chapter 83 Miscellaneous articles of base metal


461













462




SECTION XVI MACHINERY AND MECHANICALAPPLICATIONS; ELECTRICALEQUIPMENT; PARTS THEREOF;SOUND RECORDERS ANDREPRODUCERS, TELEVISIONIMAGE AND SOUND RECORDERSAND REPRODUCERS, AND PARTSAND ACCESSORIES OF SUCHARTICLES

Chapter 84 Nuclear reactors, boilers, machinery andmechanical appliances; parts thereof








463







8406.81 A change to subheading 8406.81 from anyother subheading except from subheading8406.82.

8406.82 A change to subheading 8406.82 from anyother subheading except from subheading8406.81.






464


8410.11 – 8410.13 A change to subheading 8410.11 through8410.13 from any other subheading, exceptfrom subheading 8410.11 to 8410.13.


8411.11 – 8411.82 A change to subheading 8411.11 through8411.82 from any other subheading exceptfrom subheading 8411.11 to 8411.82.

8411.91 – 8411.99 A change to subheading 8411.91 through8411.99 through from any other heading.






8414.90 A change to subheading 8414.90 from anyother heading; or



465










8419.11 A change to subheading 84.19.11 from anyother heading; or





466














467













8436.91 – 8436.99 A change to subheading 84.36.91 through84.36.99 from any other heading.

468















469














470














471









8475.21 A change to subheading 8475.21 from anyother subheading; except from subheading8475.29.

8475.29 A change to subheading 8475.29 from anyother subheading; except from subheading8475.21.




472














8482.91 – 8482.99 A change subheading 8482.91 through8482.99 from any other heading.

473







8486.10 – 8486.90 A change to subheadings 8486.10 through8486.90 from any other subheading, includ-ing another subheading within that group.

Chapter 85 Electrical machinery and equipmentand parts thereof; sound recorders andreproducers, television image and soundrecorders and reproducers, and partsand accessories of such articles





474





8505.90 A change to electro-magnetic lifting headsof subheading 8505.90 from any other goodsof subheading 8505.90; or a change to elec-tro-magnetic lifting heads of subheading8505.90 from any other subheading; or achange to any goods of subheading 8505.90,apart from electro-magnetic lifting heads,from any other heading.


8506.50 – 8506.80 A change to subheading 8506.50 through8506.80 from any other subheading, exceptfrom subheadings 8506.50 to 8506.80.





475



8508.11 – 8508.60 A change to subheadings 8508.11 through8508.60 from any other heading; or












476













85.19 – 85.22 A change to heading 85.19 through to 85.22from any other heading, including anotherheading within that group.

477



Recording sound or other similarly recordedphenomena onto blank or unrecorded mediaor cards incorporating an electronic inte-grated circuit (“smart cards”) or other ma-chinery and apparatus of heading 85.23 shallconfer origin, whether or not there has beena change of tariff classification.










478














479





SECTION XVII VEHICLES, AIRCRAFT, VESSELSAND ASSOCIATED TRANSPORTEQUIPMENT

Chapter 86 Railway or tramway locomotives,rolling-stock and parts thereof; railwayor tramway track fixtures and fittingsand parts thereof; mechanical includingelectromechanical traffic signalingequipment of all kinds




Chapter 87 Vehicles other than railway or tramwayrolling-stock, and parts and accessoriesthereof


480













Chapter 88 Aircraft, spacecraft, and parts thereof

481



Chapter 89 Ships, boats and floating structures




SECTION XVIII OPTICAL, PHOTOGRAPHIC,CINEMATOGRAPHIC, MEASURING,CHECKING, PRECISION, MEDICALOR SURGICAL INSTRUMENTSAND APPARATUS; CLOCKSAND WATCHES; MUSICALINSTRUMENTS; PARTS ANDACCESSORIES THEREOF

Chapter 90 Optical, photographic, cinematographic,measuring, checking, precision, medicalor surgical instruments and apparatus;parts and accessories thereof




482















483




90.12.10 A change to subheading 90.12.10 from anyother subheading.










484














485















486







Chapter 91 Clocks and watches and parts thereof








487





Chapter 92 Musical instruments; parts andaccessories of such articles


SECTION XIX ARMS AND AMMUNITION; PARTSAND ACCESSORIES THEREOF

Chapter 93 Arms and ammunition; parts andaccessories thereof


93.06 – 93.07 A change to heading 93.06 through 93.07from any other chapter; or


SECTION XX MISCELLANEOUSMANUFACTUREDARTICLES

488


Chapter 94 Furniture; bedding, mattresses,mattress supports, cushions and similarstuffed furnishings; lamps and lightingfittings, not elsewhere specified orincluded; illuminated signs, illuminatedname-plates and the like; prefabricatedbuildings











489





Chapter 95 Toys, games and sports requisites; partsand accessories thereof

95.03 A change to wheeled toys designed to beridden by children and dolls’ carriages ofheading 95.03 from any other chapter, or achange of chapter is not required providedthere is a regional value content of not lessthan 45%; or a change to dolls represent-ing human beings of heading 95.03 from anyother heading, or a change of heading is notrequired provided there is a regional valuecontent of not less than 45%; or a changeto parts and accessories of dolls represent-ing human beings of heading 95.03 from anyother heading; or, for all goods of heading95.03 apart from wheeled toys designed tobe ridden by children and dolls’ carriagesand dolls representing human beings andparts and accessories for dolls representinghuman beings, a change to heading 95.03from any other chapter.


Chapter 96 Miscellaneous manufactured articles


490















491







SECTION XXI WORKS OF ART, COLLECTORS’PIECES AND ANTIQUES

Chapter 97 Works of art, collectors’ pieces andantiques


Schedule 5: amended, on 1 January 2007, by regulation 7 of the Customs and Excise(Tariff Changes) Amendment Regulations 2006 (SR 2006/333).

492



Schedule 6 r 5lU

Goods to which regulation 51U appliesSchedule 6: added, on 1 May 2006, by regulation 5 of the Customs and Excise(Rules of Origin for Trans-Pacific Strategic Economic Partnership AgreementGoods) Amendment Regulations 2006 (SR 2006/103).

Goods classified in the following Tariff subheadings are goods towhich regulation 51U applies:4014.90, 7015.40, 7019.90, 8207.19, 8409.99, 8412.80, 8414.59,8414.80, 8414.90, 8415.81, 8415.90, 8421.21, 8421.99, 8422.30,8422.40, 8423.82, 8423.89, 8423.90, 8424.30, 8424.90, 8437.90,8441.10, 8443.91 and 8443.99, 8451.29, 8462.31, 8462.99, 8467.22,8467.91, 8467.99, 8471.60, 8471.70, 8471.80, 8473.29, 8473.30,8479.89, 8479.90, 8480.20, 8480.49, 8480.79, 8483.50, 8484.20,8501.20, 8501.31, 8501.32, 8501.33, 8501.34, 8501.53, 8501.61,8501.62, 8502.11, 8502.12, 8502.13, 8502.20, 8502.31, 8502.39,8502.40, 8504.21, 8504.22, 8504.31, 8504.32, 8504.33, 8504.34,8504.40, 8504.90, 8505.11, 8505.19, 8506.90, 8507.40, 8509.80(floor polishers only), 8509.90, 8511.20, 8511.80, 8514.10, 8514.30,8514.40, 8514.90, 8515.11, 8515.19, 8515.21, 8515.31, 8515.80,8515.90, 8516.21, 8516.33, 8518.29, 8518.50, 8519.81 (magnetictape recorders incorporating sound reproducing apparatus only),8519.81 and 8519.89 (sound recording apparatus other than dictatingmachines, telephone answering machines, and other magnetic taperecorders incorporating sound reproducing apparatus only), 8522.10,8522.90, 8523.21, 8517.61, 8525.50, and 8517.62 (transmissionapparatus for radio-telephony, radio-telegraphy, radio-broadcastingor television broadcasting only), 8525.80 (television cameras only),8526.10, 8526.91, 8526.92, 8531.90, 8535.29, 8535.40, 8536.41,8536.49, 8539.29, 8539.32, 8539.39, 8539.41, 8539.49, 8539.90,8540.72, 8540.79, 8540.89, 8542.31, 8542.32, 8542.33, 8543.39,8543.20, 8543.30, 8543.90, 8544.42 (only for other electrical con-ductors, for voltage not exceeding 80 V: fitted with connectors),8545.20, 8546.10, 8548.10, 8714.93, 8714.96, 8803.30, 8905.20,9001.10, 9001.50, 9006.10, 9008.30, 9010.90, 9013.80, 9017.20,9017.80, 9018.11, 9027.90, 9031.10, 9031.80, 9032.90, 9033.00,9403.70, 9403.81, 9403.89, and 9405.50.Schedule 6: amended, on 1 January 2007, by regulation 8 of the Customs and Excise(Tariff Changes) Amendment Regulations 2006 (SR 2006/333).

493




Schedule 7 rr 33(2)(c), 35, 36, 38(1),39B(1)

Product-specific rules of origin forAustralian goods

Schedule 7: added, on 1 January 2007, by regulation 5 of the Customs andExcise (Rules of Origin for Australian Goods) Amendment Regulations 2006(SR 2006/397).

“Schedule 7: Product-specific rules of origin for Australiangoods” is not available on this website. For the latest version

of the schedule, see www.customs.govt.nz.

494


http//www.customs.govt.nz


Schedule 8 r 51ZM–51ZX

Rules of origin for AANZFTA goodsSchedule 8: added, on 1 January 2010, by regulation 15 of the Customs andExcise (Rules of Origin for AANZFTA Goods) Amendment Regulations 2009(SR 2009/349).

Headnote1 In this schedule,—

chaptermeans the first 2 digits in the tariff classification num-ber under the Harmonised Systemheadingmeans the first 4 digits in the tariff classification num-ber under the Harmonised Systemsubheading means the first 6 digits in the tariff classificationnumber under the Harmonised System.

2 Where a Tariff heading or subheading is subject to alternativeproduct specific rules, it is sufficient to comply with 1 of therules.

3 Where the product specific rule requires only a regional valuecontent, the final process of production must be performedwithin a party.

4 A requirement of a change in tariff classification applies onlyto non-originating materials.

5 Where the change in tariff classification rule expressly ex-cludes a change from other tariff classifications, the exclusionapplies only to non-originating materials.

6 In the fourth column of this schedule,—CC means that all non-originating materials used in the pro-duction of the goods must have undergone a change in tariffclassification at the 2-digit level in a partyCTHmeans that all non-originating materials used in the pro-duction of the goods must have undergone a change in tariffclassification at the 4-digit level in a partyCTSH means that all non-originating materials used in theproduction of the goodsmust have undergone a change in tariffclassification at the 6-digit level in a partyRVC means the goods must have a percentage of regionalvalue content of not less than the adjacent number shown inbrackets, to be calculated in accordance with regulation 51ZP

495



WO means that the goods must be wholly produced or ob-tained in accordance with regulations 51ZN and 51ZO.

7 Chapter notes within this schedule apply to all headings orsubheadings within the indicated chapter unless there existsa specific exclusion.

8 The following are indicative textile finishing processes:• antibacterial finishing:• antisoil finishing:• antistatic agent finishing:• backtanning:• baking/thermofixation finishing:• baulk finishing:• beating (finishing):• beetled finishing:• biopolishing:• bleaching:• blown finishing:• boiling off/degumming:• bottoming:• brushing:• causticizing:• clear finishing:• compressive shrinking:• conditioning:• crabbing:• cramping:• crease-resist finishing:• crêping:• curing/flash-curing/moist curing:• cuttling:• decatizing/decating:• delustring:• desizing:• dressing (lace):• dry beating:• embossing:• emerizing:• filling:• fixing:

496


• flame retardant treating:• fluorochemical finishing:• foam finishing:• friction calendering:• fulling:• gigging:• glazing:• grass bleaching/grassing/crofting:• loading:• London shrinking:• mercerization finishing (hot/post/slack):• milling:• mordanting:• napping/friezé finishing:• padding/slop padding/nip padding:• parchmentizing:• plaiting:• polishing:• potting:• pre-crêping:• pre-sensitization finishing:• pre-shrinking:• pressure decatizing:• proofing:• relaxing:• rigging:• schreiner finishing:• setting:• shrink-resistant finishing:• silicone finishing:• simili mercerizing:• singeing:• soaping:• softening:• soil release finishing:• solvent scouring:• souring:• stabilized finishing:• stainblocking:

497


• stiffening:• stitch finishing:• stripping:• sueding:• water-repellent finishing:• wet fixation finishing:• Wigan finishing.

Schedule 8 headnote paragraph 1: amended, on 1 January 2011, by regulation 8 of theCustoms and Excise (Rules of Origin for New Zealand–Hong Kong, China Closer Eco-nomic Partnership Agreement Goods) Amendment Regulations 2010 (SR 2010/430).

Product specific rules of origin

Tariff item Description of productsProduct specificrules


0101 Live horses, asses, mules and hinnies WO0102 Live bovine animals WO0103 Live swine WO0104 Live sheep and goats WO0105 Live poultry, that is to say, fowls of

the species gallus domesticus, ducks,geese, turkeys and guinea fowls

WO

0106 Other live animals WOChapter 2 Meat and edible meat offal

0201 Meat of bovine animals, fresh orchilled

CC

0202 Meat of bovine animals, frozen CC0203 Meat of swine, fresh, chilled or

frozenCC

0204 Meat of sheep or goats, fresh, chilledor frozen

CC

0205 0205.00 Meat of horses, asses, mules or hin-nies, fresh, chilled or frozen

CC

0206 Edible offal of bovine animals,swine, sheep, goats, horses, asses,mules or hinnies, fresh, chilled orfrozen

CC

0207 Meat and edible offal, of the poultryof heading 0105, fresh, chilled orfrozen

CC

498




0208 Other meat and edible meat offal,fresh, chilled or frozen

CC

0209 Pig fat, free of lean meat, and poul-try fat, not rendered or otherwise ex-tracted, fresh, chilled, frozen, salted,in brine, dried or smoked

CC

0210 Meat and edible meat offal, salted, inbrine, dried or smoked; edible floursand meals of meat or meat offal

CC

Chapter 3 Fish and crustaceans, molluscsand other aquatic invertebrates

0301 Live fish WO0302 Fish, fresh or chilled, excluding fish

fillets and other fish meat of heading0304

WO

0303 Fish, frozen, excluding fish filletsand other fish meat of heading 0304

WO

0304 Fish fillets and other fish meat(whether or not minced), fresh,chilled or frozen

RVC(40) or CTH

0305 Fish, dried, salted or in brine;smoked fish, whether or not cookedbefore or during the smokingprocess; flours, meals and pellets offish, fit for human consumption

RVC(40) or CTH

0306 Crustaceans, whether in shell or not,live, fresh, chilled, frozen, dried,salted or in brine; crustaceans, inshell, cooked by steaming or by boil-ing in water, whether or not chilled,frozen, dried, salted or in brine;flours, meals and pellets of crus-taceans, fit for human consumption:

0306 0306.11 -frozen: rock lobster and other seacrawfish (palinurus spp., panulirusspp., jasus spp.)

WO

0306 0306.12 -frozen: lobsters (homarus spp.) WO0306 0306.13 -frozen: shrimps and prawns WO0306 0306.14 -frozen: crabs WO0306 0306.19 -frozen: other, including flours,

meals and pellets of crustaceans, fitfor human consumption

RVC(40) or CTSH

499



0306 0306.21 -not frozen: rock lobster and othersea crawfish (palinurus spp., pan-ulirus spp., jasus spp.)

WO

0306 0306.22 -not frozen: lobsters (homarus spp.) WO0306 0306.23 -not frozen: shrimps and prawns WO0306 0306.24 -not frozen: crabs WO0306 0306.29 -not frozen: other, including flours,

meals and pellets of crustaceans, fitfor human consumption

RVC(40) or CTSH

0307 Molluscs, whether in shell or not,live, fresh, chilled, frozen, dried,salted or in brine; aquatic inverte-brates other than crustaceans andmolluscs, live, fresh, chilled, frozen,dried, salted or in brine; flours, mealsand pellets of aquatic invertebratesother than crustaceans, fit for humanconsumption:

0307 0307.10 -oysters WO0307 0307.21 -scallops, including queen scallops,

of the genera pecten, chlamys or pla-copecten: live, fresh or chilled

WO

0307 0307.29 -scallops, including queen scallops,of the genera pecten, chlamys or pla-copecten: other

WO

0307 0307.31 -mussels (mytilus spp., perna spp.):live, fresh or chilled

WO

0307 0307.39 -mussels (mytilus spp., perna spp.):other

WO

0307 0307.41 -cuttle fish (sepia officinalis, rossiamacrosoma, sepiola spp.) and squid(ommastrephes spp., loligo spp., no-totodarus spp., sepioteuthis spp.):live, fresh or chilled

WO

0307 0307.49 -cuttle fish (sepia officinalis, rossiamacrosoma, sepiola spp.) and squid(ommastrephes spp., loligo spp., no-totodarus spp., sepioteuthis spp.):other

WO

0307 0307.51 -octopus (octopus spp.): live, freshor chilled

WO

0307 0307.59 -octopus (octopus spp.): other WO0307 0307.60 -snails, other than sea snails WO

500



0307 0307.91 -other, including flours, meals andpellets of aquatic invertebrates otherthan crustaceans, fit for human con-sumption: live, fresh or chilled

WO

0307 0307.99 -other, including flours, meals andpellets of aquatic invertebrates otherthan crustaceans, fit for human con-sumption: other

RVC(40) or CTSH

Chapter 4 Dairy produce; birds’ eggs; nat-ural honey; edible products of ani-mal origin, not elsewhere specifiedor included

0401 Milk and cream, not concentratednor containing added sugar or othersweetening matter:

0401 0401.10 -of a fat content, by weight, not ex-ceeding 1%

RVC(40) or CTSH

0401 0401.20 -of a fat content, by weight, exceed-ing 1% but not exceeding 6%

RVC(40) or CTSH

0401 0401.30 -of a fat content, by weight, exceed-ing 6%

RVC(40) or CTSH

0402 Milk and cream, concentrated orcontaining added sugar or othersweetening matter:

0402 0402.10 -in powder, granules or other solidforms, of a fat content, byweight, notexceeding 1.5%

RVC(40) or CTSH

0402 0402.21 -in powder, granules or other solidforms, of a fat content, byweight, ex-ceeding 1.5%: not containing addedsugar or other sweetening matter

RVC(40) or CTSH

0402 0402.29 -in powder, granules or other solidforms, of a fat content, by weight,exceeding 1.5%: other

RVC(40) or CTSH

0402 0402.91 -other: not containing added sugar orother sweetening matter

RVC(40) or CTSH

0402 0402.99 -other: other RVC(40) or CTSH0403 Buttermilk, curdled milk and cream,

yogurt, kephir and other fermentedor acidified milk and cream, whetheror not concentrated or containingadded sugar or other sweeteningmatter or flavoured or containingadded fruit, nuts or cocoa:

501



0403 0403.10 -yogurt RVC(40) or CTSH0403 0403.90 -other RVC(40) or CTSH0404 Whey, whether or not concentrated

or containing added sugar or othersweetening matter; products con-sisting of natural milk constituents,whether or not containing addedsugar or other sweetening matter, notelsewhere specified or included:

0404 0404.10 -whey and modified whey, whetheror not concentrated or containingadded sugar or other sweeteningmatter

RVC(40) or CTSH

0404 0404.90 -other RVC(40) or CTSH0405 Butter and other fats and oils derived

from milk; dairy spreads:0405 0405.10 -butter RVC(40) or CTSH0405 0405.20 -dairy spreads RVC(40) or CTSH0405 0405.90 -other RVC(40) or CTSH0406 Cheese and curd:0406 0406.10 -fresh (unripened or uncured)

cheese, including whey cheese, andcurd

RVC(40) or CTSH

0406 0406.20 -grated or powdered cheese, of allkinds

RVC(40) or CTSH

0406 0406.30 -processed cheese, not grated orpowdered

RVC(40) or CTSH

0406 0406.40 -blue-veined cheese and other cheesecontaining veins produced by peni-cillium roqueforti

RVC(40) or CTSH

0406 0406.90 -other cheese RVC(40) or CTSH0407 Birds’ eggs, in shell, fresh, preserved

or cookedWO

0408 Birds’ eggs, not in shell, and eggyolks, fresh, dried, cooked by steam-ing or by boiling in water, moulded,frozen or otherwise preserved,whether or not containing addedsugar or other sweetening matter

RVC(40) or CC

0409 Natural honey WO

502



0410 Edible products of animal origin, notelsewhere specified or included

RVC(40) or CC

Chapter 5 Products of animal origin, not else-where specified or included

0501 Human hair, unworked, whether ornot washed or scoured; waste ofhuman hair

WO

0502 Pigs’, hogs’ or boars’ bristles andhair; badger hair and other brushmaking hair; waste of such bristles orhair

CC

0504 Guts, bladders and stomachs of ani-mals (other than fish), whole andpieces thereof, fresh, chilled, frozen,salted, in brine, dried or smoked

CC

0505 Skins and other parts of birds, withtheir feathers or down, feathers andparts of feathers (whether or notwith trimmed edges) and down, notfurther worked than cleaned, disin-fected or treated for preservation;powder and waste of feathers or partsof feathers

CC

0506 Bones and horn-cores, unworked,defatted, simply prepared (but notcut to shape), treated with acid ordegelatinised; powder and waste ofthese products

CC

0507 Ivory, tortoise-shell, whaleboneand whalebone hair, horns, antlers,hooves, nails, claws and beaks, un-worked or simply prepared but notcut to shape; powder and waste ofthese products

CC

0508 Coral and similar materials, un-worked or simply prepared but nototherwise worked; shells of mol-luscs, crustaceans or echinodermsand cuttle-bone, unworked or simplyprepared but not cut to shape, pow-der and waste thereof

CC

503



0510 Ambergris, castoreum, civet andmusk; cantharides; bile, whetheror not dried; glands and other ani-mal products used in the preparationof pharmaceutical products, fresh,chilled, frozen or otherwise provi-sionally preserved

CC

0511 Animal products not elsewhere spe-cified or included; dead animals ofChapter 1 or 3, unfit for human con-sumption

CC

Chapter 6 Live trees and other plants; bulbs,roots and the like; cut flowers andornamental foliage

0601 Bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant, ingrowth or in flower; chicory plantsand roots other than roots of heading1212:

0601 0601.10 -bulbs, tubers, tuberous roots, corms,crowns and rhizomes, dormant

RVC(40) or CTSH

0601 0601.20 -bulbs, tubers, tuberous roots, corms,crowns and rhizomes, in growth or inflower; chicory plants and roots

RVC(40) or CTSH

0602 Other live plants (including theirroots), cuttings and slips; mushroomspawn:

0602 0602.10 -unrooted cuttings and slips RVC(40) or CTSH0602 0602.20 -trees, shrubs and bushes, grafted or

not, of kinds which bear edible fruitor nuts

RVC(40) or CTSH

0602 0602.30 -rhododendrons and azaleas, graftedor not

RVC(40) or CTSH

0602 0602.40 -roses, grafted or not RVC(40) or CTSH0602 0602.90 -other RVC(40) or CTSH0603 Cut flowers and flower buds of a kind

suitable for bouquets or for orna-mental purposes, fresh, dried, dyed,bleached, impregnated or otherwiseprepared

RVC(40) or CTH

504



0604 Foliage, branches and other partsof plants, without flowers or flowerbuds, and grasses, mosses andlichens, being goods of a kind suit-able for bouquets or for ornamen-tal purposes, fresh, dried, dyed,bleached, impregnated or otherwiseprepared

RVC(40) or CTH

Chapter 7 Edible vegetables and certain rootsand tubers

0701 Potatoes, fresh or chilled WO0702 Tomatoes, fresh or chilled WO0703 Onions, shallots, garlic, leeks and

other alliaceous vegetables, fresh orchilled

WO

0704 Cabbages, cauliflowers, kohlrabi,kale and similar edible brassicas,fresh or chilled

WO

0705 Lettuce (lactuca sativa) and chicory(cichorium spp.), fresh or chilled

WO

0706 Carrots, turnips, salad beetroot, sal-sify, celeriac, radishes and similaredible roots, fresh or chilled

WO

0707 Cucumbers and gherkins, fresh orchilled

WO

0708 Leguminous vegetables, shelled orunshelled, fresh or chilled

WO

0709 Other vegetables, fresh or chilled WO0710 Vegetables (uncooked or cooked by

steaming or boiling in water), frozenWO or No changein tariff classifi-cation is requiredprovided that thegoods are cookedin the territory ofthe parties

0711 Vegetables provisionally preserved(for example, by sulphur dioxide gas,in brine, in sulphur water or in otherpreservative solutions), but unsuit-able in that state for immediate con-sumption

RVC(40) or CTH

0712 Dried vegetables, whole, cut, sliced,broken or in powder, but not furtherprepared

RVC(40) or CTH

505



0713 Dried leguminous vegetables,shelled, whether or not skinned orsplit

RVC(40) or CTH

0714 Manioc, arrowroot, salep, jerusalemartichokes, sweet potatoes and simi-lar roots and tubers with high starchor inulin content, fresh, chilled,frozen or dried, whether or not slicedor in the form of pellets; sago pith

WO

Chapter 8 Edible fruit and nuts; peel of citrusfruit or melons

0801 Coconuts, brazil nuts and cashewnuts, fresh or dried, whether or notshelled or peeled:

0801 0801.11 -coconuts: desiccated RVC(40) or CC0801 0801.19 -coconuts: other RVC(40) or CC0801 0801.21 -brazil nuts: in shell WO0801 0801.22 -brazil nuts: shelled RVC(40) or CC0801 0801.31 -cashew nuts: in shell WO0801 0801.32 -cashew nuts: shelled RVC(40) or CTH0802 Other nuts, fresh or dried, whether or

not shelled or peeled:0802 0802.11 -almonds: in shell WO0802 0802.12 -almonds: shelled RVC(40) or CC0802 0802.21 -hazelnuts or filberts (corylus spp.):

in shellWO

0802 0802.22 -hazelnuts or filberts (corylus spp.):shelled

RVC(40) or CC

0802 0802.31 -walnuts: in shell WO0802 0802.32 -walnuts: shelled RVC(40) or CC0802 0802.40 -chestnuts (castanea spp.) RVC(40) or CC0802 0802.50 -pistachios RVC(40) or CC0802 0802.60 -macadamia nuts RVC(40) or CC0802 0802.90 -other RVC(40) or CC0803 Bananas, including plantains, fresh

or driedRVC(40) or CC

0804 Dates, figs, pineapples, avocados,guavas, mangoes and mangosteens,fresh or dried

WO

506



0805 Citrus fruit, fresh or dried WO0806 Grapes, fresh or dried WO0807 Melons (including watermelons) and

papaws (papayas), freshWO

0808 Apples, pears and quinces, fresh WO0809 Apricots, cherries, peaches (includ-

ing nectarines), plums and sloes,fresh

WO

0810 Other fruit, fresh WO0811 Fruit and nuts, uncooked or cooked

by steaming or boiling in water,frozen, whether or not containingadded sugar or other sweeteningmatter

RVC(40) or CTH

0812 Fruit and nuts, provisionally pre-served (for example, by sulphurdioxide gas, in brine, in sulphurwater or in other preservative solu-tions), but unsuitable in that state forimmediate consumption

RVC(40) or CTH

0813 Fruit, dried, other than that of head-ings 0801 to 0806; mixtures of nutsor dried fruits of this chapter

RVC(40) or CTH

0814 Peel of citrus fruit or melons (in-cluding watermelons), fresh, frozen,dried or provisionally preserved inbrine, in sulphur water or in otherpreservative solutions

RVC(40) or CTH

Chapter 9 Coffee, tea, maté and spices0901 Coffee, whether or not roasted or de-

caffeinated; coffee husks and skins;coffee substitutes containing coffeein any proportion:

0901 0901.11 -coffee, not roasted: not decaf-feinated

RVC(40) or CC

0901 0901.12 -coffee, not roasted: decaffeinated RVC(40) or CTSH0901 0901.21 -coffee, roasted: not decaffeinated RVC(40) or CTSH0901 0901.22 -coffee, roasted: decaffeinated RVC(40) or CTSH0901 0901.90 -other RVC(40) or CTSH0902 Tea, whether or not flavoured:

507



0902 0902.10 -green tea (not fermented) in imme-diate packings of a content not ex-ceeding 3 kg

RVC(40) or CC

0902 0902.20 -other green tea (not fermented) RVC(40) or CC0902 0902.30 -black tea (fermented) and partly fer-

mented tea, in immediate packings ofa content not exceeding 3 kg

RVC(40) or CTSH

0902 0902.40 -other black tea (fermented) andother partly fermented tea

RVC(40) or CTSH

0903 Maté RVC(40) or CC0904 Pepper of the genus piper; dried or

crushed or ground fruits of the genuscapsicum or of the genus pimenta:

0904 0904.11 -pepper: neither crushed nor ground RVC(40) or CC0904 0904.12 -pepper: crushed or ground RVC(40) or CTSH0904 0904.20 -fruits of the genus capsicum or of

the genus pimenta, dried or crushedor ground

RVC(40) or CTSH

0905 Vanilla RVC( 40) or CC0906 Cinnamon and cinnamon-tree flow-

ers0906 0906.11 -neither crushed nor ground: cin-

namon (cinnamomum zeylanicumblume)

RVC(40) or CC

0906 0906.19 -neither crushed not ground: other RVC(40) or CC0906 0906.20 -crushed or ground RVC(40) or CTSH0907 Cloves (whole fruit, cloves and

stems)RVC(40) or CC

0908 Nutmeg, mace and cardamoms RVC(40) or CC0909 Seeds of anise, badian, fennel, co-

riander, cumin or caraway; juniperberries

RVC(40) or CC

0910 Ginger, saffron, turmeric (curcuma),thyme, bay leaves, curry and otherspices:

0910 0910.10 -ginger RVC(40) or CC0910 0910.20 -saffron RVC(40) or CC0910 0910.30 -turmeric (curcuma) RVC(40) or CC0910 0910.91 -other spices: mixtures referred to in

Note 1(b) to this chapterRVC(40) or CTH

508



0910 0910.99 -other spices: other RVC(40) or CTSHChapter 10 Cereals

1001 Wheat and meslin WO1002 Rye WO1003 Barley WO1004 Oats WO1005 Maize (corn) WO1006 Rice WO1007 Grain sorghum WO1008 Buckwheat, millet and canary seed;

other cerealsWO

Chapter 11 Products of the milling indus-try; malt; starches; inulin; wheatgluten

1101 Wheat or meslin flour RVC(40) or CC1102 Cereal flours other than of wheat or

meslinRVC(40) or CC

1103 Cereal groats, meal and pellets:1103 1103.11 -groats and meal: of wheat RVC(40) or CC1103 1103.13 -groats and meal: of maize (corn) RVC(40) or CC1103 1103.19 -groats and meal: of other cereals RVC(40) or CC1103 1103.20 -pellets RVC(40) or CTSH1104 Cereal grains otherwise worked

(for example, hulled, rolled, flaked,pearled, sliced or kibbled), exceptrice of heading 1006; germ of cer-eals, whole, rolled, flaked or ground

RVC(40) or CC

1105 Flour, meal, powder, flakes, granulesand pellets of potatoes:

1105 1105.10 -flour, meal and powder RVC(40) or CC1105 1105.20 -flakes, granules and pellets RVC(40) or CTSH1106 Flour, meal and powder of the dried

leguminous vegetables of heading0713, of sago or of roots or tubers ofheading 0714 or of the products ofChapter 8

RVC(40) or CC

1107 Malt, whether or not roasted:1107 1107.10 -not roasted RVC(40) or CC

509



1107 1107.20 -roasted RVC(40) or CTSH1108 Starches; inulin RVC(40) or CC1109 Wheat gluten, whether or not dried RVC(40) or CCChapter 12 Oil seeds and oleaginous fruits;

miscellaneous grains, seeds andfruit; industrial or medicinalplants; straw and fodder

1201 Soya beans, whether or not broken WO1202 Ground-nuts, not roasted or other-

wise cooked, whether or not shelledor broken:

1202 1202.10 -in shell WO1202 1202.20 -shelled, whether or not broken RVC(40) or CC1203 Copra WO1204 Linseed, whether or not broken RVC(40) or CC1205 Rape or colza seeds, whether or not

brokenWO

1206 Sunflower seeds, whether or not bro-ken

WO

1207 Other oil seeds and oleaginous fruits,whether or not broken

WO

1208 Flours and meals of oil seeds oroleaginous fruits, other than those ofmustard

RVC(40) or CTH

1209 Seeds, fruit and spores, of a kindused for sowing

RVC(40) or CC

1210 Hop cones, fresh or dried, whether ornot ground, powdered or in the formof pellets; lupulin

WO

1211 Plants and parts of plants (includingseeds and fruits), of a kind used pri-marily in perfumery, in pharmacy orfor insecticidal, fungicidal or similarpurposes, fresh or dried, whether ornot cut, crushed or powdered

WO

510



1212 Locust beans, seaweeds and other al-gae, sugar beet and sugar cane, fresh,chilled, frozen or dried, whether ornot ground; fruit stones and ker-nels and other vegetable products(including unroasted chicory rootsof the variety cichorium intybussativum) of a kind used primarily forhuman consumption, not elsewherespecified or included

WO

1213 Cereal straw and husks, unprepared,whether or not chopped, ground,pressed or in the form of pellets

WO

1214 Swedes, mangolds, fodder roots,hay, lucerne (alfalfa), clover, sain-foin, forage kale, lupines, vetchesand similar forage products, whetheror not in the form of pellets

RVC(40) or CC

Chapter 13 Lac; gums, resins and other vege-table saps and extracts

1301 Lac; natural gums, resins, gum-resins and oleoresins (for example,balsams)

WO

1302 Vegetable saps and extracts; pecticsubstances, pectinates and pectates;agar-agar and other mucilages andthickeners, whether or not modified,derived from vegetable products:

1302 1302.11 -vegetable saps and extracts: opium RVC(40) or CC1302 1302.12 -vegetable saps and extracts: of

liquoriceRVC(40) or CC

1302 1302.13 -vegetable saps and extracts: of hops RVC(40) or CC1302 1302.19 -vegetable saps and extracts: other RVC(40) or CC1302 1302.20 -pectic substances, pectinates and

pectatesRVC(40) or CC

1302 1302.31 -mucilages and thickeners, whetheror not modified, derived from vege-table products: agar-agar

WO

1302 1302.32 -mucilages and thickeners, whetheror not modified, derived from vege-table products: mucilages and thick-eners, whether or not modified, de-rived from locust beans, locust beanseeds or guar seed

RVC(40) or CC

511



1302 1302.39 -mucilages and thickeners, whetheror not modified, derived from vege-table products: other

RVC(40) or CC

Chapter 14 Vegetable plaiting materials; vege-table products not elsewhere speci-fied or included

1401 Vegetable materials of a kind usedprimarily for plaiting (for example,bamboos, rattans, reeds, rushes,osier, raffia, cleaned, bleached ordyed cereal straw, and lime bark)

WO

1404 Vegetable products not elsewherespecified or included

RVC(40) or CC

Chapter 15 Animal or vegetable fats and oilsand their cleavage products; pre-pared edible fats; animal or vege-table waxesChapter note: For the purposes of this chapter, if a claimfor origin is based on refining, the refining process (chem-ical or physical) entails eliminating the odour, taste, colourand acidity of a crude fat or oil.

1501 Pig fat (including lard) and poultryfat, other than that of heading 0209or 1503

RVC(40) or CC orNo change in tar-iff classification isrequired, providedthat the goods areproduced by refin-ing

1502 Fats of bovine animals, sheep orgoats, other than those of heading1503


1503 Lard stearin, lard oil, oleostearin,oleo-oil and tallow oil, not emulsi-fied or mixed or otherwise prepared


512



1504 Fats and oils and their fractions, offish or marine mammals, whether ornot refined, but not chemically modi-fied


1505 Wool grease and fatty substances de-rived therefrom (including lanolin)


1506 Other animal fats and oils and theirfractions, whether or not refined, butnot chemically modified


1507 Soya-bean oil and its fractions,whether or not refined, but not chem-ically modified:

1507 1507.10 -crude oil, whether or not degummed RVC(40) or CC1507 1507.90 -other RVC(40) or CTH1508 Ground-nut oil and its fractions,

whether or not refined, but not chem-ically modified:

1508 1508.10 -crude oil RVC(40) or CC1508 1508.90 -other RVC(40) or CC or

No change in tar-iff classification isrequired, providedthat the goods areproduced by refin-ing

1509 Olive oil and its fractions, whetheror not refined, but not chemicallymodified


513



1510 Other oils and their fractions, ob-tained solely from olives, whether ornot refined, but not chemically modi-fied, including blends of these oilsor fractions with oils or fractions ofheading 1509


1511 Palm oil and its fractions, whetheror not refined, but not chemicallymodified

RVC(40) or CC

1512 Sunflower-seed, safflower or cot-ton-seed oil and fractions thereof,whether or not refined, but not chem-ically modified

1512 1512.11 -sunflower-seed or safflower oil andfractions thereof: crude oil

RVC(40) or CC

1512 1512.19 -sunflower-seed or safflower oil andfractions thereof: other


1512 1512.21 -cotton-seed oil and its fractions:crude oil, whether or not gossypolhas been removed

RVC(40) or CC

1512 1512.29 -cotton-seed oil and its fractions:other


1513 Coconut (copra), palm kernel orbabassu oil and fractions thereof,whether or not refined, but not chem-ically modified

RVC(40) or CC

1514 Rape, colza or mustard oil and frac-tions thereof, whether or not refined,but not chemically modified


514



1515 Other fixed vegetable fats and oils(including jojoba oil) and their frac-tions, whether or not refined, but notchemically modified:

1515 1515.11 -linseed oil and its fractions: crudeoil

RVC(40) or CC

1515 1515.19 -linseed oil and its fractions: other RVC(40) or CC orNo change in tar-iff classification isrequired, providedthat the goods areproduced by refin-ing

1515 1515.21 -maize (corn) oil and its fractions:crude oil

RVC(40) or CC

1515 1515.29 -maize (corn) oil and its fractions:other


1515 1515.30 -castor oil and its fractions RVC(40) or CC orNo change in tar-iff classification isrequired, providedthat the goods areproduced by refin-ing

1515 1515.50 -sesame oil and its fractions RVC(40) or CC orNo change in tar-iff classification isrequired, providedthat the goods areproduced by refin-ing

1515 1515.90 -other RVC(40) or CC orNo change in tar-iff classification isrequired, providedthat the goods areproduced by refin-ing

515



1516 Animal or vegetable fats and oils andtheir fractions, partly or wholly hy-drogenated, inter-esterified, re-ester-ified or elaidinised, whether or notrefined, but not further prepared


1517 Margarine; edible mixtures or prep-arations of animal or vegetable fatsor oils or of fractions of different fatsor oils of this chapter, other than ed-ible fats or oils or their fractions ofheading 1516


1518 Animal or vegetable fats and oilsand their fractions, boiled, oxidised,dehydrated, sulphurised, blown,polymerised by heat in vacuum orin inert gas or otherwise chemicallymodified, excluding those of heading1516; inedible mixtures or prepar-ations of animal or vegetable fats oroils or of fractions of different fatsor oils of this chapter, not elsewherespecified or included


1520 Glycerol, crude; glycerol waters andglycerol lyes


1521 Vegetable waxes (other than triglyc-erides), beeswax, other insect waxesand spermaceti, whether or not re-fined or coloured


1522 Degras; residues resulting from thetreatment of fatty substances or ani-mal or vegetable waxes


516



Chapter 16 Preparations of meat, of fish orof crustaceans, molluscs or otheraquatic invertebrates

1601 Sausages and similar products, ofmeat, meat offal or blood; food prep-arations based on these products

RVC(40) or CC

1602 Other prepared or preserved meat,meat offal or blood

RVC(40) or CC

1603 Extracts and juices of meat, fishor crustaceans, molluscs or otheraquatic invertebrates

RVC(40) or CC

1604 Prepared or preserved fish; caviarand caviar substitutes prepared fromfish eggs

RVC(40) or CC

1605 Crustaceans, molluscs and otheraquatic invertebrates, prepared orpreserved

RVC(40) or CC

Chapter 17 Sugars and sugar confectionery

1701 Cane or beet sugar and chemicallypure sucrose, in solid form

RVC(40) or CC

1702 Other sugars, including chemicallypure lactose, maltose, glucose andfructose, in solid form; sugar syrupsnot containing added flavouring orcolouring matter; artificial honey,whether or not mixed with naturalhoney; caramel

RVC(40) or CTH

1703 Molasses resulting from the extrac-tion or refining of sugar

RVC(40) or CTH

1704 Sugar confectionery (includingwhite chocolate), not containing co-coa

RVC(40) or CTH

Chapter 18 Cocoa and cocoa preparations

1801 Cocoa beans, whole or broken, rawor roasted

RVC(40) or CC

1802 Cocoa shells, husks, skins and othercocoa waste

RVC(40) or CC

1803 Cocoa paste, whether or not defatted RVC(40) or CTH1804 Cocoa butter, fat and oil RVC(40) or CTH1805 Cocoa powder, not containing added

sugar or other sweetening matterRVC(40) or CTH

517



1806 Chocolate and other food prepar-ations containing cocoa:

1806 1806.10 -cocoa powder, containing addedsugar or other sweetening matter

RVC(40) or CTH

1806 1806.20 -other preparations in blocks, slabsor bars weighing more than 2 kg orin liquid, paste, powder, granular orother bulk form in containers or im-mediate packings, of a content ex-ceeding 2 kg

RVC(40) or CTH

1806 1806.31 -other, in blocks, slabs or bars: filled RVC(40) or CTSH1806 1806.32 -other, in blocks, slabs or bars: not

filledRVC(40) or CTH

1806 1806.90 -other RVC(40) or CTSHChapter 19 Preparations of cereals, flour,

starch or milk; pastrycooks’ prod-ucts

1901 Malt extract; food preparations offlour, groats, meal, starch or malt ex-tract, not containing cocoa or con-taining less than 40% by weight ofcocoa calculated on a totally defat-ted basis, not elsewhere specified orincluded; food preparations of goodsof headings 0401 to 0404, not con-taining cocoa or containing less than5% by weight of cocoa calculated ona totally defatted basis, not elsewherespecified or included

RVC(40) or CC

1902 Pasta, whether or not cooked orstuffed (with meat or other sub-stances) or otherwise prepared, suchas spaghetti, macaroni, noodles,lasagne, gnocchi, ravioli, cannelloni;couscous, whether or not prepared

RVC(40) or CC

1903 Tapioca and substitutes thereforeprepared from starch, in the form offlakes, grains, pearls, siftings or insimilar forms

RVC(40) or CC

518



1904 Prepared foods obtained by theswelling or roasting of cereals orcereal products (for example, cornflakes); cereals (other than maize(corn)) in grain form or in the form offlakes or other worked grains (exceptflour, groats and meal), pre-cookedor otherwise prepared, not elsewherespecified or included

RVC(40) or CC

1905 Bread, pastry, cakes, biscuits andother bakers’ wares, whether ornot containing cocoa; communionwafers, empty cachets of a kind suit-able for pharmaceutical use, sealingwafers, rice paper and similar prod-ucts

RVC(40) or CTH

Chapter 20 Preparations of vegetables, fruit,nuts or other parts of plants

2001 Vegetables, fruit, nuts and other ed-ible parts of plants, prepared or pre-served by vinegar or acetic acid

RVC(40) or CC

2002 Tomatoes prepared or preservedotherwise than by vinegar or aceticacid

RVC(40) or CC

2003 Mushrooms and truffles, prepared orpreserved otherwise than by vinegaror acetic acid

RVC(40) or CC

2004 Other vegetables prepared or pre-served otherwise than by vinegar oracetic acid, frozen, other than prod-ucts of heading 2006

RVC(40) or CC

2005 Other vegetables prepared or pre-served otherwise than by vinegar oracetic acid, not frozen, other thanproducts of heading 2006

RVC(40) or CC

2006 Vegetables, fruit, nuts, fruit-peeland other parts of plants, preservedby sugar (drained, glacés or crys-tallised)

RVC(40) or CC

2007 Jams, fruit jellies, marmalades, fruitor nut purée and fruit or nut pastes,being cooked preparations, whetheror not containing added sugar orother sweetening matter

RVC(40) or CTH

519



2008 Fruit, nuts and other edible parts ofplants, otherwise prepared or pre-served, whether or not containingadded sugar or other sweeteningmatter or spirit, not elsewhere speci-fied or included

RVC(40) or CC

2009 Fruit juices (including grape must)and vegetable juices, unfermentedand not containing added spirit,whether or not containing addedsugar or other sweetening matter

RVC(40) or CC

Chapter 21 Miscellaneous edible preparations

2101 Extracts, essences and concentrates,of coffee, tea or maté and prepar-ations with a basis of these prod-ucts or with a basis of coffee, teaor maté; roasted chicory and otherroasted coffee substitutes, and ex-tracts, essences and concentratesthereof

RVC(40) or CC

2102 Yeasts (active or inactive); other sin-gle-cell micro-organisms, dead (butnot including vaccines of heading3002); prepared baking powders

RVC(40) or CC

2103 Sauces and preparations therefor;mixed condiments and mixed sea-sonings; mustard flour and meal andprepared mustard:

2103 2103.10 -soya sauce RVC(40) or CTH2103 2103.20 -tomato ketchup and other tomato

saucesRVC(40) or CTSH

2103 2103.30 -mustard flour and meal and pre-pared mustard

RVC(40) or CTH

2103 2103.90 -other RVC(40) or CTSH2104 Soups and broths and preparations

therefor; homogenised compositefood preparations:

2104 2104.10 -soups and broths and preparationstherefor

RVC(40) or CTSH

2104 2104.20 -homogenised composite food prep-arations

RVC(40) or CTSH

2105 Ice cream and other edible ice,whether or not containing cocoa

RVC(40) or CTH

520



2106 Food preparations not elsewherespecified or included:

2106 2106.10 -protein concentrates and texturedprotein substances

RVC(40) or CTSH

2106 2106.90 -other RVC(40) or CTSHChapter 22 Beverages, spirits and vinegar

2201 Waters, including natural or artificialmineral waters and aerated waters,not containing added sugar or othersweetening matter nor flavoured; iceand snow

RVC(40) or CC

2202 Waters, including mineral watersand aerated waters, containing addedsugar or other sweetening matter orflavoured, and other non-alcoholicbeverages, not including fruit orvegetable juices of heading 2009

RVC(40) or CC

2203 Beer made from malt RVC(40) or CC2204 Wine of fresh grapes, including forti-

fiedwines; grapemust other than thatof heading 2009:

2204 2204.10 -sparkling wine RVC(40) or CTSH2204 2204.21 -other wine; grape must with fer-

mentation prevented or arrested bythe addition of alcohol: in contain-ers holding 2 ℓ or less

RVC(40) orCTSH, exceptfrom 2204.29

2204 2204.29 -other wine; grapemust with fermen-tation prevented or arrested by theaddition of alcohol: other

RVC(40) or CTSH

2204 2204.30 -other grape must RVC(40) or CC2205 Vermouth and other wine of fresh

grapes flavoured with plants or aro-matic substances

RVC(40) or CTH

2206 Other fermented beverages (for ex-ample, cider, perry, mead); mixturesof fermented beverages and mixturesof fermented beverages and non-al-coholic beverages, not elsewherespecified or included

RVC(40) or CC

2207 Undenatured ethyl alcohol of an al-coholic strength by volume of 80%vol or higher; ethyl alcohol and otherspirits, denatured, of any strength

RVC(40) or CTH

521



2208 Undenatured ethyl alcohol of an al-coholic strength by volume of lessthan 80% vol; spirits, liqueurs andother spirituous beverages

RVC(40) or CTH

2209 Vinegar and substitutes for vinegarobtained from acetic acid

RVC(40) or CTH

Chapter 23 Residues and waste from the foodindustries; prepared animal fod-der

2301 Flours, meals and pellets, of meat ormeat offal, of fish or of crustaceans,molluscs or other aquatic inverte-brates, unfit for human consumption;greaves

RVC(40) or CC

2302 Bran, sharps and other residues,whether or not in the form of pellets,derived from the sifting, milling orother working of cereals or of legu-minous plants

RVC(40) or CTH

2303 Residues of starch manufacture andsimilar residues, beet-pulp, bagasseand other waste of sugar manufac-ture, brewing or distilling dregs andwaste, whether or not in the form ofpellets

RVC(40) or CC

2304 Oil-cake and other solid residues,whether or not ground or in the formof pellets, resulting from the extrac-tion of soya-bean oil

RVC(40) or CTH

2305 Oil-cake and other solid residues,whether or not ground or in the formof pellets, resulting from the extrac-tion of ground-nut oil

RVC(40) or CTH

2306 Oil-cake and other solid residues,whether or not ground or in the formof pellets, resulting from the extrac-tion of vegetable fats or oils, otherthan those of heading 2304 or 2305

RVC(40) or CTH

2307 Wine lees; argol RVC(40) or CTH2308 Vegetable materials and vege-

table waste, vegetable residues andby-products, whether or not in theform of pellets, of a kind used in ani-mal feeding, not elsewhere specifiedor included

RVC(40) or CTH

522



2309 Preparations of a kind used in animalfeeding

RVC(40) or CTH

Chapter 24 Tobacco and manufactured to-bacco substitutes

2401 Unmanufactured tobacco; tobaccorefuse

RVC(40) or CC

2402 Cigars, cheroots, cigarillos andcigarettes, of tobacco or of tobaccosubstitutes

RVC(40) or CTH

2403 Other manufactured tobacco andmanufactured tobacco substitutes;“homogenised” or “reconstituted”tobacco; tobacco extracts andessences

RVC(40) or CTH

Chapter 25 Salt; sulphur; earths and stone;plastering materials, lime and ce-ment

2501 Salt (including table salt and dena-tured salt) and pure sodium chloride,whether or not in aqueous solutionor containing added anti-caking orfree-flowing agents; sea water

RVC(40) or CTH

2502 Unroasted iron pyrites RVC(40) or CTH2503 Sulphur of all kinds, other than sub-

limed sulphur, precipitated sulphurand colloidal sulphur

RVC(40) or CTH

2504 Natural graphite RVC(40) or CTH2505 Natural sands of all kinds, whether

or not coloured, other than metal-bearing sands of Chapter 26

RVC(40) or CTH

2506 Quartz (other than natural sands);quartzite, whether or not roughlytrimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape

RVC(40) or CTH

2507 Kaolin and other kaolinic clays,whether or not calcined

RVC(40) or CTH

2508 Other clays (not including expandedclays of heading 6806), andalusite,kyanite and sillimanite, whether ornot calcined; mullite; chamotte ordinas earths

RVC(40) or CTH

2509 Chalk RVC(40 ) or CTH

523



2510 Natural calcium phosphates, naturalaluminium calcium phosphates andphosphatic chalk

RVC(40) or CTH

2511 Natural barium sulphate (barytes);natural barium carbonate (witherite),whether or not calcined, other thanbarium oxide of heading 2816

RVC(40) or CTH

2512 Siliceous fossil meals (for example,kieselguhr, tripolite and diatomite)and similar siliceous earths, whetheror not calcined, of an apparent spe-cific gravity of 1 or less

RVC(40) or CTH

2513 Pumice stone; emery; natural corun-dum, natural garnet and other nat-ural abrasives, whether or not heat-treated

RVC(40) or CTH

2514 Slate, whether or not roughlytrimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape

RVC(40) or CTH

2515 Marble, travertine, ecaussine andother calcareous monumental orbuilding stone of an apparent specificgravity of 2.5 or more, and alabaster,whether or not roughly trimmed ormerely cut, by sawing or otherwise,into blocks or slabs of a rectangular(including square) shape

RVC(40) or CTH

2516 Granite, porphyry, basalt, sandstoneand other monumental or build-ing stone, whether or not roughlytrimmed or merely cut, by sawing orotherwise, into blocks or slabs of arectangular (including square) shape

RVC(40) or CTH

2517 Pebbles, gravel, broken or crushedstone, of a kind commonly used forconcrete aggregates, for road met-alling or for railway or other ballast,shingle and flint, whether or not heat-treated; macadam of slag, dross orsimilar industrial waste, whether ornot incorporating the materials citedin the first part of the heading; tarredmacadam; granules, chippings andpowder, of stones of heading 2515 or2516, whether or not heat-treated

RVC(40) or CTH

524



2518 Dolomite, whether or not calcined orsintered, including dolomite roughlytrimmed or merely cut, by sawingor otherwise, into blocks or slabsof a rectangular (including square)shape; dolomite ramming mix

RVC(40) or CTH

2519 Natural magnesium carbonate(magnesite); fused magnesia;dead-burned (sintered) magnesia,whether or not containing smallquantities of other oxides addedbefore sintering; other magnesiumoxide, whether or not pure

RVC(40) or CTH

2520 Gypsum; anhydrite; plasters (con-sisting of calcined gypsum or cal-cium sulphate) whether or notcoloured, with or without smallquantities of accelerators or retarders

RVC(40) or CTH

2521 Limestone flux; limestone and othercalcareous stone, of a kind used forthe manufacture of lime or cement

RVC(40) or CTH

2522 Quicklime, slaked lime and hy-draulic lime, other than calciumoxide and hydroxide of heading 2825

RVC(40) or CTH

2523 Portland cement, aluminous ce-ment, slag cement, supersulphatecement and similar hydraulic ce-ments, whether or not coloured or inthe form of clinkers:

2523 2523.10 -cement clinkers RVC(40) or CTH2523 2523.21 -Portland cement: white cement,

whether or not artificially colouredRVC(40) orCTSH, exceptfrom 2523.29through 2523.90

2523 2523.29 -Portland cement: other RVC(40) orCTSH, exceptfrom 2523.21,2523.30 or2523.90

2523 2523.30 -aluminous cement RVC(40) or CTH2523 2523.90 -other hydraulic cements RVC(40) or CTH2524 Asbestos RVC(40) or CTH2525 Mica, including splittings; mica

waste:

525



2525 2525.10 -crude mica and mica rifted intosheets or splittings

RVC(40) or CTH

2525 2525.20 -mica powder RVC(40) or CTH2525 2525.30 -mica waste Origin is con-

ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

2526 Natural steatite, whether or notroughly trimmed or merely cut, bysawing or otherwise, into blocksor slabs of a rectangular (includingsquare) shape; talc

RVC(40) or CTH

2528 Natural borates and concentratesthereof (whether or not calcined),but not including borates separatedfrom natural brine; natural boric acidcontaining not more than 85% ofH3BO3 calculated on the dry weight

RVC(40) or CTH

2529 Feldspar; leucite, nepheline andnepheline syenite; fluorspar

RVC(40) or CTH

2530 Mineral substances not elsewherespecified or included

RVC(40) or CTH


2601 Iron ores and concentrates, includingroasted iron pyrites

RVC(40) or CTH

2602 Manganese ores and concentrates,including ferruginous manganeseores and concentrates with a man-ganese content of 20% or more,calculated on the dry weight

RVC(40) or CTH

2603 Copper ores and concentrates RVC(40) or CTH2604 Nickel ores and concentrates RVC(40) or CTH2605 Cobalt ores and concentrates RVC(40) or CTH2606 Aluminium ores and concentrates RVC(40) or CTH2607 Lead ores and concentrates RVC(40) or CTH2608 Zinc ores and concentrates RVC(40) or CTH2609 Tin ores and concentrates RVC(40) or CTH2610 Chromium ores and concentrates RVC(40) or CTH

526



2611 Tungsten ores and concentrates RVC(40) or CTH2612 Uranium or thorium ores and con-

centratesRVC(40) or CTH

2613 Molybdenum ores and concentrates RVC(40) or CTH2614 Titanium ores and concentrates RVC(40) or CTH2615 Niobium, tantalum, vanadium or zir-

conium ores and concentratesRVC(40) or CTH

2616 Precious metal ores and concentrates RVC(40) or CTH2617 Other ores and concentrates RVC(40) or CTH2618 Granulated slag (slag sand) from the

manufacture of iron or steelRVC(40) or CTH

2619 Slag, dross (other than granulatedslag), scalings and other waste fromthe manufacture of iron or steel

Origin is con-ferred to goodsof this headingthat are derivedfrom productionor consumption ina party

2620 Slag, ash and residues (other thanfrom the manufacture of iron orsteel) containing metals, arsenic ortheir compounds


2621 Other slag and ash, including sea-weed ash (kelp); ash and residuesfrom the incineration of municipalwaste


Chapter 27 Mineral fuels, mineral oils andproducts of their distillation; bitu-minous substances; mineral waxes

2701 Coal; briquettes, ovoids and similarsolid fuels manufactured from coal

RVC(40) or CTH

2702 Lignite, whether or not agglomer-ated, excluding jet

RVC(40) or CTH

2703 Peat (including peat litter), whetheror not agglomerated

RVC(40) or CTH

527



2704 Coke and semi-coke of coal, of lig-nite or of peat, whether or not ag-glomerated; retort carbon

RVC(40) or CTH

2705 Coal gas, water gas, producer gasand similar gases, other than petrol-eum gases and other gaseous hydro-carbons

RVC(40) or CTH

2706 Tar distilled from coal, from lig-nite or from peat, and other mineraltars, whether or not dehydrated orpartially distilled, including reconsti-tuted tars

RVC(40) or CTH

2707 Oils and other products of the distil-lation of high temperature coal tar;similar products in which the weightof the aromatic constituents exceedsthat of the non-aromatic constituents

RVC(40) or CTH

2708 Pitch and pitch coke, obtained fromcoal tar or from other mineral tars

RVC(40) or CTH

2709 Petroleum oils and oils obtainedfrom bituminous minerals, crude

RVC(40) or CTH

2710 Petroleum oils and oils obtainedfrom bituminousminerals, other thancrude; preparations not elsewherespecified or included, containing byweight 70% or more of petroleumoils or of oils obtained from bitu-minous minerals, these oils beingthe basic constituents of the prepar-ations; waste oils:

2710 2710.11 -petroleum oils and oils obtainedfrom bituminous minerals (otherthan crude) and preparations notelsewhere specified or included, con-taining by weight 70% or more ofpetroleum oils or of oils obtainedfrom bituminous minerals, these oilsbeing the basic constituents of thepreparations, other than waste oils:light oils and preparations

RVC(40) or CTH

528



2710 2710.19 -petroleum oils and oils obtainedfrom bituminous minerals (otherthan crude) and preparations notelsewhere specified or included, con-taining by weight 70% or more ofpetroleum oils or of oils obtainedfrom bituminous minerals, these oilsbeing the basic constituents of thepreparations, other than waste oils:other

RVC(40) or CTH

2710 2710.91 -waste oils: containing polychlori-nated biphenyls (PCBS), polychlo-rinated terphenyls (PCTS) or poly-brominated biphenyls (PBBS)

Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

2710 2710.99 -waste oils: other Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

2711 Petroleum gases and other gaseoushydrocarbons

RVC(40) or CTH

2712 Petroleum jelly; paraffin wax, mi-cro-crystalline petroleum wax, slackwax, ozokerite, lignite wax, peatwax, other mineral waxes, and simi-lar products obtained by synthesis orby other processes, whether or notcoloured

RVC(40) or CTH

2713 Petroleum coke, petroleum bitumenand other residues of petroleum oilsor of oils obtained from bituminousminerals

RVC(40) or CTH

2714 Bitumen and asphalt, natural; bitu-minous or oil shale and tar sands; as-phaltites and asphaltic rocks

RVC(40) or CTH

2715 Bituminous mixtures based on nat-ural asphalt, on natural bitumen, onpetroleum bitumen, on mineral tar oron mineral tar pitch (for example, bi-tuminous mastics, cut-backs)

RVC(40) or CTH

529



2716 Electrical energy RVC(40) or CTHChapter 28 Inorganic chemicals; organic or

inorganic compounds of preciousmetals, of rare-earth metals, ofradioactive elements or of isotopesChapter note: Any goods of this chapter that are the prod-uct of a chemical reaction must be considered to be origin-ating goods if the chemical reaction occurred in a party.The “chemical reaction” rule may be applied to any goodsclassified in this chapter if the product fails to satisfy theregional value content and change in tariff classificationcriteria provided for in the product specific rule. Note:For the purposes of this chapter a “chemical reaction” is aprocess (including a biochemical process) which results ina molecule with a new structure by breaking intramolec-ular bonds and by forming new intramolecular bonds, orby altering the spatial arrangement of the molecule. Thefollowing are not considered to be chemical reactions forthe purposes of determining whether products are originat-ing goods: (a) dissolving in water or other solvents; (b) theelimination of solvents including solvent water; or (c) theaddition or elimination of water of crystallization.

2801 Fluorine, chlorine, bromine and io-dine:

2801 2801.10 -chlorine RVC(40) or CTSH2801 2801.20 -iodine RVC(40) or CTSH2801 2801.30 -fluorine; bromine RVC(40) or CTSH2802 Sulphur, sublimed or precipitated;

colloidal sulphurRVC(40) or CTSH

2803 Carbon (carbon blacks and otherforms of carbon not elsewhere spe-cified or included)

RVC(40) or CTH

2804 Hydrogen, rare gases and other non-metals:

2804 2804.10 -hydrogen RVC(40) or CTSH2804 2804.21 -rare gases: argon RVC(40) or CTSH2804 2804.29 -rare gases: other RVC(40) or CTSH2804 2804.30 -nitrogen RVC(40) or CTSH2804 2804.40 -oxygen RVC(40) or CTSH2804 2804.50 -boron; tellurium RVC(40) or CTSH2804 2804.61 -silicon: containing by weight not

less than 99.99% of siliconRVC(40) or CTSH

530



2804 2804.69 -silicon: other RVC(40) or CTSH2804 2804.70 -phosphorus RVC(40) or CTSH2804 2804.80 -arsenic RVC(40) or CTSH2804 2804.90 -selenium RVC(40) or CTSH2805 Alkali or alkaline-earth metals; rare-

earth metals, scandium and yttrium,whether or not intermixed or interal-loyed; mercury

RVC(40) or CTH

2806 Hydrogen chloride (hydrochloricacid); chlorosulphuric acid:

2806 2806.10 -hydrogen chloride (hydrochloricacid)

RVC(40) or CTSH

2806 2806.20 -chlorosulphuric acid RVC(40) or CTSH2807 Sulphuric acid; oleum RVC(40) or CTH2808 Nitric acid; sulphonitric acids RVC(40) or CTH2809 Diphosphorus pentaoxide; phos-

phoric acid; polyphosphoric acids,whether or not chemically defined:

2809 2809.10 -diphosphorus pentaoxide RVC(40) or CTSH2809 2809.20 -phosphoric acid and polyphospho-

ric acidsRVC(40) or CTSH

2810 Oxides of boron; boric acids RVC(40) or CTH2811 Other inorganic acids and other in-

organic oxygen compounds of non-metals:

2811 2811.11 -other inorganic acids: hydrogen flu-oride (hydrofluoric acid)

RVC(40) or CTSH

2811 2811.19 -other inorganic acids: other RVC(40) or CTSH2811 2811.21 -other inorganic oxygen compounds

of non-metals: carbon dioxideRVC(40) or CTSH

2811 2811.22 -other inorganic oxygen compoundsof non-metals: silicon dioxide

RVC(40) or CTSH

2811 2811.29 -other RVC(40) or CTSH2812 Halides and halide oxides of non-

metals:2812 2812.10 -chlorides and chloride oxides RVC(40) or CTSH2812 2812.90 -other RVC(40) or CTSH2813 Sulphides of non-metals; commer-

cial phosphorus trisulphide:

531



2813 2813.10 -carbon disulphide RVC(40) or CTSH2813 2813.90 -other RVC(40) or CTSH2814 Ammonia, anhydrous or in aqueous

solutionRVC(40) or CTH

2815 Sodium hydroxide (caustic soda);potassium hydroxide (causticpotash); peroxides of sodium orpotassium:

2815 2815.11 -sodium hydroxide (caustic soda):solid


2815 2815.12 -sodium hydroxide (caustic soda): inaqueous solution (soda lye or liquidsoda)


2815 2815.20 -potassium hydroxide (causticpotash)

RVC(40) or CTSH

2815 2815.30 -peroxides of sodium or potassium RVC(40) or CTSH2816 Hydroxide and peroxide of magne-

sium; oxides, hydroxides and perox-ides, of strontium or barium:

2816 2816.10 -hydroxide and peroxide of magne-sium

RVC(40) or CTSH

2816 2816.40 -oxides, hydroxides and peroxides,of strontium or barium

RVC(40) or CTSH

2817 2817.00 Zinc oxide; zinc peroxide RVC(40) or CTSH2818 Artificial corundum, whether or

not chemically defined; aluminiumoxide; aluminium hydroxide:

2818 2818.10 -artificial corundum, whether or notchemically defined

RVC(40) or CTSH

2818 2818.20 -aluminium oxide, other than artifi-cial corundum

RVC(40) or CTSH

2818 2818.30 -aluminium hydroxide RVC(40) or CTSH2819 Chromium oxides and hydroxides:2819 2819.10 -chromium trioxide RVC(40) or CTSH2819 2819.90 -other RVC(40) or CTSH2820 Manganese oxides:2820 2820.10 -manganese dioxide RVC(40) or CTSH2820 2820.90 -other RVC(40) or CTSH

532



2821 Iron oxides and hydroxides; earthcolours containing 70% or more byweight of combined iron evaluatedas Fe2O3:

2821 2821.10 -iron oxides and hydroxides RVC(40) or CTSH2821 2821.20 -earth colours RVC(40) or CTSH2822 2822.00 Cobalt oxides and hydroxides; com-

mercial cobalt oxidesRVC(40) or CTSH

2823 Titanium oxides RVC(40) or CTH2824 Lead oxides; red lead and orange

lead:2824 2824.10 -lead monoxide (litharge, massicot) RVC(40) or CTSH2824 2824.90 -other RVC(40) or CTSH2825 Hydrazine and hydroxylamine and

their inorganic salts; other inorganicbases; other metal oxides, hydrox-ides and peroxides:

2825 2825.10 -hydrazine and hydroxylamine andtheir inorganic salts

RVC(40) or CTSH

2825 2825.20 -lithium oxide and hydroxide RVC(40) or CTSH2825 2825.30 -vanadium oxides and hydroxides RVC(40) or CTSH2825 2825.40 -nickel oxides and hydroxides RVC(40) or CTSH2825 2825.50 -copper oxides and hydroxides RVC(40) or CTSH2825 2825.60 -germanium oxides and zirconium

dioxideRVC(40) or CTSH

2825 2825.70 -molybdenum oxides and hydrox-ides

RVC(40) or CTSH

2825 2825.80 -antimony oxides RVC(40) or CTSH2825 2825.90 -other RVC(40) or CTSH2826 Fluorides; fluorosilicates, fluoroalu-

minates and other complex fluorinesalts:

2826 2826.12 -fluorides: of aluminium RVC(40) or CTSH2826 2826.19 -fluorides: other RVC(40) or CTSH2826 2826.30 -sodium hexafluoroaluminate (syn-

thetic cryolite)RVC(40) or CTSH

2826 2826.90 -other RVC(40) or CTSH

533



2827 Chlorides, chloride oxides and chlo-ride hydroxides; bromides and bro-mide oxides; iodides and iodideoxides:

2827 2827.10 -ammonium chloride RVC(40) or CTSH2827 2827.20 -calcium chloride RVC(40) or CTSH2827 2827.31 -other chlorides: of magnesium RVC(40) or CTSH2827 2827.32 -other chlorides: of aluminium RVC(40) or CTSH2827 2827.35 -other chlorides: of nickel RVC(40) or CTSH2827 2827.39 -other chlorides: other RVC(40) or CTSH2827 2827.41 -chloride oxides and chloride hy-

droxides: of copperRVC(40) or CTSH

2827 2827.49 -chloride oxides and chloride hy-droxides: other

RVC(40) or CTSH

2827 2827.51 -bromides and bromide oxides: bro-mides of sodium or of potassium

RVC(40) or CTSH

2827 2827.59 -bromides and bromide oxides: other RVC(40) or CTSH2827 2827.60 -iodides and iodide oxides RVC(40) or CTSH2828 Hypochlorites; commercial cal-

cium hypochlorite; chlorites; hypo-bromites:

2828 2828.10 -commercial calcium hypochloriteand other calcium hypochlorites

RVC(40) or CTSH

2828 2828.90 -other RVC(40) or CTSH2829 Chlorates and perchlorates; bro-

mates and perbromates; iodates andperiodates:

2829 2829.11 -chlorates: of sodium RVC(40) or CTSH2829 2829.19 -chlorates: other RVC(40) or CTSH2829 2829.90 -other RVC(40) or CTSH2830 Sulphides; polysulphides, whether

or not chemically defined:2830 2830.10 -sodium sulphides RVC(40) or CTSH2830 2830.90 -other RVC(40) or CTSH2831 Dithionites and sulphoxylates:2831 2831.10 -of sodium RVC(40) or CTSH2831 2831.90 -other RVC(40) or CTSH2832 Sulphites; thiosulphates:

534



2832 2832.10 -sodium sulphites RVC(40) or CTSH2832 2832.20 -other sulphites RVC(40) or CTSH2832 2832.30 -thiosulphates RVC(40) or CTSH2833 Sulphates; alums; peroxosulphates

(persulphates):2833 2833.11 -sodium sulphates: disodium sul-

phateRVC(40) or CTSH

2833 2833.19 -sodium sulphates: other RVC(40) or CTSH2833 2833.21 -other sulphates: of magnesium RVC(40) or CTSH2833 2833.22 -other sulphates: of aluminium RVC(40) or CTSH2833 2833.24 -other sulphates: of nickel RVC(40) or CTSH2833 2833.25 -other sulphates: of copper RVC(40) or CTSH2833 2833.27 -other sulphates: of barium RVC(40) or CTSH2833 2833.29 -other sulphates: other RVC(40) or CTSH2833 2833.30 -alums RVC(40) or CTSH2833 2833.40 -peroxosulphates (persulphates) RVC(40) or CTSH2834 Nitrites; nitrates:2834 2834.10 -nitrites RVC(40) or CTSH2834 2834.21 -nitrates: of potassium RVC(40) or CTSH2834 2834.29 -nitrates: other RVC(40) or CTSH2835 Phosphinates (hypophosphites),

phosphonates (phosphites), phos-phates; polyphosphates, whether ornot chemically defined:

2835 2835.10 -phosphinates (hypophosphites) andphosphonates (phosphites)

RVC(40) or CTSH

2835 2835.22 -phosphates: of mono- or disodium RVC(40) or CTSH2835 2835.24 -phosphates: of potassium RVC(40) or CTSH2835 2835.25 -phosphates: calcium hy-

drogenorthophosphate (“dicalciumphosphate”)

RVC(40) or CTSH

2835 2835.26 -phosphates: other phosphates ofcalcium

RVC(40) or CTSH

2835 2835.29 -phosphates: other RVC(40) or CTSH2835 2835.31 -polyphosphates: sodium triphos-

phate (sodium tripolyphosphate)RVC(40) or CTSH

2835 2835.39 -polyphosphates: other RVC(40) or CTSH

535



2836 Carbonates; peroxocarbonates (per-carbonates); commercial ammoniumcarbonate containing ammoniumcarbamate:

2836 2836.20 -disodium carbonate RVC(40) or CTSH2836 2836.30 -sodium hydrogencarbonate (sodium

bicarbonate)RVC(40) or CTSH

2836 2836.40 -potassium carbonates RVC(40) or CTSH2836 2836.50 -calcium carbonate RVC(40) or CTSH2836 2836.60 -barium carbonate RVC(40) or CTSH2836 2836.91 -other: lithium carbonates RVC(40) or CTSH2836 2836.92 -other: strontium carbonate RVC(40) or CTSH2836 2836.99 -other: other RVC(40) or CTSH2837 Cyanides, cyanide oxides and com-

plex cyanides:2837 2837.11 -cyanides and cyanide oxides: of

sodiumRVC(40) or CTSH

2837 2837.19 -cyanides and cyanide oxides: other RVC(40) or CTSH2837 2837.20 -complex cyanides RVC(40) or CTSH2839 Silicates; commercial alkali metal

silicates:2839 2839.11 -of sodium: sodium metasilicates RVC(40) or CTSH2839 2839.19 -of sodium: other RVC(40) or CTSH2839 2839.90 -other RVC(40) or CTSH2840 Borates; peroxoborates (perborates):2840 2840.11 -disodium tetraborate (refined bo-

rax): anhydrousRVC(40) or CTSH

2840 2840.19 -disodium tetraborate (refined bo-rax): other

RVC(40) or CTSH

2840 2840.20 -other borates RVC(40) or CTSH2840 2840.30 -peroxoborates (perborates) RVC(40) or CTSH2841 Salts of oxometallic or peroxometal-

lic acids:2841 2841.30 -sodium dichromate RVC(40) or CTSH2841 2841.50 -other chromates and dichromates;

peroxochromatesRVC(40) or CTSH

536



2841 2841.61 -manganites, manganates and per-manganates: potassium perman-ganate

RVC(40) or CTSH

2841 2841.69 -manganites, manganates and per-manganates: other

RVC(40) or CTSH

2841 2841.70 -molybdates RVC(40) or CTSH2841 2841.80 -tungstates (wolframates) RVC(40) or CTSH2841 2841.90 -other RVC(40) or CTSH2842 Other salts of inorganic acids or per-

oxoacids (including aluminosilicateswhether or not chemically defined),other than azides:

2842 2842.10 -double or complex silicates, includ-ing aluminosilicates whether or notchemically defined

RVC(40) or CTSH

2842 2842.90 -other RVC(40) or CTSH2843 Colloidal precious metals; inorganic

or organic compounds of preciousmetals, whether or not chemicallydefined; amalgams of precious met-als:

2843 2843.10 -colloidal precious metals RVC(40) or CTSH2843 2843.21 -silver compounds: silver nitrate RVC(40) or CTSH2843 2843.29 -silver compounds: other RVC(40) or CTSH2843 2843.30 -gold compounds RVC(40) or CTSH2843 2843.90 -other compounds; amalgams RVC(40) or CTSH2844 Radioactive chemical elements and

radioactive isotopes (including thefissile or fertile chemical elementsand isotopes) and their compounds;mixtures and residues containingthese products:

2844 2844.10 -natural uranium and its compounds;alloys, dispersions (including cer-mets), ceramic products and mix-tures containing natural uranium ornatural uranium compounds

RVC(40) or CTSH

537



2844 2844.20 -uranium enriched in U 235 andits compounds; plutonium and itscompounds; alloys, dispersions (in-cluding cermets), ceramic productsand mixtures containing uraniumenriched in U 235, plutonium orcompounds of these products

RVC(40) or CTSH

2844 2844.30 -uranium depleted in U 235 and itscompounds; thorium and its com-pounds; alloys, dispersions (includ-ing cermets), ceramic products andmixtures containing uranium de-pleted in U 235, thorium or com-pounds of these products

RVC(40) or CTSH

2844 2844.40 -radioactive elements and isotopesand compounds other than thoseof subheading 2844.10, 2844.20 or2844.30; alloys, dispersions (includ-ing cermets), ceramic products andmixtures containing these elements,isotopes or compounds; radioactiveresidues

RVC(40) or CTSH

2844 2844.50 -spent (irradiated) fuel elements(cartridges) of nuclear reactors

RVC(40) or CTSH

2845 Isotopes other than those of heading2844; compounds, inorganic or or-ganic, of such isotopes, whether ornot chemically defined

RVC(40) or CTH

2846 Compounds, inorganic or organic,of rare-earth metals, of yttrium orof scandium or of mixtures of thesemetals:

2846 2846.10 -cerium compounds RVC(40) or CTSH2846 2846.90 -other RVC(40) or CTSH2847 Hydrogen peroxide, whether or not

solidified with ureaRVC(40) or CTH

2848 Phosphides, whether or not chem-ically defined, excluding ferrophos-phorus

RVC(40) or CTH

2849 Carbides, whether or not chemicallydefined:

2849 2849.10 -of calcium RVC(40) or CTSH2849 2849.20 -of silicon RVC(40) or CTSH

538



2849 2849.90 -other RVC(40) or CTSH2850 Hydrides, nitrides, azides, silicides

and borides, whether or not chem-ically defined, other than compoundswhich are also carbides of heading2849

RVC(40) or CTH

2852 Compounds, inorganic or organic, ofmercury, excluding amalgams

RVC(40) or CTH

2853 Other inorganic compounds (includ-ing distilled or conductivity waterand water of similar purity); liquidair (whether or not rare gases havebeen removed); compressed air;amalgams, other than amalgams ofprecious metals

RVC(40) or CTH


Chapter note: Any goods of this chapter that are the prod-uct of a chemical reaction must be considered to be origin-ating goods if the chemical reaction occurred in a party.The “chemical reaction” rule may be applied to any goodsclassified in this chapter if the product fails to satisfy theregional value content and change in tariff classificationcriteria provided for in the product specific rule. Note:For the purposes of this chapter a “chemical reaction” is aprocess (including a biochemical process) which results ina molecule with a new structure by breaking intramolec-ular bonds and by forming new intramolecular bonds, orby altering the spatial arrangement of the molecule. Thefollowing are not considered to be chemical reactions forthe purposes of determining whether products are originat-ing goods: (a) dissolving in water or other solvents; (b) theelimination of solvents including solvent water; or (c) theaddition or elimination of water of crystallization.

2901 Acyclic hydrocarbons:2901 2901.10 -saturated RVC(40) or CTSH2901 2901.21 -unsaturated: ethylene RVC(40) or CTSH2901 2901.22 -unsaturated: propene (propylene) RVC(40) or CTSH2901 2901.23 -unsaturated: butene (butylene) and

isomers thereofRVC(40) or CTSH

2901 2901.24 -unsaturated: buta-1,3-diene and iso-prene

RVC(40) or CTSH

2901 2901.29 -unsaturated: other RVC(40) or CTSH2902 Cyclic hydrocarbons:

539



2902 2902.11 -cyclanes, cyclenes and cycloter-penes: cyclohexane

RVC(40) or CTSH

2902 2902.19 -cyclanes, cyclenes and cycloter-penes: other

RVC(40) or CTSH

2902 2902.20 -benzene RVC(40) or CTSH2902 2902.30 -toluene RVC(40) or CTSH2902 2902.41 -xylenes: o-xylene RVC(40) or CTSH2902 2902.42 -xylenes: m-xylene RVC(40) or CTSH2902 2902.43 -xylenes: p-xylene RVC(40) or CTSH2902 2902.44 -xylenes: mixed xylene isomers RVC(40) or CTSH2902 2902.50 -styrene RVC(40) or CTSH2902 2902.60 -ethylbenzene RVC(40) or CTSH2902 2902.70 -cumene RVC(40) or CTSH2902 2902.90 -other RVC(40) or CTSH2903 Halogenated derivatives of hydro-

carbons:2903 2903.11 -saturated chlorinated deriva-

tives of acyclic hydrocarbons:chloromethane (methyl chloride)and chloroethane (ethyl chloride)

RVC(40) or CTSH

2903 2903.12 -saturated chlorinated deriva-tives of acyclic hydrocarbons:dichloromethane (methylene chlo-ride)

RVC(40) or CTSH

2903 2903.13 -saturated chlorinated derivatives ofacyclic hydrocarbons: chloroform(trichloromethane)

RVC(40) or CTSH

2903 2903.14 -saturated chlorinated derivatives ofacyclic hydrocarbons: carbon tetra-chloride

RVC(40) or CTSH

2903 2903.15 -saturated chlorinated deriva-tives of acyclic hydrocarbons:ethylene dochloride (ISO) (1,2-dichloroethane)

RVC(40) or CTSH

2903 2903.19 -saturated chlorinated derivatives ofacyclic hydrocarbons: other

RVC(40) or CTSH

2903 2903.21 -unsaturated chlorinated derivativesof acyclic hydrocarbons: vinyl chlo-ride (chloroethylene)

RVC(40) or CTSH

540



2903 2903.22 -unsaturated chlorinated deriva-tives of acyclic hydrocarbons:trichloroethylene

RVC(40) or CTSH

2903 2903.23 -unsaturated chlorinated derivativesof acyclic hydrocarbons: tetra-chloroethylene (perchloroethylene)

RVC(40) or CTSH

2903 2903.29 -unsaturated chlorinated derivativesof acyclic hydrocarbons: other

RVC(40) or CTSH

2903 2903.31 -fluorinated, brominated or iodinatedderivatives of acyclic hydrocarbons:ethylene dibromide (ISO) (1,2-di-bromoethane)

RVC(40) or CTSH

2903 2903.39 -fluorinated, brominated or iodinatedderivatives of acyclic hydrocarbons:other

RVC(40) or CTSH

2903 2903.41 -halogenated derivatives of acyclichydrocarbons containing 2 or moredifferent halogens: trichlorofluo-romethane

RVC(40) or CTSH

2903 2903.42 -halogenated derivatives of acyclichydrocarbons containing 2 or moredifferent halogens: dichlorodifluo-romethane

RVC(40) or CTSH

2903 2903.43 -halogenated derivatives of acyclichydrocarbons containing 2 or moredifferent halogens: trichlorotrifluo-roethanes

RVC(40) or CTSH

2903 2903.44 -halogenated derivatives of acyc-lic hydrocarbons containing 2 ormore different halogens: dichlorote-trafluoroethanes and chloropentaflu-oroethane

RVC(40) or CTSH

2903 2903.45 -halogenated derivatives of acyclichydrocarbons containing 2 or moredifferent halogens: other derivativesperhalogenated only with fluorineand chlorine

RVC(40) or CTSH

2903 2903.46 -halogenated derivatives of acyc-lic hydrocarbons containing 2 ormore different halogens: bro-mochlorodifluoromethane, bro-motrifluoromethane and dibromote-trafluoroethanes

RVC(40) or CTSH

541



2903 2903.47 -halogenated derivatives of acyclichydrocarbons containing 2 or moredifferent halogens: other perhalo-genated derivatives

RVC(40) or CTSH

2903 2903.49 -halogenated derivatives of acyclichydrocarbons containing 2 or moredifferent halogens: other

RVC(40) or CTSH

2903 2903.51 -halogenated derivatives of cyclanic,cyclenic or cycloterpenic hydrocar-bons: 1,2,3,4,5,6-hexachlorocyclo-hexane (HCH (ISO)), including lin-dane (ISO, INN)

RVC(40) or CTSH

2903 2903.52 -halogenated derivatives of cyclanic,cyclenic or cycloterpenic hydrocar-bons: aldrin (ISO), chlordane (ISO)and heptachlor (ISO)

RVC(40) or CTSH

2903 2903.59 -halogenated derivatives of cyclanic,cyclenic or cycloterpenic hydrocar-bons: other

RVC(40) or CTSH

2903 2903.61 -halogenated derivatives of aro-matic hydrocarbons: chloroben-zene, o-dichlorobenzene andp-dichlorobenzene

RVC(40) or CTSH

2903 2903.62 -halogenated derivatives of aromatichydrocarbons: hexachlorobenzene(ISO) and DDT (ISO) (clofenotane(INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)

RVC(40) or CTSH

2903 2903.69 -halogenated derivatives of aromatichydrocarbons: other

RVC(40) or CTSH

2904 Sulphonated, nitrated or nitrosatedderivatives of hydrocarbons,whether or not halogenated:

2904 2904.10 -derivatives containing only sulphogroups, their salts and ethyl esters

RVC(40) or CTSH

2904 2904.20 -derivatives containing only nitro oronly nitroso groups

RVC(40) or CTSH

2904 2904.90 -other RVC(40) or CTSH2905 Acyclic alcohols and their halo-

genated, sulphonated, nitrated ornitrosated derivatives:

2905 2905.11 -saturated monohydric alcohols:methanol (methyl alcohol)

RVC(40) or CTSH

542



2905 2905.12 -saturated monohydric alcohols:propan-1-ol (propyl alcohol) andpropan-2-ol (isopropyl alcohol)

RVC(40) or CTSH

2905 2905.13 -saturated monohydric alcohols: bu-tan-1-ol (n-butyl alcohol)

RVC(40) or CTSH

2905 2905.14 -saturated monohydric alcohols:other butanols

RVC(40) or CTSH

2905 2905.16 -saturated monohydric alcohols: oc-tanol (octyl alcohol) and isomersthereof

RVC(40) or CTSH

2905 2905.17 -saturated monohydric alcohols: do-decan-1-ol (lauryl alcohol), hexade-can-1-ol (cetyl alcohol) and octade-can-1-ol (stearyl alcohol)

RVC(40) or CTSH

2905 2905.19 -saturated monohydric alcohols:other

RVC(40) or CTSH

2905 2905.22 -unsaturated monohydric alcohols:acrylic terpene alcohols

RVC(40) or CTSH

2905 2905.29 -unsaturated monohydric alcohols:other

RVC(40) or CTSH

2905 2905.31 -diols: ethylene glycol (ethanediol) RVC(40) or CTSH2905 2905.32 -diols: propylene glycol (propane-

1,2-diol)RVC(40) or CTSH

2905 2905.39 -diols: other RVC(40) or CTSH2905 2905.41 -other polyhydric alcohols: 2-ethyl-

2-(hydroxymethyl)propane-1,3-diol(trimethylolpropane)

RVC(40) or CTSH

2905 2905.42 -other polyhydric alcohols: pen-taerythritol

RVC(40) or CTSH

2905 2905.43 -other polyhydric alcohols: mannitol RVC(40) or CTSH2905 2905.44 -other polyhydric alcohols: d-gluci-

tol (sorbitol)RVC(40) or CTSH

2905 2905.45 -other polyhydric alcohols: glycerol RVC(40) or CTSH2905 2905.49 -other polyhydric alcohols: other RVC(40) or CTSH2905 2905.51 -halogenated, sulphonated, nitrated

or nitrosated derivatives of acyclicalcohols: ethchlorvynol (INN)

RVC(40) or CTSH

2905 2905.59 -halogenated, sulphonated, nitratedor nitrosated derivatives of acyclicalcohols: other

RVC(40) or CTSH

543



2906 Cyclic alcohols and their halo-genated, sulphonated, nitrated ornitrosated derivatives:

2906 2906.11 -cyclanic, cyclenic or cycloterpenic:menthol

RVC(40) or CTSH

2906 2906.12 -cyclanic, cyclenic or cycloterpenic:cyclohexanol, methylcyclohexanolsand dimethylcyclohexanols

RVC(40) or CTSH

2906 2906.13 -cyclanic, cyclenic or cycloterpenic:sterols and inositols

RVC(40) or CTSH

2906 2906.19 -cyclanic, cyclenic or cycloterpenic:other

RVC(40) or CTSH

2906 2906.21 -aromatic: benzyl alcohol RVC(40) or CTSH2906 2906.29 -aromatic: other RVC(40) or CTSH2907 Phenols; phenol-alcohols:2907 2907.11 -monophenols: phenol (hydroxy-

benzene) and its saltRVC(40) or CTSH

2907 2907.12 -monophenols: cresols and theirsalts

RVC(40) or CTSH

2907 2907.13 -monophenols: octylphenol,nonylphenol and their isomers; saltsthereof

RVC(40) or CTSH

2907 2907.15 -monophenols: naphthols and theirsalts

RVC(40) or CTSH

2907 2907.19 -monophenols: other RVC(40) or CTSH2907 2907.21 -polyphenols; phenol alcohols: re-

sorcinol and its saltsRVC(40) or CTSH

2907 2907.22 -polyphenols; phenol alcohols: hy-droquinone (quinol) and its salts

RVC(40) or CTSH

2907 2907.23 -polyphenols; phenol alcohols: 4,4’-isopropylidenediphenol (bisphenola, diphenylolpropane) and its salts

RVC(40) or CTSH

2907 2907.29 -polyphenols; phenol alcohols: other RVC(40) or CTSH2908 Halogenated, sulphonated, nitrated

or nitrosated derivatives of phenolsor phenol-alcohols

RVC(40) or CTH

544



2909 Ethers, ether-alcohols, ether-phe-nols, ether-alcohol-phenols, al-cohol peroxides, ether peroxides,ketone peroxides (whether or notchemically defined), and their halo-genated, sulphonated, nitrated ornitrosated derivatives:

2909 2909.11 -acyclic ethers and their halogenated,sulphonated, nitrated or nitrosatedderivatives: diethyl ether

RVC(40) or CTSH

2909 2909.19 -acyclic ethers and their halogenated,sulphonated, nitrated or nitrosatedderivatives: other

RVC(40) or CTSH

2909 2909.20 -cyclanic, cyclenic or cycloter-penic ethers and their halogenated,sulphonated, nitrated or nitrosatedderivatives

RVC(40) or CTSH

2909 2909.30 -aromatic ethers and their halo-genated, sulphonated, nitrated ornitrosated derivatives

RVC(40) or CTSH

2909 2909.41 -ether-alcohols and their halo-genated, sulphonated, nitrated ornitrosated derivatives: 2,2’-oxydi-ethanol (diethylene glycol, digol)

RVC(40) or CTSH

2909 2909.43 -ether-alcohols and their halo-genated, sulphonated, nitrated ornitrosated derivatives: monobutylethers of ethylene glycol or of di-ethylene glycol

RVC(40) or CTSH

2909 2909.44 -ether-alcohols and their halo-genated, sulphonated, nitratedor nitrosated derivatives: othermonoalkylethers of ethylene glycolor of diethylene glycol

RVC(40) or CTSH

2909 2909.49 -ether-alcohols and their halo-genated, sulphonated, nitrated ornitrosated derivatives: other

RVC(40) or CTSH

2909 2909.50 -ether-phenols, ether-alcohol-phe-nols and their halogenated,sulphonated, nitrated or nitrosatedderivatives

RVC(40) or CTSH

2909 2909.60 -alcohol peroxides, ether peroxides,ketone peroxides and their halo-genated, sulphonated, nitrated ornitrosated derivatives

RVC(40) or CTSH

545



2910 Epoxides, epoxyalcohols, epoxyphe-nols and epoxyethers, with athree-membered ring, and their halo-genated, sulphonated, nitrated ornitrosated derivatives:

2910 2910.10 -oxirane (ethylene oxide) RVC(40) or CTSH2910 2910.20 -methyloxirane (propylene oxide) RVC(40) or CTSH2910 2910.30 -1-chloro-2,3-epoxypropane

(epichlorohydrin)RVC(40) or CTSH

2910 2910.40 -dieldrin (ISO, INN) RVC(40) or CTSH2910 2910.90 -other RVC(40) or CTSH2911 Acetals and hemiacetals, whether or

not with other oxygen function, andtheir halogenated, sulphonated, ni-trated or nitrosated derivatives

RVC(40) or CTH

2912 Aldehydes, whether or not with otheroxygen function; cyclic polymers ofaldehydes; paraformaldehyde:

2912 2912.11 -acyclic aldehydes without otheroxygen function: methanal(formaldehyde)

RVC(40) or CTSH

2912 2912.12 -acyclic aldehydes without otheroxygen function: ethanal (acetalde-hyde)

RVC(40) or CTSH

2912 2912.19 -acyclic aldehydes without otheroxygen function: other

RVC(40) or CTSH

2912 2912.21 -cyclic aldehydes without other oxy-gen function: benzaldehyde

RVC(40) or CTSH

2912 2912.29 -cyclic aldehydes without other oxy-gen function: other

RVC(40) or CTSH

2912 2912.30 -aldehyde-alcohols RVC(40) or CTSH2912 2912.41 -aldehyde-ethers, aldehyde-phe-

nols and aldehydes with otheroxygen function: vanillin (4-hy-droxy-3-methoxybenzaldehyde)

RVC(40) or CTSH

2912 2912.42 -aldehyde-ethers, aldehyde-phe-nols and aldehydes with otheroxygen function: ethylvanillin(3-ethoxy-4-hydroxybenzaldehyde)

RVC(40) or CTSH

2912 2912.49 -aldehyde-ethers, aldehyde-phenolsand aldehydes with other oxygenfunction: other

RVC(40) or CTSH

546



2912 2912.50 -cyclic polymers of aldehydes RVC(40) or CTSH2912 2912.60 -paraformaldehyde RVC(40) or CTSH2913 Halogenated, sulphonated, nitrated

or nitrosated derivatives of productsof heading 2912

RVC(40) or CTH

2914 Ketones and quinones, whether ornot with other oxygen function, andtheir halogenated, sulphonated, ni-trated or nitrosated derivatives:

2914 2914.11 -acyclic ketones without other oxy-gen function: acetone

RVC(40) or CTSH

2914 2914.12 -acyclic ketones without other oxy-gen function: butanone (methylethyl ketone)

RVC(40) or CTSH

2914 2914.13 -acyclic ketones without other oxy-gen function: 4-methylpentan-2-one(methyl isobutyl ketone)

RVC(40) or CTSH

2914 2914.19 -acyclic ketones without other oxy-gen function: other

RVC(40) or CTSH

2914 2914.21 -cyclanic, cyclenic or cycloterpenicketones without other oxygen func-tion: camphor

RVC(40) or CTSH

2914 2914.22 -cyclanic, cyclenic or cycloterpenicketones without other oxygen func-tion: cyclohexanone and methylcy-clohexanones

RVC(40) or CTSH

2914 2914.23 -cyclanic, cyclenic or cycloterpenicketones without other oxygen func-tion: ionones and methylionones

RVC(40) or CTSH

2914 2914.29 -cyclanic, cyclenic or cycloterpenicketones without other oxygen func-tion: other

RVC(40) or CTSH

2914 2914.31 -aromatic ketones without otheroxygen function: phenylacetone(phenylpropan-2-one)

RVC(40) or CTSH

2914 2914.39 -aromatic ketones without other oxy-gen function: other

RVC(40) or CTSH

2914 2914.40 -ketone-alcohols and ketone-aldehy-des:

RVC(40) or CTSH

2914 2914.50 -ketone-phenols and ketones withother oxygen function

RVC(40) or CTSH

2914 2914.61 -quinones: anthraquinone RVC(40) or CTSH

547



2914 2914.69 -quinones: other RVC(40) or CTSH2914 2914.70 -halogenated, sulphonated, nitrated

or nitrosated derivativesRVC(40) or CTSH

2915 Saturated acyclic monocarboxylicacids and their anhydrides, halides,peroxides and peroxyacids; theirhalogenated, sulphonated, nitratedor nitrosated derivatives:

2915 2915.11 -formic acid, its salts and esters:formic acid

RVC(40) or CTSH

2915 2915.12 -formic acid, its salts and esters: saltsof formic acid

RVC(40) or CTSH

2915 2915.13 -formic acid, its salts and esters: es-ters of formic acid

RVC(40) or CTSH

2915 2915.21 -acetic acid and its salts; acetic anhy-dride: acetic acid

RVC(40) or CTSH

2915 2915.24 -acetic acid and its salts; acetic anhy-dride: acetic anhydride

RVC(40) or CTSH

2915 2915.29 -acetic acid and its salts; acetic anhy-dride: other

RVC(40) or CTSH

2915 2915.31 -esters of acetic acid: ethyl acetate RVC(40) or CTSH2915 2915.32 -esters of acetic acid: vinyl acetate RVC(40) or CTSH2915 2915.33 -esters of acetic acid: n-butylacetate RVC(40) or CTSH2915 2915.36 -esters of acetic acid: dinoseb (ISO)

acetateRVC(40) or CTSH

2915 2915.39 -esters of acetic acid: other RVC(40) or CTSH2915 2915.40 -mono-, di- or trichloroacetic acids,

their salts and estersRVC(40) or CTSH

2915 2915.50 -propionic acid, its salts and esters RVC(40) or CTSH2915 2915.60 -butanoic acids, pentanoic acids,

their salts and estersRVC(40) or CTSH

2915 2915.70 -palmitic acid, stearic acid, their saltsand esters

RVC(40) or CTSH

2915 2915.90 -other RVC(40) or CTSH2916 Unsaturated acyclic monocarboxylic

acids, cyclic monocarboxylic acids,their anhydrides, halides, peroxidesand peroxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives:

548



2916 2916.11 -unsaturated acyclic monocar-boxylic acids, their anhydrides,halides, peroxides, peroxyacids andtheir derivatives: acrylic acid and itssalts

RVC(40) or CTSH

2916 2916.12 -unsaturated acyclic monocar-boxylic acids, their anhydrides,halides, peroxides, peroxyacids andtheir derivatives: esters of acrylicacid

RVC(40) or CTSH

2916 2916.13 -unsaturated acyclic monocar-boxylic acids, their anhydrides,halides, peroxides, peroxyacids andtheir derivatives: methacrylic acidand its salts

RVC(40) or CTSH

2916 2916.14 -unsaturated acyclic monocar-boxylic acids, their anhydrides,halides, peroxides, peroxyacidsand their derivatives: esters ofmethacrylic acid

RVC(40) or CTSH

2916 2916.15 -unsaturated acyclic monocar-boxylic acids, their anhydrides,halides, peroxides, peroxyacids andtheir derivatives: oleic, linoleic orlinolenic acids, their salts and esters

RVC(40) or CTSH

2916 2916.19 -unsaturated acyclic monocar-boxylic acids, their anhydrides,halides, peroxides, peroxyacids andtheir derivatives: other

RVC(40) or CTSH

2916 2916.20 -cyclanic, cyclenic or cycloterpenicmonocarboxylic acids, their anhy-drides, halides, peroxides, peroxy-acids and their derivatives

RVC(40) or CTSH

2916 2916.31 -aromatic monocarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:benzoic acid, its salts and esters

RVC(40) or CTSH

2916 2916.32 -aromatic monocarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:benzoyl peroxide and benzoyl chlo-ride

RVC(40) or CTSH

549



2916 2916.34 -aromatic monocarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:phenylacetic acid and its salts

RVC(40) or CTSH

2916 2916.35 -aromatic monocarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:esters of phenylacetic acid

RVC(40) or CTSH

2916 2916.36 -aromatic monocarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:binapacryl (ISO)

RVC(40) or CTSH

2916 2916.39 -aromatic monocarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:other

RVC(40) or CTSH

2917 Polycarboxylic acids, their an-hydrides, halides, peroxides andperoxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives:

2917 2917.11 -acyclic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: ox-alic acid, its salts and esters

RVC(40) or CTSH

2917 2917.12 -acyclic polycarboxylic acids, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:adipic acid, its salts and esters

RVC(40) or CTSH

2917 2917.13 -acyclic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: aze-laic acid, sebacic acid, their salts andesters

RVC(40) or CTSH

2917 2917.14 -acyclic polycarboxylic acids, theiranhydrides, halides, peroxides,peroxyacids and their derivatives:maleic anhydride

RVC(40) or CTSH

2917 2917.19 -acyclic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: other

RVC(40) or CTSH

2917 2917.20 -cyclanic, cyclenic or cycloterpenicpolycarboxylic acids, their anhy-drides, halides, peroxides, peroxy-acids and their derivatives

RVC(40) or CTSH

550



2917 2917.32 -aromatic polycarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:dioctyl orthophthalates

RVC(40) or CTSH

2917 2917.33 -aromatic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: di-nonyl or didecyl orthophthalates

RVC(40) or CTSH

2917 2917.34 -aromatic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: otheresters of orthophthalic acid

RVC(40) or CTSH

2917 2917.35 -aromatic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: ph-thalic anhydride

RVC(40) or CTSH

2917 2917.36 -aromatic polycarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:terephthalic acid and its salts

RVC(40) or CTSH

2917 2917.37 -aromatic polycarboxylic acids,their anhydrides, halides, peroxides,peroxyacids and their derivatives:dimethyl terephthalate

RVC(40) or CTSH

2917 2917.39 -aromatic polycarboxylic acids, theiranhydrides, halides, peroxides, per-oxyacids and their derivatives: other

RVC(40) or CTSH

2918 Carboxylic acids with additionaloxygen function and their an-hydrides, halides, peroxides andperoxyacids; their halogenated,sulphonated, nitrated or nitrosatedderivatives:

2918 2918.11 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: lactic acid, its salts and esters

RVC(40) or CTSH

2918 2918.12 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: tartaric acid

RVC(40) or CTSH

551



2918 2918.13 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: salts and esters of tartaric acid

RVC(40) or CTSH

2918 2918.14 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: citric acid

RVC(40) or CTSH

2918 2918.15 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: salts and esters of citric acid

RVC(40) or CTSH

2918 2918.16 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: gluconic acid, its salts and es-ters

RVC(40) or CTSH

2918 2918.18 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: chlorobenzilate (ISO)

RVC(40) or CTSH

2918 2918.19 -carboxylic acids with alcohol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: other

RVC(40) or CTSH

2918 2918.21 -carboxylic acids with phenol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: salicylic acid and its salts

RVC(40) or CTSH

2918 2918.22 -carboxylic acids with phenol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: o-acetylsalicylic acid, its saltsand esters

RVC(40) or CTSH

552



2918 2918.23 -carboxylic acids with phenol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: other esters of salicylic acidand their salts

RVC(40) or CTSH

2918 2918.29 -carboxylic acids with phenol func-tion but without other oxygen func-tion, their anhydrides, halides, per-oxides, peroxyacids and their deriva-tives: other

RVC(40) or CTSH

2918 2918.30 -carboxylic acids with aldehyde orketone function but without otheroxygen function, their anhydrides,halides, peroxides, peroxyacids andtheir derivatives

RVC(40) or CTSH

2918 2918.91 -other: 2,4,5-t (ISO) (2,4,5-trichlorophenoxyacetic acid), itssalts and esters

RVC(40) or CTSH

2918 2918.99 -other: other RVC(40) or CTSH2919 Phosphoric esters and their salts, in-

cluding lactophosphates; their halo-genated, sulphonated, nitrated or ni-trosated derivatives

RVC(40) or CTH

2920 Esters of other inorganic acids ofnon-metals (excluding esters of hy-drogen halides) and their salts; theirhalogenated, sulphonated, nitrated ornitrosated derivatives:

2920 2920.11 -thiophosphoric esters (phospho-rothioates) and their salts; theirhalogenated, sulphonated, nitratedor nitrosated derivatives: parathion(ISO) and parathion-methyl (ISO)(methly-parathion)

RVC(40) or CTSH

2920 2920.19 -thiophosphoric esters (phospho-rothioates) and their salts; their halo-genated, sulphonated, nitrated ornitrosated derivatives: other

RVC(40) or CTSH

2920 2920.90 -other RVC(40) or CTSH2921 Amine-function compounds:

553



2921 2921.11 -acyclic monoamines and theirderivatives; salts thereof: methy-lamine, di- or trimethylamine andtheir salts

RVC(40) or CTSH

2921 2921.19 -acyclic monoamines and theirderivatives; salts thereof: other

RVC(40) or CTSH

2921 2921.21 -acyclic polyamines and their deriva-tives; salts thereof: ethylenediamineand its salts

RVC(40) or CTSH

2921 2921.22 -acyclic polyamines and their deriva-tives; salts thereof: hexamethylene-diamine and its salts

RVC(40) or CTSH

2921 2921.29 -acyclic polyamines and their deriva-tives; salts thereof: other

RVC(40) or CTSH

2921 2921.30 -cyclanic, cyclenic or cycloterpenicmono- or polyamines, and theirderivatives; salts thereof

RVC(40) or CTSH

2921 2921.41 -aromatic monoamines and theirderivatives; salts thereof: anilineand its salts

RVC(40) or CTSH

2921 2921.42 -aromatic monoamines and theirderivatives; salts thereof: anilinederivatives and their salts

RVC(40) or CTSH

2921 2921.43 -aromatic monoamines and theirderivatives; salts thereof: toluidinesand their derivatives; salts thereof

RVC(40) or CTSH

2921 2921.44 -aromatic monoamines and theirderivatives; salts thereof: dipheny-lamine and its derivatives; saltsthereof

RVC(40) or CTSH

2921 2921.45 -aromatic monoamines and theirderivatives; salts thereof: 1-naph-thylamine (alpha-naphthylamine),2-naphthylamine (beta-naphthy-lamine) and their derivatives; saltsthereof

RVC(40) or CTSH

2921 2921.46 -aromatic monoamines and theirderivatives; salts thereof: amfe-tamine (INN), benzfetamine (INN),dexamfetamine (INN), etilamfe-tamine (INN), fencamfetamine(INN), lefetamine (INN), levamfe-tamine (INN), mefenorex (INN) andphentermine (INN); salts thereof

RVC(40) or CTSH

554



2921 2921.49 -aromatic monoamines and theirderivatives; salts thereof: other

RVC(40) or CTSH

2921 2921.51 -aromatic polyamines and theirderivatives; salts thereof: o-, m-,p-phenylenediamine, diamino-toluenes, and their derivatives; saltsthereof

RVC(40) or CTSH

2921 2921.59 -aromatic polyamines and theirderivatives; salts thereof: other

RVC(40) or CTSH

2922 Oxygen-function amino-com-pounds:

2922 2922.11 -amino-alcohols, other than thosecontaining more than 1 kind of oxy-gen function, their ethers and esters;salts thereof: monoethanolamineand its salts

RVC(40) or CTSH

2922 2922.12 -amino-alcohols, other than thosecontaining more than 1 kind of oxy-gen function, their ethers and esters;salts thereof: diethanolamine and itssalts

RVC(40) or CTSH

2922 2922.13 -amino-alcohols, other than thosecontaining more than 1 kind of oxy-gen function, their ethers and esters;salts thereof: triethanolamine and itssalts

RVC(40) or CTSH

2922 2922.14 -amino-alcohols, other than thosecontaining more than 1 kind of oxy-gen function, their ethers and esters;salts thereof: dextropropoxyphene(INN) and its salts

RVC(40) or CTSH

2922 2922.19 -amino-alcohols, other than thosecontaining more than 1 kind of oxy-gen function, their ethers and esters;salts thereof: other

RVC(40) or CTSH

2922 2922.21 -amino-naphthols and other amino-phenols, other than those containingmore than 1 kind of oxygen func-tion, their ethers and esters; saltsthereof: aminohydroxynaphthalene-sulphonic acids and their salts

RVC(40) or CTSH

555



2922 2922.29 -amino-naphthols and other amino-phenols, other than those containingmore than 1 kind of oxygen function,their ethers and esters; salts thereof:other

RVC(40) or CTSH

2922 2922.31 -amino-aldehydes, amino-ketonesand amino-quinones, other thanthose containing more than 1 kindof oxygen function; salts thereof:amfepramone (INN), methadone(INN) and normethadone (INN);salts thereof

RVC(40) or CTSH

2922 2922.39 -amino-aldehydes, amino-ketonesand amino-quinones, other thanthose containing more than 1 kind ofoxygen function; salts thereof: other

RVC(40) or CTSH

2922 2922.41 -amino-acids, other than those con-taining more than 1 kind of oxy-gen function, and their esters; saltsthereof: lysine and its esters; saltsthereof

RVC(40) or CTSH

2922 2922.42 -amino-acids, other than those con-taining more than 1 kind of oxy-gen function, and their esters; saltsthereof: glutamic acid and its salts

RVC(40) or CTSH

2922 2922.43 -amino-acids, other than those con-taining more than 1 kind of oxy-gen function, and their esters; saltsthereof: anthranilic acid and its salts

RVC(40) or CTSH

2922 2922.44 -amino-acids, other than those con-taining more than 1 kind of oxy-gen function, and their esters; saltsthereof: tilidine (INN) and its salts

RVC(40) or CTSH

2922 2922.49 -amino-acids, other than those con-taining more than 1 kind of oxy-gen function, and their esters; saltsthereof: other

RVC(40) or CTSH

2922 2922.50 -amino-alcohol-phenols, amino-acid-phenols and other amino-com-pounds with oxygen function

RVC(40) or CTSH

2923 Quaternary ammonium salts and hy-droxides; lecithins and other phos-phoaminolipids:

2923 2923.10 -choline and its salts RVC(40) or CTSH

556



2923 2923.20 -lecithins and other phosphoamino-lipids

RVC(40) or CTSH

2923 2923.90 -other RVC(40) or CTSH2924 Carboxyamide-function com-

pounds; amide-function compoundsof carbonic acid:

2924 2924.11 -acyclic amides (including acycliccarbamates) and their derivatives;salts thereof: meprobamate (INN)

RVC(40) or CTSH

2924 2924.12 -acyclic amides (including acycliccarbamates) and their derivatives;salts thereof: fluoroacetamide (ISO),monocrotophos (ISO) and phos-phamidon (ISO)

RVC(40) or CTSH

2924 2924.19 -acyclic amides (including acycliccarbamates) and their derivatives;salts thereof: other

RVC(40) or CTSH

2924 2924.21 -cyclic amides (including cyclic car-bamates) and their derivatives; saltsthereof: ureines and their deriva-tives; salts thereof

RVC(40) or CTSH

2924 2924.23 -cyclic amides (including cyclic car-bamates) and their derivatives; saltsthereof: 2-acetamidobenzoic acid(N-acetylanthranilic acid) and itssalts

RVC(40) or CTSH

2924 2924.24 -cyclic amides (including cyclic car-bamates) and their derivatives; saltsthereof: ethinamate (INN)

RVC(40) or CTSH

2924 2924.29 -cyclic amides (including cyclic car-bamates) and their derivatives; saltsthereof: other

RVC(40) or CTSH

2925 Carboxyimide-function compounds(including saccharin and its salts)and imine-function compounds:

2925 2925.11 -imides and their derivatives; saltsthereof: saccharin and its salts

RVC(40) or CTSH

2925 2925.12 -imides and their derivatives; saltsthereof: glutethimide (INN)

RVC(40) or CTSH

2925 2925.19 -imides and their derivatives; saltsthereof: other

RVC(40) or CTSH

2925 2925.21 -imines and their derivatives; saltsthereof: chlordimeform (ISO)

RVC(40) or CTSH

557



2925 2925.29 -imines and their derivatives; saltsthereof: other

RVC(40) or CTSH

2926 Nitrile-function compounds:2926 2926.10 -acrylonitrile RVC(40) or CTSH2926 2926.20 -1-cyanoguanidine (dicyandiamide) RVC(40) or CTSH2926 2926.30 -fenproporex (INN) and its salts;

methadone (INN) intermediate(4-cyano-2-dimethylamino-4,4-diphenylbutane)

RVC(40) or CTSH

2926 2926.90 -other RVC(40) or CTSH2927 Diazo-, azo- or azoxy-compounds RVC(40) or CTH2928 Organic derivatives of hydrazine or

of hydroxylamineRVC(40) or CTH

2929 Compounds with other nitrogenfunction:

2929 2929.10 -isocyanates RVC(40) or CTSH2929 2929.90 -other RVC(40) or CTSH2930 Organo-sulphur compounds:2930 2930.20 -thiocarbamates and dithiocarba-

matesRVC(40) or CTSH

2930 2930.30 -thiurammono-, di- or tetrasulphides RVC(40) or CTSH2930 2930.40 -methionine RVC(40) or CTSH2930 2930.50 -captafol (ISO) and methamidophos

(ISO)RVC(40) or CTSH

2930 2930.90 -other RVC(40) or CTSH2931 Other organo-inorganic compounds RVC(40) or CTH2932 Heterocyclic compounds with oxy-

gen hetero-atom(s) only:2932 2932.11 -compounds containing an unfused

furan ring (whether or not hydro-genated) in the structure: tetrahydro-furan

RVC(40) or CTSH

2932 2932.12 -compounds containing an unfusedfuran ring (whether or not hydro-genated) in the structure: 2-furalde-hyde (furfuraldehyde)

RVC(40) or CTSH

2932 2932.13 -compounds containing an unfusedfuran ring (whether or not hydro-genated) in the structure: furfuryl al-cohol and tetrahydrofurfuryl alcohol

RVC(40) or CTSH

558



2932 2932.19 -compounds containing an unfusedfuran ring (whether or not hydro-genated) in the structure: other

RVC(40) or CTSH

2932 2932.21 -lactones: coumarin, methyl-coumarins and ethylcoumarins

RVC(40) or CTSH

2932 2932.29 -lactones: other lactones RVC(40) or CTSH2932 2932.91 -other: isosafrole RVC(40) or CTSH2932 2932.92 -other: 1-(1,3-benzodioxol-5-

yl)propan-2-oneRVC(40) or CTSH

2932 2932.93 -other: piperonal RVC(40) or CTSH2932 2932.94 -other: safrole RVC(40) or CTSH2932 2932.95 -other: tetrahydrocannabinols (all

isomers)RVC(40) or CTSH

2932 2932.99 -other: other RVC(40) or CTSH2933 Heterocyclic compounds with nitro-

gen hetero-atom(s) only:2933 2933.11 -compounds containing an unfused

pyrazole ring (whether or not hydro-genated) in the structure: phenazone(antipyrin) and its derivatives

RVC(40) or CTSH

2933 2933.19 -compounds containing an unfusedpyrazole ring (whether or not hydro-genated) in the structure: other

RVC(40) or CTSH

2933 2933.21 -compounds containing an unfusedimidazole ring (whether or not hy-drogenated) in the structure: hydan-toin and its derivatives

RVC(40) or CTSH

2933 2933.29 -compounds containing an unfusedimidazole ring (whether or not hy-drogenated) in the structure: other

RVC(40) or CTSH

2933 2933.31 -compounds containing an unfusedpyridine ring (whether or not hydro-genated) in the structure: pyridineand its salts

RVC(40) or CTSH

2933 2933.32 -compounds containing an unfusedpyridine ring (whether or not hydro-genated) in the structure: piperidineand its salts

RVC(40) or CTSH

559



2933 2933.33 -compounds containing an unfusedpyridine ring (whether or not hy-drogenated) in the structure: alfen-tanil (INN), anileridine (INN),bezitramide (INN), bromazepam(INN), difenoxin (INN), diphenoxy-late (INN), dipipanone (INN), fen-tanyl (INN), ketobemidone (INN),methylphenidate (INN), pentazocine(INN), pethidine (INN), pethidine(INN) intermediate a, phencyclidine(INN), (PCP), phenoperidine (INN),pipradrol (INN), piritramide (INN),propiram (INN) and trimeperidine(INN); salts thereof

RVC(40) or CTSH

2933 2933.39 -compounds containing an unfusedpyridine ring (whether or not hydro-genated) in the structure: other

RVC(40) or CTSH

2933 2933.41 -compounds containing a quinolineor isoquinoline ring-system (whetheror not hydrogenated), not furtherfused: levorphanol (INN) and itssalts

RVC(40) or CTSH

2933 2933.49 -compounds containing a quinolineor isoquinoline ring-system (whetheror not hydrogenated), not furtherfused: other

RVC(40) or CTSH

2933 2933.52 -compounds containing a pyrimidinering (whether or not hydrogenated)or piperazine ring in the structure:malonylurea (barbituric acid) and itssalts

RVC(40) or CTSH

2933 2933.53 -compounds containing a pyrimidinering (whether or not hydrogenated)or piperazine ring in the structure: al-lobarbital (INN), amobarbital (INN),barbital (INN), butalbital (INN),butobarbital, cyclobarbital (INN),methylphenobarbital (INN), pento-barbital (INN), phenobarbital (INN),secbutabarbital (INN), secobarbital(INN) and vinylbital (INN); saltsthereof

RVC(40) or CTSH

560



2933 2933.54 -compounds containing a pyrimidinering (whether or not hydrogenated)or piperazine ring in the structure:other derivatives of malonylurea(barbituric acid); salts thereof

RVC(40) or CTSH

2933 2933.55 -compounds containing a pyrimidinering (whether or not hydrogenated)or piperazine ring in the structure:loprazolam (INN), mecloqualone(INN), methaqualone (INN) andzipeprol (INN); salts thereof

RVC(40) or CTSH

2933 2933.59 -compounds containing a pyrimidinering (whether or not hydrogenated)or piperazine ring in the structure:other

RVC(40) or CTSH

2933 2933.61 -compounds containing an unfusedtriazine ring (whether or not hydro-genated) in the structure: melamine

RVC(40) or CTSH

2933 2933.69 -compounds containing an unfusedtriazine ring (whether or not hydro-genated) in the structure: other

RVC(40) or CTSH

2933 2933.71 -lactams: 6-hexanelactam (epsilon-caprolactam)

RVC(40) or CTSH

2933 2933.72 -lactams: clobazam (INN) andmethyprylon (INN)

RVC(40) or CTSH

2933 2933.79 -lactams: other lactams RVC(40) or CTSH2933 2933.91 -other: alprazolam (INN), ca-

mazepam (INN), chlordiazepoxide(INN), clonazepam (INN), chlo-razepate, delorazepam (INN), di-azepam (INN), estazolam (INN),ethyl loflazepate (INN), fludi-azepam (INN), flunitrazepam(INN), flurazepam (INN), ha-lazepam (INN), lorazepam (INN),lormetazepam (INN), mazindol(INN), medazepam (INN), mi-dazolam (INN), nimetazepam(INN), nitrazepam (INN), nor-dazepam (INN), oxazepam (INN),pinazepam (INN), prazepam (INN),pyrovalerone (INN), temazepam(INN), tetrazepam (INN) and triazo-lam (INN); salts thereof

RVC(40) or CTSH

2933 2933.99 -other: other RVC(40) or CTSH

561



2934 Nucleic acids and their salts, whetheror not chemicaly defined; other hete-rocyclic compounds:

2934 2934.10 -compounds containing an unfusedthiazole ring (whether or not hydro-genated) in the structure

RVC(40) or CTSH

2934 2934.20 -compounds containing in the struc-ture a benzothiazole ring-system(whether or not hydrogenated), notfurther fused

RVC(40) or CTSH

2934 2934.30 -compounds containing in the struc-ture a phenothiazine ring-system(whether or not hydrogenated), notfurther fused

RVC(40) or CTSH

2934 2934.91 -other: aminorex (INN), brotizolam(INN), clotiazepam (INN), cloxazo-lam (INN), dextromoramide (INN),haloxazolam (INN), ketazolam(INN), mesocarb (INN), oxazolam(INN), pemoline (INN), phendime-trazine (INN), phenmetrazine (INN)and sufentanil (INN); salts thereof

RVC(40) or CTSH

2934 2934.99 -other: other RVC(40) or CTSH2935 Sulphonamides RVC(40) or CTH2936 Provitamins and vitamins, natural or

reproduced by synthesis (includingnatural concentrates), derivativesthereof used primarily as vitamins,and intermixtures of the foregoing,whether or not in any solvent:

2936 2936.21 -vitamins and their derivatives, un-mixed: vitamins A and their deriva-tives

RVC(40) or CTSH

2936 2936.22 -vitamins and their derivatives, un-mixed: vitamin B1 and its derivatives

RVC(40) or CTSH


RVC(40) or CTSH

2936 2936.24 -vitamins and their derivatives, un-mixed: D- or Dl-pantothenic acid(vitamin B3 or vitamin B5) and itsderivatives

RVC(40) or CTSH


RVC(40) or CTSH

562



2936 2936.26 -vitamins and their derivatives, un-mixed: vitamin B12 and its deriva-tives

RVC(40) or CTSH

2936 2936.27 -vitamins and their derivatives, un-mixed: vitamin C and its derivatives

RVC(40) or CTSH

2936 2936.28 -vitamins and their derivatives, un-mixed: vitamin E and its derivatives

RVC(40) or CTSH

2936 2936.29 -vitamins and their derivatives, un-mixed: other vitamins and theirderivatives

RVC(40) or CTSH

2936 2936.90 -other, including natural concen-trates

RVC(40) or CTSH

2937 Hormones, prostaglandins, throm-boxanes and leukotrienes, natural orreproduced by synthesis; derivativesand structural analogues thereof,including chain modified polypep-tides, used primarily as hormones

RVC(40) or CTH

2938 Glycosides, natural or reproduced bysynthesis, and their salts, ethers, es-ters and other derivatives

RVC(40) or CTH

2939 Vegetable alkaloids, natural or repro-duced by synthesis, and their salts,ethers, esters and other derivatives

RVC(40) or CTH

2940 Sugars, chemically pure, other thansucrose, lactose, maltose, glucoseand fructose; sugar ethers, sugar ac-etals and sugar esters, and their salts,other than products of heading 2937,2938 or 2939

RVC(40) or CTH

2941 Antibiotics RVC(40 ) or CTH2942 Other organic compounds RVC(40) or CTHChapter 30 Pharmaceutical products

3001 Glands and other organs for organo-therapeutic uses, dried, whether ornot powdered; extracts of glands orother organs or of their secretionsfor organo-therapeutic uses; heparinand its salts; other human or animalsubstances prepared for therapeuticor prophylactic uses, not elsewherespecified or included:

3001 3001.20 -extracts of glands or other organs orof their secretions

RVC(40) or CTSH

563



3001 3001.90 -other RVC(40) or CTSH3002 Human blood; animal blood pre-

pared for therapeutic, prophylacticor diagnostic uses; antisera and otherblood fractions and modified im-munological products, whether ornot obtained by means of biotechno-logical processes; vaccines, toxins,cultures of micro-organisms (ex-cluding yeasts) and similar products:

3002 3002.10 -antisera and other blood fractionsand modified immunological prod-ucts, whether or not obtained bymeans of biotechnological processes

RVC(40) or CTSH

3002 3002.20 -vaccines for human medicine RVC(40) or CTSH3002 3002.30 -vaccines for veterinary medicine RVC(40) or CTSH3002 3002.90 -other RVC(40) or CTSH3003 Medicaments (excluding goods of

heading 3002, 3005 or 3006) con-sisting of 2 or more constituentswhich have been mixed together fortherapeutic or prophylactic uses, notput up in measured doses or in formsor packings for retail sale:

3003 3003.10 -containing penicillins or deriva-tives thereof, with a penicillanic acidstructure, or streptomycins or theirderivatives

RVC(40) or CTSH

3003 3003.20 -containing other antibiotics RVC(40) or CTSH3003 3003.31 -containing hormones or other prod-

ucts of heading 2937 but not contain-ing antibiotics: containing insulin

RVC(40) or CTSH

3003 3003.39 -containing hormones or other prod-ucts of heading 2937 but not contain-ing antibiotics: other

RVC(40) or CTSH

3003 3003.40 -containing alkaloids or derivativesthereof but not containing hormonesor other products of heading 2937 orantibiotics

RVC(40) or CTSH


564



3004 Medicaments (excluding goods ofheading 3002, 3005 or 3006) consist-ing of mixed or unmixed productsfor therapeutic or prophylactic uses,put up in measured doses (includingthose in the form of transdermal ad-ministration systems) or in forms orpackings for retail sale:

3004 3004.10 -containing penicillins or deriva-tives thereof, with a penicillanic acidstructure, or streptomycins or theirderivatives

RVC(40) or CTSH

3004 3004.20 -containing other antibiotics RVC(40) or CTSH3004 3004.31 -containing hormones or other prod-

ucts of heading 2937 but not contain-ing antibiotics: containing insulin

RVC(40) or CTSH

3004 3004.32 -containing hormones or other prod-ucts of heading 2937 but not contain-ing antibiotics: containing corticos-teroid hormones, their derivatives orstructural analogues

RVC(40) or CTSH

3004 3004.39 -containing hormones or other prod-ucts of heading 2937 but not contain-ing antibiotics: other

RVC(40) or CTSH

3004 3004.40 -containing alkaloids or derivativesthereof but not containing hormones,other products of heading 2937 orantibiotics

RVC(40) or CTSH

3004 3004.50 -other medicaments containing vita-mins or other products of heading2936

RVC(40) or CTSH

3004 3004.90 -other RVC(40) or CTSH3005 Wadding, gauze, bandages and sim-

ilar articles (for example, dressings,adhesive plasters, poultices), im-pregnated or coated with pharma-ceutical substances or put up informs or packings for retail sale formedical, surgical, dental or veterin-ary purposes:

3005 3005.10 -adhesive dressings and other art-icles having an adhesive layer

RVC(40) or CTSH


565



3006 Pharmaceutical goods specified inNote 4 to this chapter:

3006 3006.10 -sterile surgical catgut, similar ster-ile suture materials (including sterileabsorbable surgical or dental yarns)and sterile tissue adhesives for surgi-cal wound closure; sterile laminariaand sterile laminaria tents; sterile ab-sorbable surgical or dental haemo-statics; sterile surgical or dental ad-hesion barriers, whether or not ab-sorbable

RVC(40) or CTSH

3006 3006.20 -blood-grouping reagents RVC(40) or CTSH3006 3006.30 -opacifying preparations for x-ray

examinations; diagnostic reagentsdesigned to be administered to thepatient

RVC(40) or CTSH

3006 3006.40 -dental cements and other dental fill-ings; bone reconstruction cements

RVC(40) or CTSH

3006 3006.50 -first-aid boxes and kits RVC(40) or CTSH3006 3006.60 -chemical contraceptive prepar-

ations based on hormones, on otherproducts of heading 2937 or on sper-micides

RVC(40) or CTSH

3006 3006.70 -gel preparations designed to be usedin human or veterinary medicine as alubricant for parts of the body for sur-gical operations or physical examin-ations or as a coupling agent betweenthe body and medical instruments

RVC(40) or CTSH

3006 3006.91 -other: appliances identifiable for os-tomy use

RVC(40) or CTSH

3006 3006.92 -other: waste pharmaceuticals Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

Chapter 31 Fertilisers

566



3101 3101.00 Animal or vegetable fertilisers,whether or not mixed together orchemically treated; fertilisers pro-duced by the mixing or chemicaltreatment of animal or vegetableproducts

RVC(40) or CTSH

3102 Mineral or chemical fertilisers, ni-trogenous:

3102 3102.10 -urea, whether or not in aqueous so-lution

RVC(40) or CTSH

3102 3102.21 -ammonium sulphate; double saltsand mixtures of ammonium sulphateand ammonium nitrate: ammoniumsulphate

RVC(40) or CTSH

3102 3102.29 -ammonium sulphate; double saltsand mixtures of ammonium sulphateand ammonium nitrate: other

RVC(40) or CTSH

3102 3102.30 -ammonium nitrate, whether or notin aqueous solution

RVC(40) or CTSH

3102 3102.40 -mixtures of ammonium nitrate withcalcium carbonate or other inorganicnon-fertilising substances

RVC(40) or CTSH

3102 3102.50 -sodium nitrate RVC(40) or CTSH3102 3102.60 -double salts and mixtures of cal-

cium nitrate and ammonium nitrateRVC(40) or CTSH

3102 3102.80 -mixtures of urea and ammonium ni-trate in aqueous or ammoniacal solu-tion

RVC(40) or CTSH

3102 3102.90 -other, including mixtures not speci-fied in the foregoing subheadings

RVC(40) or CTSH

3103 Mineral or chemical fertilisers, phos-phatic:

3103 3103.10 -superphosphates RVC(40) or CTSH3103 3103.90 -other RVC(40) or CTSH3104 Mineral or chemical fertilisers,

potassic:3104 3104.20 -potassium chloride RVC(40) or CTSH3104 3104.30 -potassium sulphate RVC(40) or CTSH3104 3104.90 -other RVC(40) or CTSH

567



3105 Mineral or chemical fertilisers con-taining 2 or 3 of the fertilising elem-ents nitrogen, phosphorus and potas-sium; other fertilisers; goods of thischapter in tablets or similar forms orin packages of a gross weight not ex-ceeding 10 kg:

3105 3105.10 -goods of this chapter in tablets orsimilar forms or in packages of agross weight not exceeding 10 kg

RVC(40) or CC

3105 3105.20 -mineral or chemical fertilisers con-taining the 3 fertilising elements ni-trogen, phosphorus and potassium

RVC(40) or CTSH

3105 3105.30 -diammonium hydrogenorthophos-phate (diammonium phosphate)

RVC(40) or CTSH

3105 3105.40 -ammonium dihydrogenorthophos-phate (monoammonium phosphate)and mixtures thereof with diammo-nium hydrogenorthophosphate (di-ammonium phosphate)

RVC(40) or CTSH

3105 3105.51 -other mineral or chemical fertiliserscontaining the 2 fertilising elementsnitrogen and phosphorus: containingnitrates and phosphates

RVC(40) or CTSH

3105 3105.59 -other mineral or chemical fertiliserscontaining the 2 fertilising elementsnitrogen and phosphorus: other

RVC(40) or CTSH

3105 3105.60 -mineral or chemical fertilisers con-taining the 2 fertilising elementsphosphorus and potassium

RVC(40) or CTSH

3105 3105.90 -other RVC(40) or CTSHChapter 32 Tanning or dyeing extracts; tan-

nins and their derivatives; dyes,pigments and other colouringmat-ter; paints and varnishes; puttyand other mastics; inks

568



Chapter note: Any goods of this chapter that are the prod-uct of a chemical reaction must be considered to be origin-ating goods if the chemical reaction occurred in a party.The “chemical reaction” rule may be applied to any goodsclassified in this chapter if the product fails to satisfy theregional value content and change in tariff classificationcriteria provided for in the product specific rule. Note:For the purposes of this chapter a “chemical reaction” is aprocess (including a biochemical process) which results ina molecule with a new structure by breaking intramolec-ular bonds and by forming new intramolecular bonds, orby altering the spatial arrangement of the molecule. Thefollowing are not considered to be chemical reactions forthe purposes of determining whether products are originat-ing goods: (a) dissolving in water or other solvents; (b) theelimination of solvents including solvent water; or (c) theaddition or elimination of water of crystallization.

3201 Tanning extracts of vegetable origin;tannins and their salts, ethers, estersand other derivatives:

3201 3201.10 -quebracho extract RVC(40) or CTSH3201 3201.20 -wattle extract RVC(40) or CTSH3201 3201.90 -other RVC(40) or CTSH3202 Synthetic organic tanning sub-

stances; inorganic tanning sub-stances; tanning preparations,whether or not containing naturaltanning substances; enzymatic prep-arations for pre-tanning:

3202 3202.10 -synthetic organic tanning sub-stances

RVC(40) or CTSH

3202 3202.90 -other RVC(40) or CTSH3203 Colouring matter of vegetable or ani-

mal origin (including dyeing extractsbut excluding animal black), whetheror not chemically defined; prepar-ations as specified in Note 3 to thischapter based on colouring matter ofvegetable or animal origin

RVC(40) or CTH

569



3204 Synthetic organic colouring matter,whether or not chemically defined;preparations as specified in Note 3to this chapter based on syntheticorganic colouring matter; syntheticorganic products of a kind used asfluorescent brightening agents or asluminophores, whether or not chem-ically defined:

3204 3204.11 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:disperse dyes and preparations basedthereon

RVC(40) or CTSH

3204 3204.12 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:acid dyes, whether or not premet-allised, and preparations basedthereon; mordant dyes and prepar-ations based thereon

RVC(40) or CTSH

3204 3204.13 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:basic dyes and preparations basedthereon

RVC(40) or CTSH

3204 3204.14 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:direct dyes and preparations basedthereon

RVC(40) or CTSH

3204 3204.15 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:vat dyes (including those usable inthat state as pigments) and prepar-ations based thereon

RVC(40) or CTSH

3204 3204.16 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:reactive dyes and preparations basedthereon

RVC(40) or CTSH

570



3204 3204.17 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chap-ter: pigments and preparations basedthereon

RVC(40) or CTSH

3204 3204.19 -synthetic organic colouring matterand preparations based thereon asspecified in Note 3 to this chapter:other, including mixtures of colour-ing matter of 2 or more of headings3204.11 to 3204.19

RVC(40) orCTSH, exceptfrom 3204.11through 3204.17

3204 3204.20 -synthetic organic products of akind used as fluorescent brighteningagents

RVC(40) or CTSH

3204 3204.90 -other RVC(40) or CTSH3205 Colour lakes; preparations as speci-

fied in Note 3 to this chapter basedon colour lakes

RVC(40) or CTH

3206 Other colouring matter; preparationsas specified in Note 3 to this chapter,other than those of heading 3203,3204 or 3205; inorganic productsof a kind used as luminophores,whether or not chemically defined:

3206 3206.11 -pigments and preparations based ontitanium dioxide: containing 80% ormore by weight of titanium dioxidecalculated on the dry matter


3206 3206.19 -pigments and preparations based ontitanium dioxide: other


3206 3206.20 -pigments and preparations based onchromium compounds

RVC(40) or CTSH

3206 3206.41 -other colouring matter and otherpreparations: ultramarine and prep-arations based thereon

RVC(40) or CTSH

3206 3206.42 -other colouring matter and otherpreparations: lithopone and otherpigments and preparations based onzinc sulphide

RVC(40) or CTSH

3206 3206.49 -other colouring matter and otherpreparations: other

RVC(40) or CTSH

3206 3206.50 -inorganic products of a kind used asluminophores

RVC(40) or CTSH

571



3207 Prepared pigments, prepared opaci-fiers and prepared colours, vitrifiableenamels and glazes, engobes (slips),liquid lustres and similar prepar-ations, of a kind used in the ceramic,enamelling or glass industry; glassfrit and other glass, in the form ofpowder, granules or flakes:

3207 3207.10 -prepared pigments, prepared opaci-fiers, prepared colours and similarpreparations

RVC(40) or CTSH

3207 3207.20 -vitrifiable enamels and glazes, en-gobes (slips) and similar prepar-ations

RVC(40) or CTSH

3207 3207.30 -liquid lustres and similar prepar-ations

RVC(40) or CTSH

3207 3207.40 -glass frit and other glass, in the formof powder, granules or flakes

RVC(40) or CTSH

3208 Paints and varnishes (includingenamels and lacquers) based on syn-thetic polymers or chemically modi-fied natural polymers, dispersed ordissolved in a non-aqueous medium;solutions as defined in Note 4 to thischapter:

3208 3208.10 -based on polyesters RVC(40) or CTSH3208 3208.20 -based on acrylic or vinyl polymers RVC(40) or CTSH3208 3208.90 -other RVC(40) or CTSH3209 Paints and varnishes (including

enamels and lacquers) based on syn-thetic polymers or chemically modi-fied natural polymers, dispersed ordissolved in an aqueous medium:

3209 3209.10 -based on acrylic or vinyl polymers RVC(40) or CTSH3209 3209.90 -other RVC(40) or CTSH3210 Other paints and varnishes (includ-

ing enamels, lacquers and distem-pers); prepared water pigments of akind used for finishing leather

RVC(40) or CTH

3211 3211.00 Prepared driers RVC(40) or CTSH

572



3212 Pigments (including metallic pow-ders and flakes) dispersed in non-aqueous media, in liquid or pasteform, of a kind used in the manu-facture of paints (including enam-els); stamping foils; dyes and othercolouring matter put up in forms orpackings for retail sale:

3212 3212.10 -stamping foils RVC(40) or CTSH3212 3212.90 -other RVC(40) or CTSH3213 Artists’, students’ or signboard

painters’ colours, modifying tints,amusement colours and the like, intablets, tubes, jars, bottles, pans or insimilar forms or packings

RVC(40) or CTH

3214 Glaziers’ putty, grafting putty, resincements, caulking compounds andother mastics; painters’ fillings; non-refractory surfacing preparations forfacades, indoor walls, floors, ceilingsor the like:

3214 3214.10 -glaziers’ putty, grafting putty, resincements, caulking compounds andother mastics; painters’ fillings

RVC(40) or CTSH

3214 3214.90 -other RVC(40) or CTSH3215 Printing ink, writing or drawing ink

and other inks, whether or not con-centrated or solid

RVC(40) or CTH

Chapter 33 Essential oils and resinoids; per-fumery, cosmetic or toilet prepar-ations

3301 Essential oils (terpeneless or not),including concretes and absolutes;resinoids; extracted oleoresins; con-centrates of essential oils in fats, infixed oils, in waxes or the like, ob-tained by enfleurage or maceration;terpenic by-products of the deterpe-nation of essential oils; aqueous dis-tillates and aqueous solutions of es-sential oils:

3301 3301.12 -essential oils of citrus fruit: of or-ange

RVC(40) or CTSH

573



3301 3301.13 -essential oils of citrus fruit: oflemon

RVC(40) or CTSH

3301 3301.19 -essential oils of citrus fruit: other RVC(40) or CTSH3301 3301.24 -essential oils other than those of

citrus fruit: of peppermint (menthapiperita)

RVC(40) or CTSH

3301 3301.25 -essential oils other than those of cit-rus fruit: of other mints

RVC(40) or CTSH

3301 3301.29 -essential oils other than those of cit-rus fruit: other

RVC(40) or CTSH

3301 3301.30 -resinoids RVC(40) or CTSH3301 3301.90 -other RVC(40) or CTSH3302 Mixtures of odoriferous substances

and mixtures (including alcoholicsolutions) with a basis of 1 or moreof these substances, of a kind usedas raw materials in industry; otherpreparations based on odoriferoussubstances, of a kind used for themanufacture of beverages

RVC(40) or CTH

3303 Perfumes and toilet waters RVC(40) or CTH,except from3302.90

3304 Beauty or make-up preparations andpreparations for the care of the skin(other than medicaments), includingsunscreen or sun tan preparations;manicure or pedicure preparations

RVC(40) or CTH

3305 Preparations for use on the hair RVC(40) or CTH3306 Preparations for oral or dental hy-

giene, including denture fixativepastes and powders; yarn used toclean between the teeth (dentalfloss), in individual retail packages

RVC(40) or CTH

3307 Pre-shave, shaving or after-shavepreparations, personal deodorants,bath preparations, depilatories andother perfumery, cosmetic or toiletpreparations, not elsewhere speci-fied or included; prepared room de-odorisers, whether or not perfumedor having disinfectant properties

RVC(40) or CTH

574



Chapter 34 Soap, organic surface-activeagents, washing preparations, lu-bricating preparations, artificialwaxes, prepared waxes, polishingor scouring preparations, candlesand similar articles, modellingpastes, “dental waxes” and dentalpreparations with a basis of plas-ter

3401 Soap; organic surface-active prod-ucts and preparations for use as soap,in the form of bars, cakes, mouldedpieces or shapes, whether or notcontaining soap; organic surface-ac-tive products and preparations forwashing the skin, in the form of li-quid or cream and put up for retailsale, whether or not containing soap;paper, wadding, felt and nonwovens,impregnated, coated or covered withsoap or detergent

RVC(40) or CTH

3402 Organic surface-active agents (otherthan soap); surface-active prepar-ations, washing preparations (includ-ing auxiliary washing preparations)and cleaning preparations, whetheror not containing soap, other thanthose of heading 3401:

3402 3402.11 -organic surface-active agents,whether or not put up for retail sale:anionic

RVC(40) or CTSH

3402 3402.12 -organic surface-active agents,whether or not put up for retail sale:cationic

RVC(40) or CTSH

3402 3402.13 -organic surface-active agents,whether or not put up for retail sale:non-ionic

RVC(40) or CTSH

3402 3402.19 -organic surface-active agents,whether or not put up for retail sale:other

RVC(40) or CTSH

3402 3402.20 -preparations put up for retail sale RVC(40) or CTSH3402 3402.90 -other RVC(40) or CTH

575



3403 Lubricating preparations (includ-ing cutting-oil preparations, bolt ornut release preparations, anti-rustor anti-corrosion preparations andmould release preparations, basedon lubricants) and preparations of akind used for the oil or grease treat-ment of textile materials, leather,furskins or other materials, but ex-cluding preparations containing, asbasic constituents, 70% or more byweight of petroleum oils or of oilsobtained from bituminous minerals:

3403 3403.11 -containing petroleum oils or oilsobtained from bituminous minerals:preparations for the treatment of tex-tile materials, leather, furskins orother materials

RVC(40) or CTSH

3403 3403.19 -containing petroleum oils or oilsobtained from bituminous minerals:other

RVC(40) or CTSH

3403 3403.91 -other: preparations for the treatmentof textile materials, leather, furskinsor other materials

RVC(40) or CTSH

3403 3403.99 -other: other RVC(40) or CTSH3404 Artificial waxes and prepared waxes:3404 3404.20 -of poly(oxyethylene) (polyethylene

glycol)RVC(40) or CTSH

3404 3404.90 -other RVC(40) or CTSH3405 Polishes and creams, for footwear,

furniture, floors, coachwork, glass ormetal, scouring pastes and powdersand similar preparations (whether ornot in the form of paper, wadding,felt, nonwovens, cellular plastics orcellular rubber, impregnated, coatedor covered with such preparations),excluding waxes of heading 3404:

3405 3405.10 -polishes, creams and similar prepar-ations for footwear or leather

RVC(40) or CTSH

3405 3405.20 -polishes, creams and similar prep-arations for the maintenance ofwooden furniture, floors or otherwoodwork

RVC(40) or CTSH

576



3405 3405.30 -polishes and similar preparationsfor coachwork, other than metal pol-ishes

RVC(40) or CTSH

3405 3405.40 -scouring pastes and powders andother scouring preparations

RVC(40) or CTSH

3405 3405.90 -other RVC(40) or CTSH3406 Candles, tapers and the like RVC(40) or CTH3407 Modelling pastes, including those

put up for children’s amusement;preparations known as “dental wax”or as “dental impression com-pounds”, put up in sets, in packingsfor retail sale or in plates, horseshoeshapes, sticks or similar forms; otherpreparations for use in dentistry,with a basis of plaster (of calcinedgypsum or calcium sulphate)

RVC(40) or CTH

Chapter 35 Albuminoidal substances; modi-fied starches; glues; enzymes

3501 Casein, caseinates and other caseinderivatives; casein glues:

3501 3501.10 -casein RVC(40) or CTSH3501 3501.90 -other RVC(40) or CTSH3502 Albumins (including concentrates of

two or more whey proteins, contain-ing by weight more than 80% wheyproteins, calculated on the dry mat-ter), albuminates and other albuminderivatives:

3502 3502.11 -egg albumin: dried RVC(40) or CTSH3502 3502.19 -egg albumin: other RVC(40) or CTSH3502 3502.20 -milk albumin, including concen-

trates of 2 or more whey proteinsRVC(40) or CTSH

3502 3502.90 -other RVC(40) or CTSH3503 Gelatin (including gelatin in rect-

angular (including square) sheets,whether or not surface-worked orcoloured) and gelatin derivatives;isinglass; other glues of animal ori-gin, excluding casein glues of head-ing 3501

RVC(40) or CTH

577



3504 Peptones and their derivatives; otherprotein substances and their deriva-tives, not elsewhere specified or in-cluded; hide powder, whether or notchromed

RVC(40) or CTH

3505 Dextrins and other modified starches(for example, pregelatinised or es-terified starches); glues based onstarches, or on dextrins or othermodified starches:

3505 3505.10 -dextrins and other modified starches RVC(40) or CTSH3505 3505.20 -glues RVC(40) or CTSH3506 Prepared glues and other prepared

adhesives, not elsewhere specified orincluded; products suitable for use asglues or adhesives, put up for retailsale as glues or adhesives, not ex-ceeding a net weight of 1 kg:

3506 3506.10 -products suitable for use as glues oradhesives, put up for retail sale asglues or adhesives, not exceeding anet weight of 1 kg

RVC(40) orCTSH, exceptfrom 3501.90 or3503

3506 3506.91 -other: adhesives based on polymersof headings 3901 to 3913 or on rub-ber

RVC(40) or CTSH

3506 3506.99 -other: other RVC(40) or CTSH3507 Enzymes; prepared enzymes not

elsewhere specified or includedRVC(40) or CTH

Chapter 36 Explosives; pyrotechnic products;matches; pyrophoric alloys; cer-tain combustible preparations

3601 Propellent powders RVC(40) or CTH3602 Prepared explosives, other than pro-

pellent powdersRVC(40) or CTH

3603 Safety fuses; detonating fuses; per-cussion or detonating caps; igniters;electric detonators

RVC(40) or CTH

3604 Fireworks, signalling flares, rainrockets, fog signals and other pyro-technic articles

RVC(40) or CTH

3605 Matches, other than pyrotechnic art-icles of heading 3604

RVC(40) or CTH

578



3606 Ferro-cerium and other pyrophoricalloys in all forms; articles of com-bustible materials as specified inNote 2 to this chapter

RVC(40) or CTH

Chapter 37 Photographic or cinematographicgoods

3701 Photographic plates and film in theflat, sensitised, unexposed, of anymaterial other than paper, paper-board or textiles; instant print filmin the flat, sensitised, unexposed,whether or not in packs

RVC(40) or CTH

3702 Photographic film in rolls, sensitised,unexposed, of any material otherthan paper, paperboard or textiles;instant print film in rolls, sensitised,unexposed

RVC(40) or CTH

3703 Photographic paper, paperboard andtextiles, sensitised, unexposed

RVC(40) or CTH

3704 Photographic plates, film, paper,paperboard and textiles, exposed butnot developed

RVC(40) or CTH

3705 Photographic plates and film, ex-posed and developed, other thancinematographic film

RVC(40) or CTH

3706 Cinematographic film, exposed anddeveloped, whether or not incorpor-ating sound track or consisting onlyof sound track

RVC(40) or CTH

3707 Chemical preparations for photo-graphic uses (other than varnishes,glues, adhesives and similar prepar-ations); unmixed products for photo-graphic uses, put up in measuredportions or put up for retail sale in aform ready for use:

3707 3707.10 -sensitising emulsions RVC(40) or CTSH3707 3707.90 -other RVC(40) or CTSHChapter 38 Miscellaneous chemical products

3801 Artificial graphite; colloidal orsemi-colloidal graphite; preparationsbased on graphite or other carbon inthe form of pastes, blocks, plates orother semi-manufactures:

579



3801 3801.10 -artificial graphite RVC(40) or CTSH3801 3801.20 -colloidal or semi-colloidal graphite RVC(40) or CTSH3801 3801.30 -carbonaceous pastes for electrodes

and similar pastes for furnace liningsRVC(40) or CTSH

3801 3801.90 -other RVC(40) or CTSH3802 Activated carbon; activated natural

mineral products; animal black, in-cluding spent animal black

RVC(40) or CTH

3803 Tall oil, whether or not refined RVC(40) or CTH3804 Residual lyes from the manufacture

of wood pulp, whether or not con-centrated, desugared or chemicallytreated, including lignin sulphonates,but excluding tall oil of heading 3803

RVC(40) or CTH

3805 Gum, wood or sulphate turpentineand other terpenic oils produced bythe distillation or other treatmentof coniferous woods; crude dipen-tene; sulphite turpentine and othercrude para-cymene; pine oil con-taining alpha-terpineol as the mainconstituent

RVC(40) or CTH

3806 Rosin and resin acids, and deriva-tives thereof; rosin spirit and rosinoils; run gums:

3806 3806.10 -rosin and resin acids RVC(40) or CTSH3806 3806.20 -salts of rosin, of resin acids or of

derivatives of rosin or resin acids,other than salts of rosin adducts

RVC(40) or CTSH

3806 3806.30 -ester gums RVC(40) or CTSH3806 3806.90 -other RVC(40) or CTSH3807 Wood tar; wood tar oils; wood cre-

osote; wood naphtha; vegetablepitch; brewers’ pitch and similarpreparations based on rosin, resinacids or on vegetable pitch

RVC(40) or CTH

580



3808 Insecticides, rodenticides, fungi-cides, herbicides, anti-sproutingproducts and plant-growth regula-tors, disinfectants and similar prod-ucts, put up in forms or packings forretail sale or as preparations or art-icles (for example, sulphur-treatedbands, wicks and candles, andfly-papers):

3808 3808.50 -goods specified in subheadingNote 1 to this chapter

RVC(40) orCTSH, providedthat at least 50%by weight of theactive ingredientor ingredients isoriginating

3808 3808.91 -other: insecticides RVC(40) or CTH3808 3808.92 -other: fungicides RVC(40) or

CTSH, providedthat at least 50%by weight of theactive ingredientor ingredients isoriginating

3808 3808.93 -other: herbicides, anti-sproutingproducts and plant-growth regula-tors

RVC(40) or CTH

3808 3808.94 -other: disinfectants RVC(40) orCTSH, providedthat at least 50%by weight of theactive ingredientor ingredients isoriginating

3808 3808.99 -other: other RVC(40) orCTSH, providedthat at least 50%by weight of theactive ingredientor ingredients isoriginating

581



3809 Finishing agents, dye carriers toaccelerate the dyeing or fixing ofdyestuffs and other products andpreparations (for example, dressingsand mordants), of a kind used inthe textile, paper, leather or like in-dustries, not elsewhere specified orincluded:

3809 3809.10 -with a basis of amylaceous sub-stances

RVC(40) or CTSH

3809 3809.91 -other: of a kind used in the textile orlike industries

RVC(40) or CTSH

3809 3809.92 -other: of a kind used in the paper orlike industries

RVC(40) or CTSH

3809 3809.93 -other: of a kind used in the leatheror like industries

RVC(40) or CTSH

3810 Pickling preparations for metal sur-faces; fluxes and other auxiliarypreparations for soldering, brazingor welding; soldering, brazing orwelding powders and pastes con-sisting of metal and other materials;preparations of a kind used as coresor coatings for welding electrodes orrods

RVC(40) or CTH

3811 Anti-knock preparations, oxidationinhibitors, gum inhibitors, viscos-ity improvers, anti-corrosive prepar-ations and other prepared additives,for mineral oils (including gasoline)or for other liquids used for the samepurposes as mineral oils

RVC(40) or CTH

3812 Prepared rubber accelerators; com-pound plasticisers for rubber or plas-tics, not elsewhere specified or in-cluded; anti-oxidising preparationsand other compound stabilisers forrubber or plastics

RVC(40) or CTH

3813 Preparations and charges for fire-ex-tinguishers; charged fire-extinguish-ing grenades

RVC(40) or CTH

3814 Organic composite solvents and thin-ners, not elsewhere specified or in-cluded; prepared paint or varnish re-movers

RVC(40) or CTH

582



3815 Reaction initiators, reaction acceler-ators and catalytic preparations, notelsewhere specified or included

RVC(40) or CTH

3816 Refractory cements, mortars, con-cretes and similar compositions,other than products of heading 3801

RVC(40) or CTH

3817 Mixed alkylbenzenes and mixedalkylnaphthalenes, other than thoseof heading 2707 or 2902

RVC(40) or CTH

3818 Chemical elements doped for usein electronics, in the form of discs,wafers or similar forms; chemicalcompounds doped for use in elec-tronics

RVC(40) or CTH

3819 Hydraulic brake fluids and other pre-pared liquids for hydraulic transmis-sion, not containing or containingless than 70% by weight of petrol-eum oils or oils obtained from bitu-minous minerals

RVC(40) or CTH

3820 Anti-freezing preparations and pre-pared de-icing fluids

RVC(40) or CTH

3821 Prepared culture media for develop-ment and maintenance of micro-or-ganisms (including viruses and thelike) or of plant, human or animalcells

RVC(40) or CTH

3822 Diagnostic or laboratory reagents ona backing and prepared diagnostic orlaboratory reagents whether or noton a backing, other than those ofheading 3002 or 3006; certified ref-erence materials

RVC(40) or CTH

3823 Industrial monocarboxylic fattyacids; acid oils from refining; indus-trial fatty alcohols:

3823 3823.11 -industrial monocarboxylic fattyacids; acid oils from refining: stearicacid

RVC(40) or CTSH

3823 3823.12 -industrial monocarboxylic fattyacids; acid oils from refining: oleicacid

RVC(40) or CTSH

3823 3823.13 -industrial monocarboxylic fattyacids; acid oils from refining: tall oilfatty acids

RVC(40) or CTSH

583



3823 3823.19 -industrial monocarboxylic fattyacids; acid oils from refining: other

RVC(40) or CTSH

3823 3823.70 -industrial fatty alcohols RVC(40) or CTSH3824 Prepared binders for foundry moulds

or cores; chemical products andpreparations of the chemical or alliedindustries (including those consist-ing of mixtures of natural products),not elsewhere specified or included:

3824 3824.10 -prepared binders for foundrymoulds or cores

RVC(40) or CTSH

3824 3824.30 -non-agglomerated metal carbidesmixed together or with metallicbinders

RVC(40) or CTSH

3824 3824.40 -prepared additives for cements,mortars or concretes

RVC(40) or CTSH

3824 3824.50 -non-refractory mortars and con-cretes

RVC(40) or CTSH

3824 3824.60 -sorbitol other than that of subhead-ing 2905.44

RVC(40) or CTSH

3824 3824.71 -mixtures containing halogenatedderivatives of methane, ethane orpropane: containing chlorofluoro-carbons (CFCS), whether or not con-taining hydrochlorofluorocarbons(HCFCS), perfluorocarbons (PFCS)or hydrofluorocarbons (HFCS)

RVC(40) or CTSH

3824 3824.72 -mixtures containing halogenatedderivatives of methane, ethane orpropane: containing bromochlorod-ifluoromethane, bromotrifluo-romethane or dibromotetrafluo-roethanes

RVC(40) or CTSH

3824 3824.73 -mixtures containing halogenatedderivatives of methane, ethane orpropane: containing hybromofluoro-carbons (HBFCS)

RVC(40) or CTSH

3824 3824.74 -mixtures containing halogenatedderivatives of methane, ethane orpropane: containing hydrochloroflu-orocarbons (HCFCS), whether or notcontaining perfluorocarbons (PFCS)or hydrofluorocarbons (HFCS), butnot containing chlorofluorocarbons(CFCS)

RVC(40) or CTSH

584



3824 3824.75 -mixtures containing halogenatedderivatives of methane, ethane orpropane: containing carbon tetra-chloride

RVC(40) or CTSH

3824 3824.76 -mixtures containing halogenatedderivatives of methane, ethaneor propane: containing 1,1,1-trichloroethane (methyl chloroform)

RVC(40) or CTSH

3824 3824.77 -mixtures containing halogenatedderivatives of methane, ethaneor propane: containing bro-momethane (methyl bromide) orbromochloromethane

RVC(40) or CTSH

3824 3824.78 -mixtures containing halogenatedderivatives of methane, ethane orpropane: containing perfluorocar-bons (PFCS) or hydrofluorocar-bons (HFCS), but not containingchlorofluorocarbons (CFCS) or hy-drochlorofluorocarbons (HCFCS)

RVC(40) or CTSH

3824 3824.79 -mixtures containing halogenatedderivatives of methane, ethane orpropane: other

RVC(40) or CTSH

3824 3824.81 -mixtures and preparations con-taining oxirane (ethylene oxide),polybrominated biphenyls (PBBS),polychlorinated biphenyls (PCBS),polychlorinated terpenyls (PCTS) ortris(2,3-dibromopropyl) phosphate:containing oxirane (ethylene oxide)

RVC(40) or CTSH

3824 3824.82 -mixtures and preparations con-taining oxirane (ethylene oxide),polybrominated biphenyls (PBBS),polychlorinated biphenyls (PCBS),polychlorinated terpenyls (PCTS)or tris(2,3-dibromopropyl) phos-phate: containing polychlorinatedbiphenyls (PCBS), polychlorinatedterpenyls (PCTS) or polybrominatedbiphenyls (PBBS)

RVC(40) or CTSH

585



3824 3824.83 -mixtures and preparations con-taining oxirane (ethylene oxide),polybrominated biphenyls (PBBS),polychlorinated biphenyls (PCBS),polychlorinated terpenyls (PCTS) ortris(2,3-dibromopropyl) phosphate:containing tris(2,3-dibromopropyl)phosphate

RVC(40) or CTSH

3824 3824.90 -other RVC(40) or CTSH3825 Residual products of the chemical or

allied industries, not elsewhere spe-cified or included; municipal waste;sewage sludge; other wastes speci-fied in Note 6 to this chapter



3901 Polymers of ethylene, in primaryforms

RVC(40) or CTH

3902 Polymers of propylene or of otherolefins, in primary forms

RVC(40) or CTH

3903 Polymers of styrene, in primaryforms

RVC(40) or CTH

3904 Polymers of vinyl chloride or ofother halogenated olefins, in primaryforms

RVC(40) or CTH

3905 Polymers of vinyl acetate or of othervinyl esters, in primary forms; othervinyl polymers in primary forms

RVC(40) or CTH

3906 Acrylic polymers in primary forms RVC(40) or CTH3907 Polyacetals, other polyethers and

epoxide resins, in primary forms;polycarbonates, alkyd resins, polyal-lyl esters and other polyesters, inprimary forms

RVC(40) or CTH

3908 Polyamides in primary forms RVC(40) or CTH3909 Amino-resins, phenolic resins and

polyurethanes, in primary formsRVC(40) or CTH

3910 Silicones in primary forms RVC(40) or CTH

586



3911 Petroleum resins, coumarone-indeneresins, polyterpenes, polysulphides,polysulphones and other productsspecified in Note 3 to this chapter,not elsewhere specified or included,in primary forms

RVC(40) or CTH

3912 Cellulose and its chemical deriva-tives, not elsewhere specified or in-cluded, in primary forms

RVC(40) or CTH

3913 Natural polymers (for example, al-ginic acid) and modified naturalpolymers (for example, hardenedproteins, chemical derivatives of nat-ural rubber), not elsewhere specifiedor included, in primary forms

RVC(40) or CTH

3914 Ion-exchangers based on polymersof headings 3901 to 3913, in primaryforms

RVC(40) or CTH

3915 Waste, parings and scrap, of plastics Origin is con-ferred to goodsof this headingthat are derivedfrom productionor consumption ina party

3916 Monofilament of which anycross-sectional dimension exceeds1mm, rods, sticks and profile shapes,whether or not surface-worked butnot otherwise worked, of plastics

RVC(40) or CTH

3917 Tubes, pipes and hoses, and fittingstherefore (for example, joints, el-bows, flanges), of plastics

RVC(40) or CTH

3918 Floor coverings of plastics, whetheror not self-adhesive, in rolls or in theform of tiles; wall or ceiling cover-ings of plastics, as defined in Note 9to this chapter

RVC(40) or CTH

3919 Self-adhesive plates, sheets, film,foil, tape, strip and other flat shapes,of plastics, whether or not in rolls

RVC(40) or CTH

587



3920 Other plates, sheets, film, foil andstrip, of plastics, non-cellular and notreinforced, laminated, supported orsimilarly combinedwith othermater-ials

RVC(40) or CTH

3921 Other plates, sheets, film, foil andstrip, of plastics

RVC(40) or CTH

3922 Baths, shower-baths, wash-basins,bidets, lavatory pans, seats andcovers, flushing cisterns and similarsanitary ware, of plastics

RVC(40) or CTH

3923 Articles for the conveyance or pack-ing of goods, of plastics; stoppers,lids, caps and other closures, of plas-tics

RVC(40) or CTH

3924 Tableware, kitchenware, otherhousehold articles and hygienic ortoilet articles, of plastics

RVC(40) or CTH

3925 Builders’ ware of plastics, not else-where specified or included

RVC(40) or CTH

3926 Other articles of plastics and articlesof other materials of headings 3901to 3914

RVC(40) or CTH


4001 Natural rubber, balata, gutta-percha,guayule, chicle and similar naturalgums, in primary forms or in plates,sheets or strip

WO

4002 Synthetic rubber and factice derivedfrom oils, in primary forms or inplates, sheets or strip; mixtures ofany product of heading 4001 withany product of this heading, in pri-mary forms or in plates, sheets orstrip

RVC(40) or CTH

4003 Reclaimed rubber in primary formsor in plates, sheets or strip

RVC(40) or CTH

4004 Waste, parings and scrap of rubber(other than hard rubber) and powdersand granules obtained therefrom


588



4005 Compounded rubber, unvulcanised,in primary forms or in plates, sheetsor strip

RVC(40) or CTH

4006 Other forms (for example, rods,tubes and profile shapes) and articles(for example, discs and rings), ofunvulcanised rubber

RVC(40) or CTH

4007 Vulcanised rubber thread and cord RVC(40) or CTH4008 Plates, sheets, strip, rods and profile

shapes, of vulcanised rubber otherthan hard rubber

RVC(40) or CTH

4009 Tubes, pipes and hoses, of vulcan-ised rubber other than hard rubber,with or without their fittings (for ex-ample, joints, elbows, flanges)

RVC(40) or CTH

4010 Conveyor or transmission belts orbelting, of vulcanised rubber

RVC(40) or CTH

4011 New pneumatic tyres, of rubber RVC(40) or CTH4012 Retreaded or used pneumatic tyres of

rubber; solid or cushion tyres, tyretreads and tyre flaps, of rubber

RVC(40) or CTH

4013 Inner tubes, of rubber RVC(40) or CTH4014 Hygienic or pharmaceutical articles

(including teats), of vulcanised rub-ber other than hard rubber, with orwithout fittings of hard rubber

RVC(40) or CTH

4015 Articles of apparel and clothing ac-cessories (including gloves, mittensand mitts), for all purposes, of vul-canised rubber other than hard rub-ber

RVC(40) or CTH

4016 Other articles of vulcanised rubberother than hard rubber

RVC(40) or CTH

4017 Hard rubber (for example, ebonite)in all forms, including waste andscrap; articles of hard rubber

RVC(40) or CTH

Chapter 41 Raw hides and skins (other thanfurskins) and leather

589



4101 Raw hides and skins of bovine (in-cluding buffalo) or equine animals(fresh, or salted, dried, limed, pick-led or otherwise preserved, but nottanned, parchment-dressed or furtherprepared), whether or not dehaired orsplit

RVC(40) or CTH

4102 Raw skins of sheep or lambs (fresh,or salted, dried, limed, pickled orotherwise preserved, but not tanned,parchment-dressed or further pre-pared), whether or not with wool onor split, other than those excluded byNote 1(c) to this chapter

RVC(40) or CTH

4103 Other raw hides and skins (fresh,or salted, dried, limed, pickled orotherwise preserved, but not tanned,parchment-dressed or further pre-pared), whether or not dehaired orsplit, other than those excluded byNote 1(b) or 1(c) to this chapter

RVC(40) or CTH

4104 Tanned or crust hides and skins ofbovine (including buffalo) or equineanimals, without hair on, whether ornot split, but not further prepared:

4104 4104.11 -in the wet state (includingwet-blue): full grains, unsplit; grainsplits

RVC(40) or CTH

4104 4104.19 -in the wet state (includingwet-blue): other

RVC(40) or CTH

4104 4104.41 -in the dry state (crust): full grains,unsplit; grain splits

RVC(40) or CTSH

4104 4104.49 -in the dry state (crust): other RVC(40) orCTSH, exceptfrom 4104.41

4105 Tanned or crust skins of sheep orlambs, without wool on, whether ornot split, but not further prepared:

4105 4105.10 -in the wet state (including wet-blue) RVC(40) or CTH4105 4105.30 -in the dry state (crust) RVC(40) or CTSH4106 Tanned or crust hides and skins of

other animals, without wool or hairon, whether or not split, but not fur-ther prepared:

590



4106 4106.21 -of goats or kids: in the wet state(including wet-blue)

RVC(40) or CTH

4106 4106.22 -of goats or kids: in the dry state(crust)

RVC(40) or CTSH

4106 4106.31 -of swine: in the wet state (includingwet-blue)

RVC(40) or CTH

4106 4106.32 -of swine: in the dry state (crust) RVC(40) or CTSH4106 4106.40 -of reptiles RVC(40) or CTH,

or no change intariff classifica-tion required, pro-vided that there isa change from thewet state to the drystate

4106 4106.91 -other: in the wet state (includingwet-blue)

RVC(40) or CTH

4106 4106.92 -other: in the dry state (crust) RVC(40) or CTSH4107 Leather further prepared after tan-

ning or crusting, including parch-ment-dressed leather, of bovine (in-cluding buffalo) or equine animals,without hair on, whether or not split,other than leather of heading 4114

RVC(40) or CTH

4112 Leather further prepared after tan-ning or crusting, including parch-ment-dressed leather, of sheep orlamb, without wool on, whether ornot split, other than leather of head-ing 4114

RVC(40) or CTH

4113 Leather further prepared after tan-ning or crusting, including parch-ment-dressed leather, of other ani-mals, without wool or hair on,whether or not split, other thanleather of heading 4114

RVC(40) or CTH

4114 Chamois (including combinationchamois) leather; patent leather andpatent laminated leather; metallisedleather

RVC(40) or CTH

591



4115 Composition leather with a basisof leather or leather fibre, in slabs,sheets or strip, whether or not inrolls; parings and other waste ofleather or of composition leather,not suitable for the manufacture ofleather articles; leather dust, powderand flour

RVC(40) or CTH

Chapter 42 Articles of leather; saddlery andharness; travel goods, handbagsand similar containers; articles ofanimal gut (other than silk-wormgut)

4201 Saddlery and harness for any animal(including traces, leads, knee pads,muzzles, saddle cloths, saddle bags,dog coats and the like), of any mater-ial

RVC(40) or CTH

4202 Trunks, suit-cases, vanity-cases, ex-ecutive-cases, brief-cases, schoolsatchels, spectacle cases, binocu-lar cases, camera cases, musicalinstrument cases, gun cases, hol-sters and similar containers; trav-elling-bags, insulated food or bev-erages bags, toilet bags, rucksacks,handbags, shopping bags, wallets,purses, map-cases, cigarette-cases,tobacco-pouches, tool bags, sportsbags, bottle-cases, jewellery boxes,powder-boxes, cutlery cases andsimilar containers, of leather or ofcomposition leather, of sheeting ofplastics, of textile materials, of vul-canised fibre or of paperboard, orwholly or mainly covered with suchmaterials or with paper

RVC(40) or CC

4203 Articles of apparel and clothing ac-cessories, of leather or of composi-tion leather

RVC(40) providedthat the goods arecut or knit to shapeand assembled inone or more of theparties or CTH

4205 Other articles of leather or of compo-sition leather

RVC(40) or CTH

592



4206 Articles of gut (other than silk-wormgut), of goldbeater’s skin, of blad-ders or of tendons

RVC(40) or CTH

Chapter 43 Furskins and artificial fur; manu-factures thereof

4301 Raw furskins (including heads, tails,paws and other pieces or cuttings,suitable for furriers’ use), other thanraw hides and skins of heading 4101,4102 or 4103

RVC(40) or CTH

4302 Tanned or dressed furskins (includ-ing heads, tails, paws and otherpieces or cuttings), unassembled, orassembled (without the addition ofother materials) other than those ofheading 4303

RVC(40) or CTH

4303 Articles of apparel, clothing acces-sories and other articles of furskin:

4303 4303.10 -articles of apparel and clothing ac-cessories

RVC(40) providedthat the goods arecut or knit to shapeand assembled in1 or more of theparties or CTH

4303 4303.90 -other RVC(40) or CTH4304 Artificial fur and articles thereof RVC(40) or CTHChapter 44 Wood and articles of wood; wood

charcoal4401 Fuel wood, in logs, in billets, in

twigs, in faggots or in similar forms;wood in chips or particles; sawdustand wood waste and scrap, whetheror not agglomerated in logs, bri-quettes, pellets or similar forms

RVC(40) or CTH

4402 Wood charcoal (including shell ornut charcoal), whether or not ag-glomerated

RVC(40) or CTH

4403 Wood in the rough, whether or notstripped of bark or sapwood, orroughly squared

RVC(40) or CTH

593



4404 Hoopwood; split poles; piles, pick-ets and stakes of wood, pointed butnot sawn lengthwise; wooden sticks,roughly trimmed but not turned, bentor otherwise worked, suitable for themanufacture of walking-sticks, um-brellas, tool handles or the like; chip-wood and the like

RVC(40) or CTH

4405 Wood wool; wood flour RVC(40) or CTH4406 Railway or tramway sleepers (cross-

ties) of woodRVC(40) or CTH

4407 Wood sawn or chipped lengthwise,sliced or peeled, whether or notplaned, sanded or finger-jointed, ofa thickness exceeding 6 mm

RVC(40) or CTH

4408 Sheets for veneering (includingthose obtained by slicing laminatedwood), for plywood or for similarlaminated wood and other wood,sawn lengthwise, sliced or peeled,whether or not planed, sanded,spliced or end-jointed, of a thicknessnot exceeding 6 mm

RVC(40) or CTH

4409 Wood (including strips and friezesfor parquet flooring, not assem-bled) continuously shaped (tongued,grooved, rebated, chamfered,v-jointed, beaded, moulded, roundedor the like) along any of its edges,ends or faces, whether or not planed,sanded or end-jointed

RVC(40) or CTH

4410 Particle board, oriented strand board(OSB) and similar board (for ex-ample, waferboard) of wood or otherligneous materials, whether or notagglomerated with resins or other or-ganic binding substances

RVC(40) or CTH

4411 Fibreboard of wood or other ligneousmaterials, whether or not bondedwith resins or other organic sub-stances

RVC(40) or CTH

4412 Plywood, veneered panels and simi-lar laminated wood

RVC(40) or CTH

4413 Densified wood, in blocks, plates,strips or profile shapes

RVC(40) or CTH

594



4414 Wooden frames for paintings, photo-graphs, mirrors or similar objects

RVC(40) or CTH

4415 Packing cases, boxes, crates, drumsand similar packings, of wood; ca-ble-drums of wood; pallets, box pal-lets and other load boards, of wood;pallet collars of wood

RVC(40) or CTH

4416 Casks, barrels, vats, tubs and othercoopers’ products and parts thereof,of wood, including staves

RVC(40) or CTH

4417 Tools, tool bodies, tool handles,broom or brush bodies and handles,of wood; boot or shoe lasts and trees,of wood

RVC(40) or CTH

4418 Builders’ joinery and carpentry ofwood, including cellular wood pan-els, assembled flooring panels, shin-gles and shakes

RVC(40) or CTH

4419 Tableware and kitchenware, of wood RVC(40) or CTH4420 Wood marquetry and inlaid wood;

caskets and cases for jewellery orcutlery, and similar articles, of wood;statuettes and other ornaments, ofwood; wooden articles of furniturenot falling in Chapter 94

RVC(40) or CTH

4421 Other articles of wood RVC(40) or CTHChapter 45 Cork and articles of cork

4501 Natural cork, raw or simply pre-pared; waste cork; crushed, granu-lated or ground cork

RVC(40) or CTH

4502 Natural cork, debacked or roughlysquared, or in rectangular (includ-ing square) blocks, plates, sheets orstrip (including sharp-edged blanksfor corks or stoppers)

RVC(40) or CTH

4503 Articles of natural cork RVC(40) or CTH4504 Agglomerated cork (with or without

a binding substance) and articles ofagglomerated cork

RVC(40) or CTH

Chapter 46 Manufactures of straw, of espartoor of other plaiting materials; bas-ketware and wickerwork

595



4601 Plaits and similar products of plait-ing materials, whether or not assem-bled into strips; plaiting materials,plaits and similar products of plait-ing materials, bound together in par-allel strands or woven, in sheet form,whether or not being finished articles(for example, mats, matting, screens)

RVC(40) or CTH

4602 Basketwork, wickerwork and otherarticles, made directly to shape fromplaiting materials or made up fromgoods of heading 4601; articles ofloofah

RVC(40) or CTH

Chapter 47 Pulp of wood or of other fibrouscellulosic material; recovered(waste and scrap) paper or paper-board

4701 Mechanical wood pulp RVC(40) or CTH4702 Chemical wood pulp, dissolving

gradesRVC(40) or CTH

4703 Chemical wood pulp, soda or sul-phate, other than dissolving grades:

4703 4703.11 -unbleached: coniferous RVC(40) or CTH4703 4703.19 -unbleached: non-coniferous RVC(40) or CTH4703 4703.21 -semi-bleached or bleached: conifer-

ousRVC(40) or CTSH

4703 4703.29 -semi-bleached or bleached: non-coniferous

RVC(40) or CTSH

4704 Chemical wood pulp, sulphite, otherthan dissolving grades:

4704 4704.11 -unbleached: coniferous RVC(40) or CTH4704 4704.19 -unbleached: non-coniferous RVC(40) or CTH4704 4704.21 -semi-bleached or bleached: conifer-

ousRVC(40) or CTSH

4704 4704.29 -semi-bleached or bleached: non-coniferous

RVC(40) or CTSH

4705 Wood pulp obtained by a combin-ation of mechanical and chemicalpulping processes

RVC(40) or CTH

4706 Pulps of fibres derived from re-covered (waste and scrap) paper orpaperboard or of other fibrous cellu-losic material

RVC(40) or CTH

596



4707 Recovered (waste and scrap) paperor paperboard

RVC(40) or CTH

Chapter 48 Paper and paperboard; articles ofpaper pulp, of paper or of paper-board

4801 Newsprint, in rolls or sheets RVC(40) or CTH4802 Uncoated paper and paperboard, of

a kind used for writing, printing orother graphic purposes, and non per-forated punch-cards and punch tapepaper, in rolls or rectangular (includ-ing square) sheets, of any size, otherthan paper of heading 4801 or 4803;hand-made paper and paperboard

RVC(40) or CTH

4803 Toilet or facial tissue stock, towelor napkin stock and similar paper ofa kind used for household or sani-tary purposes, cellulose wadding andwebs of cellulose fibres, whetheror not creped, crinkled, embossed,perforated, surface-coloured, sur-face-decorated or printed, in rolls orsheets

RVC(40) or CTH

4804 Uncoated kraft paper and paper-board, in rolls or sheets, other thanthat of heading 4802 or 4803

RVC(40) or CTH

4805 Other uncoated paper and paper-board, in rolls or sheets, not furtherworked or processed than as speci-fied in Note 3 to this chapter

RVC(40) or CTH

4806 Vegetable parchment, greaseproofpapers, tracing papers and glas-sine and other glazed transparent ortranslucent papers, in rolls or sheets

RVC(40) or CTH

4807 Composite paper and paperboard(made by sticking flat layers of paperor paperboard together with an ad-hesive), not surface-coated or im-pregnated, whether or not internallyreinforced, in rolls or sheets

RVC(40) or CTH

597



4808 Paper and paperboard, corrugated(with or without glued flat surfacesheets), creped, crinkled, embossedor perforated, in rolls or sheets, otherthan paper of the kind described inheading 4803:

4808 4808.10 -corrugated paper and paperboard,whether or not perforated

RVC(40) or CTH

4808 4808.20 -sack kraft paper, creped or crinkled,whether or not embossed or perfo-rated

RVC(40) or CTH,except from 4804

4808 4808.30 -other kraft paper, creped or crinkled,whether or not embossed or perfo-rated


4808 4808.90 -other RVC(40) or CTH4809 Carbon paper, self-copy paper and

other copying or transfer papers(including coated or impregnatedpaper for duplicator stencils or offsetplates), whether or not printed, inrolls or sheets

RVC(40) or CTH

4810 Paper and paperboard, coated on 1 orboth sides with kaolin (china clay)or other inorganic substances, withor without a binder, and with noother coating, whether or not sur-face-coloured, surface-decorated orprinted, in rolls or rectangular (in-cluding square) sheets, of any size

RVC(40) or CTH

4811 Paper, paperboard, cellulosewadding and webs of cellulose fi-bres, coated, impregnated, covered,surface-coloured, surface-decoratedor printed, in rolls or rectangular(including square) sheets, other thangoods of the kind described in head-ing 4803, 4809 or 4810

RVC(40) or CTH

4812 Filter blocks, slabs and plates, ofpaper pulp

RVC(40) or CTH

4813 Cigarette paper, whether or not cutto size or in the form of booklets ortubes

RVC(40) or CTH

4814 Wallpaper and similar wall cover-ings; window transparencies ofpaper

RVC(40) or CTH

598



4816 Carbon paper, self-copy paper andother copying or transfer papers(other than those of heading 4809),duplicator stencils and offset plates,of paper, whether or not put up inboxes


4817 Envelopes, letter cards, plain post-cards and correspondence cards,of paper or paperboard; boxes,pouches, wallets and writing com-pendiums, of paper or paperboard,containing an assortment of paperstationery

RVC(40) or CTH

4818 Toilet paper and similar paper, cellu-lose wadding or webs of cellulose fi-bres, of a kind used for household orsanitary purposes, in rolls of a widthnot exceeding 36 cm, or cut to size orshape; handkerchiefs, cleansing tis-sues, towels, tablecloths, serviettes,napkins for babies, tampons, bedsheets and similar household, sani-tary or hospital articles, articles ofapparel and clothing accessories, ofpaper pulp, paper, cellulose waddingor webs of cellulose fibres

RVC(40) or CTH

4819 Cartons, boxes, cases, bags and otherpacking containers, of paper, paper-board, cellulose wadding or websof cellulose fibres; box files, lettertrays, and similar articles, of paper orpaperboard of a kind used in offices,shops or the like

RVC(40) or CTH

4820 Registers, account books, notebooks, order books, receipt books,letter pads, memorandum pads,diaries and similar articles, exer-cise books, blotting-pads, binders(loose-leaf or other), folders, filecovers, manifold business forms,interleaved carbon sets and otherarticles of stationery, of paper orpaperboard; albums for samples orfor collections and book covers, ofpaper or paperboard

RVC(40) or CTH

599



4821 Paper or paperboard labels of allkinds, whether or not printed

RVC(40) or CTH

4822 Bobbins, spools, cops and similarsupports of paper pulp, paper orpaperboard (whether or not perfo-rated or hardened)

RVC(40) or CTH

4823 Other paper, paperboard, cellulosewadding and webs of cellulose fi-bres, cut to size or shape; other art-icles of paper pulp, paper, paper-board, cellulose wadding or webs ofcellulose fibres:

4823 4823.20 -filter paper and paperboard RVC(40) or CTH,except from4805.40

4823 4823.40 -rolls, sheets and dials, printed forself-recording apparatus

RVC(40) or CTH

4823 4823.61 -trays, dishes, plates, cups and thelike, of paper or paperboard: of bam-boo

RVC(40) or CTH

4823 4823.69 -trays, dishes, plates, cups and thelike, of paper or paperboard: other

RVC(40) or CTH

4823 4823.70 -moulded or pressed articles of paperpulp

RVC(40) or CTH

4823 4823.90 -other RVC(40) or CTSHChapter 49 Printed books, newspapers, pic-

tures and other products of theprinting industry; manuscripts,typescripts and plans

4901 Printed books, brochures, leafletsand similar printed matter, whetheror not in single sheets

RVC(40) or CTH

4902 Newspapers, journals and periodi-cals, whether or not illustrated orcontaining advertising material

RVC(40) or CTH

4903 Children’s picture, drawing orcolouring books

RVC(40) or CTH

4904 Music, printed or in manuscript,whether or not bound or illustrated

RVC(40) or CTH

4905 Maps and hydrographic or similarcharts of all kinds, including atlases,wall maps, topographical plans andglobes, printed

RVC(40) or CTH

600



4906 Plans and drawings for architectural,engineering, industrial, commercial,topographical or similar purposes,being originals drawn by hand;hand-written texts; photographic re-productions on sensitised paper andcarbon copies of the foregoing

RVC(40) or CTH

4907 Unused postage, revenue or similarstamps of current or new issue inthe country in which they have, orwill have, a recognised face value;stamp-impressed paper; banknotes;cheque forms; stock, share or bondcertificates and similar documents oftitle

RVC(40) or CTH

4908 Transfers (decalcomanias) RVC(40) or CTH4909 Printed or illustrated postcards;

printed cards bearing personal greet-ings, messages or announcements,whether or not illustrated, with orwithout envelopes or trimmings

RVC(40) or CTH

4910 Calendars of any kind, printed, in-cluding calendar blocks

RVC(40) or CTH

4911 Other printed matter, includingprinted pictures and photographs

RVC(40) or CTH

Chapter 50 Silk

Chapter note: For the purposes of this chapter, if a claimfor origin is based on dyeing, printing and at least 2 subse-quent finishing processes, washing or drying must not beconsidered to be finishing processes. An indicative list offinishing processes is provided in clause 8 of the headnoteto this schedule.

5001 Silk-worm cocoons suitable for reel-ing

CC

5002 Raw silk (not thrown) CC5003 Silk waste (including cocoons un-

suitable for reeling, yarn waste andgarnetted stock)

CC

5004 Silk yarn (other than yarn spun fromsilk waste) not put up for retail sale


5005 Yarn spun from silk waste, not put upfor retail sale

RVC(40) or CTH

601



5006 Silk yarn and yarn spun from silkwaste, put up for retail sale; silk-worm gut

RVC(40) or CTH,except from 5004or 5005

5007 Woven fabrics of silk or of silk waste CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

Chapter 51 Wool, fine or coarse animal hair;horsehair yarn and woven fabric

5101 Wool, not carded or combed RVC(40) or CC5102 Fine or coarse animal hair, not

carded or combedRVC(40) or CC

5103 Waste of wool or of fine or coarseanimal hair, including yarn waste butexcluding garnetted stock:

5103 5103.10 -noils of wool or of fine animal hair RVC(40) or CC5103 5103.20 -other waste of wool or of fine animal

hairOrigin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

5103 5103.30 -waste of coarse animal hair Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

5104 Garnetted stock of wool or of fine orcoarse animal hair

RVC(40) or CTH

602



5105 Wool and fine or coarse animalhair, carded or combed (includingcombed wool in fragments)

RVC(40) or CC

5106 Yarn of carded wool, not put up forretail sale

CTH

5107 Yarn of combed wool, not put up forretail sale

CTH

5108 Yarn of fine animal hair (carded orcombed), not put up for retail sale

CTH

5109 Yarn of wool or of fine animal hair,put up for retail sale

CTH, except from5106 through5108

5110 Yarn of coarse animal hair or ofhorsehair (including gimped horse-hair yarn), whether or not put up forretail sale

CTH

5111 Woven fabrics of carded wool or ofcarded fine animal hair

CTH

5112 Woven fabrics of combed wool or ofcombed fine animal hair

CTH

5113 Woven fabrics of coarse animal hairor of horsehair

CTH

Chapter 52 Cotton


5201 Cotton, not carded or combed RVC(40) or CC5202 Cotton waste (including yarn waste

and garnetted stock):5202 5202.10 -yarn waste (including thread waste) Origin is con-


5202 5202.91 -other: garnetted stock RVC(40) or CTH

603



5202 5202.99 -other: other Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

5203 Cotton, carded or combed RVC(40) or CC5204 Cotton sewing thread, whether or not

put up for retail saleCTH, except from5205 or 5206

5205 Cotton yarn (other than sewingthread), containing 85% or more byweight of cotton, not put up for retailsale

CTH

5206 Cotton yarn (other than sewingthread), containing less than 85% byweight of cotton, not put up for retailsale

CTH

5207 Cotton yarn (other than sewingthread) put up for retail sale:

CTH, except from5205 or 5206

5208 Woven fabrics of cotton, containing85% or more by weight of cotton,weighing not more than 200 g/m²:

5208 5208.11 -unbleached: plain weave, weighingnot more than 100 g/m²

RVC(40) or CTH

5208 5208.12 -unbleached: plain weave, weighingmore than 100 g/m²

RVC(40) or CTH

5208 5208.13 -unbleached: 3-thread or 4-threadtwill, including cross twill

RVC(40) or CTH

5208 5208.19 -unbleached: other fabrics RVC(40) or CTH5208 5208.21 -bleached: plain weave, weighing

not more than 100 g/m²RVC(40) or CTH

5208 5208.22 -bleached: plain weave, weighingmore than 100 g/m²

RVC(40) or CTH

5208 5208.23 -bleached: 3-thread or 4-thread twill,including cross twill

RVC(40) or CTH

5208 5208.29 -bleached: other fabrics RVC(40) or CTH

604



5208 5208.31 -dyed: plain weave, weighing notmore than 100 g/m²

CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5208 5208.32 -dyed: plain weave, weighing morethan 100 g/m²


5208 5208.33 -dyed: 3-thread or 4-thread twill, in-cluding cross twill


605



5208 5208.39 -dyed: other fabrics CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5208 5208.41 -of yarns of different colours: plainweave, weighing not more than100 g/m²

RVC(40) or CTH

5208 5208.42 -of yarns of different colours: plainweave, weighingmore than 100 g/m²

RVC(40) or CTH

5208 5208.43 -of yarns of different colours:3-thread or 4-thread twill, includingcross twill

RVC(40) or CTH

5208 5208.49 -of yarns of different colours: otherfabrics

RVC(40) or CTH

5208 5208.51 -printed: plain weave, weighing notmore than 100 g/m²


606



5208 5208.52 -printed: plain weave, weighingmore than 100 g/m²


5208 5208.59 -printed: other fabrics CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5209 Woven fabrics of cotton, containing85% or more by weight of cotton,weighing more than 200 g/m²:

5209 5209.11 -unbleached: plain weave RVC(40) or CTH5209 5209.12 -unbleached: 3-thread or 4-thread

twill, including cross twillRVC(40) or CTH

5209 5209.19 -unbleached: other fabrics RVC(40) or CTH5209 5209.21 -bleached: plain weave RVC(40) or CTH5209 5209.22 -bleached: 3-thread or 4-thread twill,

including cross twillRVC(40) or CTH

5209 5209.29 -bleached: other fabrics RVC(40) or CTH

607



5209 5209.31 -dyed: plain weave CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable




5209 5209.41 -of yarns of different colours: plainweave

RVC(40) or CTH

608



5209 5209.42 -of yarns of different colours: denim RVC(40) or CTH5209 5209.43 -of yarns of different colours: other

fabrics of 3-thread or 4-thread twill,including cross twill

RVC(40) or CTH


RVC(40) or CTH

5209 5209.51 -printed: plain weave CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5209 5209.52 -printed: 3-thread or 4-thread twill,including cross twill


609




5210 Woven fabrics of cotton, containingless than 85% by weight of cotton,mixed mainly or solely with man-made fibres, weighing not more than200 g/m2:

5210 5210.11 -unbleached: plain weave RVC(40) or CTH5210 5210.19 -unbleached: other fabrics RVC(40) or CTH5210 5210.21 -bleached: plain weave RVC(40) or CTH5210 5210.29 -bleached: other fabrics RVC(40) or CTH5210 5210.31 -dyed: plain weave CTH or A change

from fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

610







RVC(40) or CTH


RVC(40) or CTH

611





5211 Woven fabrics of cotton, containingless than 85% by weight of cot-ton, mixed mainly or solely withman-made fibres, weighing morethan 200 g/m²:

5211 5211.11 -unbleached: plain weave RVC(40) or CTH5211 5211.12 -unbleached: 3-thread or 4-thread

twill, including cross twillRVC(40) or CTH

5211 5211.19 -unbleached: other fabrics RVC(40) or CTH5211 5211.20 -bleached RVC( 40) or CTH

612



5211 5211.31 -dyed: plain weave CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable





RVC(40) or CTH

613



5211 5211.42 -of yarns of different colours: denim RVC(40) or CTH5211 5211.43 -of yarns of different colours: other

fabrics of 3-thread or 4-thread twill,including cross twill

RVC(40) or CTH


RVC(40) or CTH


5211 5211.52 -printed: 3-thread or 4-thread twill,including cross twill


614




5212 Other woven fabrics of cotton:5212 5212.11 -weighing not more than 200 g/m²:

unbleachedRVC(40) or CTH

5212 5212.12 -weighing not more than 200 g/m²:bleached

RVC(40) or CTH

5212 5212.13 -weighing not more than 200 g/m²:dyed


5212 5212.14 -weighing not more than 200 g/m²:of yarns of different colours

RVC(40) or CTH

615



5212 5212.15 -weighing not more than 200 g/m²:printed


5212 5212.21 -weighing more than 200 g/m²: un-bleached

RVC(40) or CTH

5212 5212.22 -weighing more than 200 g/m²:bleached

RVC(40) or CTH

5212 5212.23 -weighing more than 200 g/m²: dyed CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5212 5212.24 -weighing more than 200 g/m²: ofyarns of different colours

RVC(40) or CTH

616



5212 5212.25 -weighing more than 200 g/m²:printed


Chapter 53 Other vegetable textile fibres;paper yarn and woven fabrics ofpaper yarnChapter note: For the purposes of this chapter, if a claimfor origin is based on dyeing, printing and at least 2 subse-quent finishing processes, washing or drying must not beconsidered to be finishing processes. An indicative list offinishing processes is provided in clause 8 of the headnoteto this schedule.

5301 Flax, raw or processed but not spun;flax tow and waste (including yarnwaste and garnetted stock):

5301 5301.10 -flax, raw or retted RVC(40) or CC5301 5301.21 -flax, broken, scutched, hackled or

otherwise processed, but not spun:broken or scutched

RVC(40) or CC

5301 5301.29 -flax, broken, scutched, hackled orotherwise processed, but not spun:other

RVC(40) or CC

5301 5301.30 -flax tow and waste Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

5302 True hemp (cannabis sativa l.), rawor processed but not spun; tow andwaste of true hemp (including yarnwaste and garnetted stock):

617



5302 5302.10 -true hemp, raw or retted RVC(40) or CC5302 5302.90 -other Origin is con-


5303 Jute and other textile bast fibres (ex-cluding flax, true hemp and ramie),raw or processed but not spun; towand waste of these fibres (includingyarn waste and garnetted stock):

5303 5303.10 -jute and other textile bast fibres, rawor retted

RVC(40) or CC

5303 5303.90 -other Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

5305 Coconut, abaca (manila hemp ormusa textilis nee), ramie and othervegetable textile fibres, not else-where specified or included, raw orprocessed but not spun; tow, noilsand waste of these fibres (includingyarn waste and garnetted stock)

RVC(40) or CC

5306 Flax yarn CTH5307 Yarn of jute or of other textile bast

fibres of heading 5303CTH

5308 Yarn of other vegetable textile fibres;paper yarn

CTH

5309 Woven fabrics of flax:5309 5309.11 -containing 85% or more by weight

of flax: unbleached or bleachedRVC(40) or CTH

618



5309 5309.19 -containing 85% or more by weightof flax: other


5309 5309.21 -containing less than 85% by weightof flax: unbleached or bleached

RVC(40) or CTH

5309 5309.29 -containing less than 85% by weightof flax: other


5310 Woven fabrics of jute or of othertextile bast fibres of heading 5303:

5310 5310.10 -unbleached RV C(40) or CTH

619



5310 5310.90 -other CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5311 Woven fabrics of other vegetabletextile fibres; woven fabrics of paperyarn


Chapter 54 Man-made filaments; strip and thelike of man-made textile materialsChapter note: For the purposes of this chapter, if a claimfor origin is based on dyeing, printing and at least 2 subse-quent finishing processes, washing or drying must not beconsidered to be finishing processes. An indicative list offinishing processes is provided in clause 8 of the headnoteto this schedule.

5401 Sewing thread of man-made fila-ments, whether or not put up forretail sale

CC

5402 Synthetic filament yarn (other thansewing thread), not put up for re-tail sale, including syntheticmonofil-ament of less than 67 decitex:

620



5402 5402.11 -high tenacity yarn of nylon or otherpolyamides: of aramids

CC

5402 5402.19 -high tenacity yarn of nylon or otherpolyamides: other

CC

5402 5402.20 -high tenacity yarn of polyesters CC5402 5402.31 -textured yarn: of nylon or other

polyamides, measuring per singleyarn not more than 50 decitex

CC

5402 5402.32 -textured yarn: of nylon or otherpolyamides, measuring per singleyarn more than 50 decitex

CC

5402 5402.33 -textured yarn: of polyesters CC5402 5402.34 -textured yarn: of polypropylene CC5402 5402.39 -textured yarn: other CC5402 5402.44 -other yarn, single, untwisted or with

a twist not exceeding 50 turns permetre: elastomeric

RVC(40) or CC

5402 5402.45 -other yarn, single, untwisted orwith a twist not exceeding 50 turnsper metre: other, of nylon or otherpolyamides

CC

5402 5402.46 -other yarn, single, untwisted or witha twist not exceeding 50 turns permetre: other, of polyesters, partiallyoriented

CC

5402 5402.47 -other yarn, single, untwisted or witha twist not exceeding 50 turns permetre: other, of polyesters

CC

5402 5402.48 -other yarn, single, untwisted or witha twist not exceeding 50 turns permetre: other, of polypropylene

CC

5402 5402.49 -other yarn, single, untwisted or witha twist not exceeding 50 turns permetre: other

CC

5402 5402.51 -other yarn, single, with a twist ex-ceeding 50 turns per metre: of nylonor other polyamides

CC

5402 5402.59 -other yarn, single, with a twist ex-ceeding 50 turns per metre: other

CC

5402 5402.61 -other yarn, multiple (folded) or ca-bled: of nylon or other polyamides

CC

621



5402 5402.62 -other yarn, multiple (folded) or ca-bled: of polyesters

CC

5402 5402.69 -other yarn, multiple (folded) or ca-bled: other

CC

5403 Artificial filament yarn (other thansewing thread), not put up for re-tail sale, including artificial monofil-ament of less than 67 decitex

CC

5404 Synthetic monofilament of 67 de-citex or more and of which no cross-sectional dimension exceeds 1 mm;strip and the like (for example, artifi-cial straw) of synthetic textile mater-ials of an apparent width not exceed-ing 5 mm:

5404 5404.11 -monofilament: elastomeric RVC(40) or CC5404 5404.12 -monofilament: other, of polypropy-

leneCC

5404 5404.19 -monofilament: other CC5404 5404.90 -other CC5405 Artificial monofilament of 67 decitex

or more and of which no cross-sec-tional dimension exceeds 1mm; stripand the like (for example, artificialstraw) of artificial textile materialsof an apparent width not exceeding5 mm

CC

5406 Man-made filament yarn (other thansewing thread), put up for retail sale

CC

5407 Woven fabrics of synthetic filamentyarn, including woven fabrics ob-tained from materials of heading5404:

622



5407 5407.10 -woven fabrics obtained from hightenacity yarn of nylon or otherpolyamides or of polyesters


5407 5407.20 -woven fabrics obtained from strip orthe like

CTH

5407 5407.30 -fabrics specified in Note 9 to Sec-tion XI

CTH

5407 5407.41 -other woven fabrics, containing85% or more by weight of filamentsof nylon or other polyamides: un-bleached or bleached

RVC(40) or CTH

5407 5407.42 -other woven fabrics, containing85% or more by weight of filamentsof nylon or other polyamides: dyed


5407 5407.43 -other woven fabrics, containing85% or more by weight of filamentsof nylon or other polyamides: ofyarns of different colours

RVC(40) or CTH

623



5407 5407.44 -other woven fabrics, containing85% or more by weight of fila-ments of nylon or other polyamides:printed


5407 5407.51 -other woven fabrics, containing85% or more by weight of texturedpolyester filaments: unbleached orbleached

RVC(40) or CTH

5407 5407.52 -other woven fabrics, containing85% or more by weight of texturedpolyester filaments: dyed


5407 5407.53 -other woven fabrics, containing85% or more by weight of texturedpolyester filaments: of yarns of dif-ferent colours

RVC(40) or CTH

624



5407 5407.54 -other woven fabrics, containing85% or more by weight of texturedpolyester filaments: printed


5407 5407.61 -other woven fabrics, containing85% or more by weight of polyesterfilaments: containing 85% or moreby weight of non-textured polyesterfilaments


5407 5407.69 -other woven fabrics, containing85% or more by weight of polyesterfilaments: other

CTH

5407 5407.71 -other woven fabrics, containing85% or more by weight of syntheticfilaments: unbleached or bleached

RVC(40) or CTH

625



5407 5407.72 -other woven fabrics, containing85% or more by weight of syntheticfilaments: dyed


5407 5407.73 -other woven fabrics, containing85% or more by weight of syn-thetic filaments: of yarns of differentcolours

RVC(40) or CTH

5407 5407.74 -other woven fabrics, containing85% or more by weight of syntheticfilaments: printed


5407 5407.81 -other woven fabrics, containing lessthan 85% by weight of synthetic fil-aments, mixed mainly or solely withcotton: unbleached or bleached

RVC(40) or CTH

626



5407 5407.82 -other woven fabrics, containing lessthan 85% by weight of synthetic fil-aments, mixed mainly or solely withcotton: dyed


5407 5407.83 -other woven fabrics, containing lessthan 85% by weight of synthetic fil-aments, mixed mainly or solely withcotton: of yarns of different colours

RVC(40) or CTH

5407 5407.84 -other woven fabrics, containing lessthan 85% by weight of synthetic fil-aments, mixed mainly or solely withcotton: printed


5407 5407.91 -other woven fabrics: unbleached orbleached

RVC(40) or CTH

627



5407 5407.92 -other woven fabrics: dyed CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5407 5407.93 -other woven fabrics: of yarns ofdifferent colours

RVC(40) or CTH

5407 5407.94 -other woven fabrics: printed CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5408 Woven fabrics of artificial filamentyarn, including woven fabrics ob-tained from materials of heading5405:

628



5408 5408.10 -woven fabrics obtained from hightenacity yarn of viscose rayon


5408 5408.21 -other woven fabrics, containing85% or more by weight of artificialfilament or strip or the like: un-bleached or bleached

RVC(40) or CTH

5408 5408.22 -other woven fabrics, containing85% or more by weight of artificialfilament or strip or the like: dyed


5408 5408.23 -other woven fabrics, containing85% or more by weight of artificialfilament or strip or the like: of yarnsof different colours

RVC(40) or CTH

629



5408 5408.24 -other woven fabrics, containing85% or more by weight of artificialfilament or strip or the like: printed


5408 5408.31 -other woven fabrics: unbleached orbleached

RVC(40) or CTH

5408 5408.32 -other woven fabrics: dyed CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5408 5408.33 -other woven fabrics: of yarns ofdifferent colours

RVC(40) or CTH

630



5408 5408.34 -other woven fabrics: printed CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable



5501 Synthetic filament tow RVC(40) or CC5502 Artificial filament tow RVC(40) or CC5503 Synthetic staple fibres, not carded,

combed or otherwise processed forspinning

RVC(40) or CC

5504 Artificial staple fibres, not carded,combed or otherwise processed forspinning

RVC(40) or CC

5505 Waste (including noils, yarn wasteand garnetted stock) of man-madefibres

RVC(40) or CTH

5506 Synthetic staple fibres, carded,combed or otherwise processed forspinning

RVC(40) or CC

5507 Artificial staple fibres, carded,combed or otherwise processed forspinning

RVC(40) or CC

5508 Sewing thread of man-made staplefibres, whether or not put up for retailsale

CTH

631



5509 Yarn (other than sewing thread) ofsynthetic staple fibres, not put up forretail sale

CTH

5510 Yarn (other than sewing thread) ofartificial staple fibres, not put up forretail sale

CTH

5511 Yarn (other than sewing thread) ofman-made staple fibres, put up forretail sale

CTH, except from5509 or 5510

5512 Woven fabrics of synthetic staple fi-bres, containing 85% or more byweight of synthetic staple fibres:

5512 5512.11 -containing 85% or more by weightof polyester staple fibres: un-bleached or bleached

RVC(40) or CTH

5512 5512.19 -containing 85% or more by weightof polyester staple fibres: other


5512 5512.21 -containing 85% or more by weightof acrylic or modacrylic staple fibres:unbleached or bleached

RVC(40) or CTH

632



5512 5512.29 -containing 85% or more by weightof acrylic or modacrylic staple fibres:other


5512 5512.91 -other: unbleached or bleached RVC(40) or CTH5512 5512.99 -other: other CTH or A change


5513 Woven fabrics of synthetic staple fi-bres, containing less than 85% byweight of such fibres, mixed mainlyor solely with cotton, of a weight notexceeding 170 g/m²:

5513 5513.11 -unbleached or bleached: ofpolyester staple fibres, plain weave

RVC(40) or CTH

5513 5513.12 -unbleached or bleached: 3-thread or4-thread twill, including cross twill,of polyester staple fibres

RVC(40) or CTH

5513 5513.13 -unbleached or bleached: other wo-ven fabrics of polyester staple fibres

RVC(40) or CTH

5513 5513.19 -unbleached or bleached: other wo-ven fabrics

RVC(40) or CTH

633



5513 5513.21 -dyed: of polyester staple fibres,plain weave


5513 5513.23 -dyed: other woven fabrics ofpolyester staple fibres


5513 5513.29 -dyed: other woven fabrics CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5513 5513.31 -of yarns of different colours: ofpolyester staple fibres, plain weave

RVC(40) or CTH

634



5513 5513.39 -of yarns of different colours: otherwoven fabrics

RVC(40) or CTH

5513 5513.41 -printed: of polyester staple fibres,plain weave


5513 5513.49 -printed: other woven fabrics CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5514 Woven fabrics of synthetic staple fi-bres, containing less than 85% byweight of such fibres, mixed mainlyor solely with cotton, of a weight ex-ceeding 170 g/m²:

5514 5514.11 -unbleached or bleached: ofpolyester staple fibres, plain weave

RVC(40) or CTH

5514 5514.12 -unbleached or bleached: 3-thread or4-thread twill, including cross twill,of polyester staple fibres

RVC(40) or CTH

5514 5514.19 -unbleached or bleached: other wo-ven fabrics

RVC(40) or CTH

635



5514 5514.21 -dyed: of polyester staple fibres,plain weave


5514 5514.22 -dyed: 3-thread or 4-thread twill, in-cluding cross twill, of polyester sta-ple fibres


5514 5514.23 -dyed: other woven fabrics ofpolyester staple fibres


636



5514 5514.29 -dyed: other woven fabrics CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5514 5514.30 -of yarns of different colours RVC(40) or CTH5514 5514.41 -printed: of polyester staple fibres,

plain weaveCTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5514 5514.42 -printed: 3-thread or 4-thread twill,including cross twill, of polyesterstaple fibres


637



5514 5514.43 -printed: other woven fabrics ofpolyester staple fibres


5514 5514.49 -printed: other woven fabrics CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5515 Other woven fabrics of synthetic sta-ple fibres:

5515 5515.11 -of polyester staple fibres: mixedmainly or solely with viscose rayonstaple fibres


638



5515 5515.12 -of polyester staple fibres: mixedmainly or solely with man-made fil-aments


5515 5515.13 -of polyester staple fibres: mixedmainly or solely with wool or fineanimal hair

CTH

5515 5515.19 -of polyester staple fibres: other CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5515 5515.21 -of acrylic or modacrylic staple fi-bres: mixed mainly or solely withman-made filaments

CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-

639


Tariff item Description of productsProduct specificrulesties to render it di-rectly usable

5515 5515.22 -of acrylic or modacrylic staple fi-bres: mixed mainly or solely withwool or fine animal hair

CTH

5515 5515.29 -of acrylic or modacrylic staple fi-bres: other


5515 5515.91 -other woven fabrics: mixed mainlyor solely with man-made filaments


640



5515 5515.99 -other woven fabrics: other CTH or A changefrom fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5516 Woven fabrics of artificial staple fi-bres:

5516 5516.11 -containing 85% or more by weightof artificial staple fibres: unbleachedor bleached

RVC(40) or CTH

5516 5516.12 -containing 85% or more by weightof artificial staple fibres: dyed


5516 5516.13 -containing 85% or more by weightof artificial staple fibres: of yarns ofdifferent colours

RVC(40) or CTH

641



5516 5516.14 -containing 85% or more by weightof artificial staple fibres: printed


5516 5516.21 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with man-made fil-aments: unbleached or bleached

RVC(40) or CTH

5516 5516.22 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with man-made fil-aments: dyed


5516 5516.23 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with man-made fil-aments: of yarns of different colours

RVC(40) or CTH

642



5516 5516.24 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with man-made fil-aments: printed


5516 5516.31 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with wool or fineanimal hair: unbleached or bleached

RVC(40) or CTH

5516 5516.32 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with wool or fineanimal hair: dyed


5516 5516.33 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with wool or fineanimal hair: of yarns of differentcolours

RVC(40) or CTH

643



5516 5516.34 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with wool or fineanimal hair: printed


5516 5516.41 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with cotton: un-bleached or bleached

RVC(40) or CTH

5516 5516.42 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with cotton: dyed


5516 5516.43 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with cotton: ofyarns of different colours

RVC(40) or CTH

644



5516 5516.44 -containing less than 85% by weightof artificial staple fibres, mixedmainly or solely with cotton: printed


5516 5516.91 -other: unbleached or bleached RVC(40) or CTH5516 5516.92 -other: dyed CTH or A change


5516 5516.93 -other: of yarns of different colours RVC(40) or CTH5516 5516.94 -other: printed CTH or A change

from fabric thatis constructed butnot further pre-pared or finished,provided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-

645


Tariff item Description of productsProduct specificrulesties to render it di-rectly usable

Chapter 56 Wadding, felt and nonwovens;special yarns; twine, cordage,ropes and cables and articlesthereof

5601 Wadding of textile materials and art-icles thereof; textile fibres, not ex-ceeding 5 mm in length (flock), tex-tile dust and mill neps

CC

5602 Felt, whether or not impregnated,coated, covered or laminated

CC

5603 Nonwovens, whether or not impreg-nated, coated, covered or laminated

CC

5604 Rubber thread and cord, textilecovered; textile yarn, and strip andthe like of heading 5404 or 5405,impregnated, coated, covered orsheathed with rubber or plastics

RVC(40) or CC

5605 Metallised yarn, whether or notgimped, being textile yarn, or stripor the like of heading 5404 or 5405,combined with metal in the form ofthread, strip or powder or coveredwith metal

CC

5606 Gimped yarn, and strip and the likeof heading 5404 or 5405, gimped(other than those of heading 5605and gimped horsehair yarn); chenilleyarn (including flock chenille yarn);loop wale-yarn

CC

5607 Twine, cordage, ropes and cables,whether or not plaited or braided andwhether or not impregnated, coated,covered or sheathed with rubber orplastics:

5607 5607.21 -of sisal or other textile fibres of thegenus agave: binder or baler twine

CC

5607 5607.29 -of sisal or other textile fibres of thegenus agave: other

CC

5607 5607.41 -of polyethylene or polypropylene:binder or baler twine

CC

5607 5607.49 -of polyethylene or polypropylene:other

RVC(40) or CC

646



5607 5607.50 -of other synthetic fibres RVC(40) or CC5607 5607.90 -other RVC(40) or CC5608 Knotted netting of twine, cordage or

rope; made up fishing nets and othermade up nets, of textile materials

RVC(40) or CTH

5609 Articles of yarn, strip or the likeof heading 5404 or 5405, twine,cordage, rope or cables, not else-where specified or included

RVC(40) or CTH

Chapter 57 Carpets and other textile floorcoverings

5701 Carpets and other textile floor cover-ings, knotted, whether or not madeup

CC

5702 Carpets and other textile floor cover-ings, woven, not tufted or flocked,whether or not made up, including“kelem”, “schumacks”, “karamanie”and similar hand-woven rugs

CC

5703 Carpets and other textile floor cover-ings, tufted, whether or not made up

CC

5704 Carpets and other textile floor cover-ings, of felt, not tufted or flocked,whether or not made up

CC, except from5602

5705 Other carpets and other textile floorcoverings, whether or not made up

CC

Chapter 58 Special woven fabrics; tufted tex-tile fabrics; lace; tapestries; trim-mings; embroideryChapter note: For the purposes of this chapter, if a claimfor origin is based on dyeing, printing and at least 2 subse-quent finishing processes, washing or drying must not beconsidered to be finishing processes. An indicative list offinishing processes is provided in clause 8 of the headnoteto this schedule.

5801 Woven pile fabrics and chenille fab-rics, other than fabrics of heading5802 or 5806:

5801 5801.10 -of wool or fine animal hair CC

647



5801 5801.21 -of cotton: uncut weft pile fabrics CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5801 5801.22 -of cotton: cut corduroy CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5801 5801.23 -of cotton: other weft pile fabrics CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

648



5801 5801.24 -of cotton: warp pile fabrics, epingle(uncut)

CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5801 5801.25 -of cotton: warp pile fabrics, cut CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5801 5801.26 -of cotton: chenille fabrics CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

649



5801 5801.31 -of man-made fibres: uncut weft pilefabrics


5801 5801.32 -of man-made fibres: cut corduroy CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5801 5801.33 -of man-made fibres: other weft pilefabrics


650



5801 5801.34 -of man-made fibres: warp pile fab-rics, epingle (uncut)


5801 5801.35 -of man-made fibres: warp pile fab-rics, cut


5801 5801.36 -of man-made fibres: chenille fabrics CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

651



5801 5801.90 -of other textile materials CC or A changefrom fabric thatis constructed butnot further pre-pared or finishedprovided that itis dyed or printedand undergoesat least 2 subse-quent finishingprocesses in theterritory of 1 ormore of the par-ties to render it di-rectly usable

5802 Terry towelling and similar woventerry fabrics, other than narrow fab-rics of heading 5806; tufted textilefabrics, other than products of head-ing 5703:

5802 5802.11 -terry towelling and similar woventerry fabrics, of cotton: unbleached

CC

5802 5802.19 -terry towelling and similar woventerry fabrics, of cotton: other


652



5802 5802.20 -terry towelling and similar woventerry fabrics, of other textile mater-ials


5802 5802.30 -tufted textile fabrics CC5803 Gauze, other than narrow fabrics of

heading 5806CC

5804 Tulles and other net fabrics, not in-cluding woven, knitted or crochetedfabrics; lace in the piece, in strips orin motifs, other than fabrics of head-ings 6002 to 6006

CC

5805 Hand-woven tapestries of the typesgobelins, flanders, aubusson, beau-vais and the like, and needle-workedtapestries (for example, petit point,cross stitch), whether or not made up

CC

5806 Narrow woven fabrics, other thangoods of heading 5807; narrow fab-rics consisting of warp without weftassembled by means of an adhesive(bolducs)

CC

5807 Labels, badges and similar articlesof textile materials, in the piece, instrips or cut to shape or size, notembroidered

CC

5808 Braids in the piece; ornamental trim-mings in the piece, without embroi-dery, other than knitted or crocheted;tassels, pompons and similar articles

CC

653



5809 Woven fabrics of metal thread andwoven fabrics of metallised yarn ofheading 5605, of a kind used in ap-parel, as furnishing fabrics or forsimilar purposes, not elsewhere spe-cified or included

CC

5810 Embroidery in the piece, in strips orin motifs

CTH

5811 Quilted textile products in the piece,composed of 1 or more layers oftextile materials assembled withpadding by stitching or otherwise,other than embroidery of heading5810

CTH

Chapter 59 Impregnated, coated, covered orlaminated textile fabrics; textilearticles of a kind suitable for in-dustrial use

5901 Textile fabrics coated with gum oramylaceous substances, of a kindused for the outer covers of booksor the like; tracing cloth; preparedpainting canvas; buckram and simi-lar stiffened textile fabrics of a kindused for hat foundations

CC

5902 Tyre cord fabric of high tenacityyarn of nylon or other polyamides,polyesters or viscose rayon

CC

5903 Textile fabrics impregnated, coated,covered or laminated with plastics,other than those of heading 5902:

5903 5903.10 -with poly(vinyl chloride) CC5903 5903.20 -with polyurethane CC5903 5903.90 -other RVC(40) or CC5904 Linoleum, whether or not cut to

shape; floor coverings consisting ofa coating or covering applied on atextile backing, whether or not cut toshape

CC

5905 Textile wall coverings CC5906 Rubberised textile fabrics, other than

those of heading 5902:5906 5906.10 -adhesive tape of a width not exceed-

ing 20 cmRVC(40) or CC

654



5906 5906.91 -other: knitted or crocheted CC5906 5906.99 -other: other CC5907 Textile fabrics otherwise impreg-

nated, coated or covered; paintedcanvas being theatrical scenery, stu-dio back-cloths or the like

CC

5908 Textile wicks, woven, plaited or knit-ted, for lamps, stoves, lighters, can-dles or the like; incandescent gasmantles and tubular knitted gas man-tle fabric therefor, whether or not im-pregnated

CC

5909 Textile hosepiping and similar tex-tile tubing, with or without lining, ar-mour or accessories of other mater-ials

CC

5910 Transmission or conveyor belts orbelting, of textile material, whetheror not impregnated, coated, coveredor laminated with plastics, or rein-forced with metal or other material

RVC(40) or CC

5911 Textile products and articles, fortechnical uses, specified in Note 7 tothis chapter:

5911 5911.10 -textile fabrics, felt and felt-linedwoven fabrics, coated, covered orlaminated with rubber, leather orother material, of a kind used forcard clothing, and similar fabricsof a kind used for other technicalpurposes, including narrow fabricsmade of velvet impregnated withrubber, for covering weaving spin-dles (weaving beams)

CC

5911 5911.20 -bolting cloth, whether or not madeup

CC

5911 5911.31 -textile fabrics and felts, endless orfitted with linking devices, of a kindused in paper-making or similar ma-chines (for example, for pulp or as-bestos-cement): weighing less than650 g/m²

CC

655



5911 5911.32 -textile fabrics and felts, endless orfitted with linking devices, of a kindused in paper-making or similar ma-chines (for example, for pulp or as-bestos-cement): weighing 650 g/m²or more

CC

5911 5911.40 -straining cloth of a kind used in oilpresses or the like, including that ofhuman hair

CC

5911 5911.90 -other RVC(40) or CCChapter 60 Knitted or crocheted fabrics

6001 Pile fabrics, including “long pile”fabrics and terry fabrics, knitted orcrocheted

CC

6002 Knitted or crocheted fabrics of awidth not exceeding 30 cm, con-taining by weight 5% or more ofelastomeric yarn or rubber thread,other than those of heading 6001

CC

6003 Knitted or crocheted fabrics of awidth not exceeding 30 cm, otherthan those of heading 6001 or 6002

CC

6004 Knitted or crocheted fabrics of awidth exceeding 30 cm, containingby weight 5% or more of elastomericyarn or rubber thread, other thanthose of heading 6001

CC

6005 Warp knit fabrics (including thosemade on galloon knitting machines),other than those of headings 6001 to6004

CC

6006 Other knitted or crocheted fabrics CCChapter 61 Articles of apparel and clothing ac-

cessories, knitted or crocheted6101 Men’s or boys’ overcoats, car-coats,

capes, cloaks, anoraks (includ-ing ski-jackets), wind-cheaters,wind-jackets and similar articles,knitted or crocheted, other than thoseof heading 6103

RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

656



6102 Women’s or girls’ overcoats,car-coats, capes, cloaks, anoraks (in-cluding ski-jackets), wind-cheaters,wind-jackets and similar articles,knitted or crocheted, other than thoseof heading 6104


6103 Men’s or boys’ suits, ensembles,jackets, blazers, trousers, bib andbrace overalls, breeches and shorts(other than swimwear), knitted orcrocheted:

6103 6103.10 -suits RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6103 6103.22 -ensembles: of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6103 6103.23 -ensembles: of synthetic fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6103 6103.29 -ensembles: of other textile mater-ials

RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of oneor more of the par-ties or CC

657



6103 6103.31 -jackets and blazers: of wool or fineanimal hair


6103 6103.32 -jackets and blazers: of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6103 6103.33 -jackets and blazers: of synthetic fi-bres


6103 6103.39 -jackets and blazers: of other textilematerials

RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of oneor more of the par-ties or CC

6103 6103.41 -trousers, bib and brace overalls,breeches and shorts: of wool or fineanimal hair


6103 6103.42 -trousers, bib and brace overalls,breeches and shorts: of cotton

RVC(40) or CC

6103 6103.43 -trousers, bib and brace overalls,breeches and shorts: of syntheticfibres

RVC(40) or CC

658



6103 6103.49 -trousers, bib and brace overalls,breeches and shorts: of other textilematerials


6104 Women’s or girls’ suits, ensembles,jackets, blazers, dresses, skirts, di-vided skirts, trousers, bib and braceoveralls, breeches and shorts (otherthan swimwear), knitted or cro-cheted:

6104 6104.13 -suits: of synthetic fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6104 6104.19 -suits: of other textile materials RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC



659












6104 6104.41 -dresses: of wool or fine animal hair RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6104 6104.42 -dresses: of cotton RVC(40) or CC

660



6104 6104.43 -dresses: of synthetic fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6104 6104.44 -dresses: of artificial fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6104 6104.49 -dresses: of other textile materials RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6104 6104.51 -skirts and divided skirts: of wool orfine animal hair


6104 6104.52 -skirts and divided skirts: of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6104 6104.53 -skirts and divided skirts: of syn-thetic fibres


661



6104 6104.59 -skirts and divided skirts: of othertextile materials





RVC(40) or CC


RVC(40) or CC



6105 Men’s or boys’ shirts, knitted or cro-cheted:

6105 6105.10 -of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6105 6105.20 -of man-made fibres RVC(40) or CC6105 6105.90 -of other textile materials RVC(40) provided

that the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6106 Women’s or girls’ blouses, shirts andshirt-blouses, knitted or crocheted:

662



6106 6106.10 -of cotton RVC(40) or CC6106 6106.20 -of man-made fibres RVC(40) or CC6106 6106.90 -of other textile materials RVC(40) provided


6107 Men’s or boys’ underpants, briefs,nightshirts, pyjamas, bathrobes,dressing gowns and similar articles,knitted or crocheted


6108 Women’s or girls’ slips, petticoats,briefs, panties, nightdresses, pyja-mas, négligés, bathrobes, dressinggowns and similar articles, knitted orcrocheted


6109 T-shirts, singlets and other vests,knitted or crocheted

RVC(40) or CC

6110 Jerseys, pullovers, cardigans, waist-coats and similar articles, knitted orcrocheted:

6110 6110.11 -of wool or fine animal hair: of wool RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6110 6110.12 -of wool or fine animal hair: of kash-mir (cashmere) goats


663



6110 6110.19 -of wool or fine animal hair: other RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6110 6110.20 -of cotton RVC(40) or CC6110 6110.30 -of man-made fibres RVC(40) or CC6110 6110.90 -of other textile materials RVC(40) or CC6111 Babies’ garments and clothing ac-

cessories, knitted or crochetedRVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6112 Track suits, ski suits and swimwear,knitted or crocheted


6113 Garments, made up of knitted or cro-cheted fabrics of heading 5903, 5906or 5907


6114 Other garments, knitted or cro-cheted:

6114 6114.20 -of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6114 6114.30 -of man-made fibres RVC(40) or CC

664



6114 6114.90 -of other textile materials RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6115 Panty hose, tights, stockings, socksand other hosiery, including gradu-ated compression hosiery (for ex-ample, stockings for varicose veins)and footwear without applied soles,knitted or crocheted


6116 Gloves, mittens and mitts, knitted orcrocheted


6117 Other made up clothing accessories,knitted or crocheted; knitted or cro-cheted parts of garments or of cloth-ing accessories


Chapter 62 Articles of apparel and clothing ac-cessories, not knitted or crocheted

6201 Men’s or boys’ overcoats, car-coats,capes, cloaks, anoraks (includ-ing ski-jackets), wind-cheaters,wind-jackets and similar articles,other than those of heading 6203


6202 Women’s or girls’ overcoats,car-coats, capes, cloaks, anoraks (in-cluding ski-jackets), wind-cheaters,wind-jackets and similar articles,other than those of heading 6204


665



6203 Men’s or boys’ suits, ensembles,jackets, blazers, trousers, bib andbrace overalls, breeches and shorts(other than swimwear)


6204 Women’s or girls’ suits, ensembles,jackets, blazers, dresses, skirts, di-vided skirts, trousers, bib and braceoveralls, breeches and shorts (otherthan swimwear):

6204 6204.11 -suits: of wool or fine animal hair RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.12 -suits: of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.13 -suits: of synthetic fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.19 -suits: of other textile materials RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

666



6204 6204.21 -ensembles: of wool or fine animalhair









667







6204 6204.41 -dresses: of wool or fine animal hair RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.42 -dresses: of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.43 -dresses: of synthetic fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.44 -dresses: of artificial fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

668



6204 6204.49 -dresses: of other textile materials RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.51 -skirts and divided skirts: of wool orfine animal hair


6204 6204.52 -skirts and divided skirts: of cotton RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6204 6204.53 -skirts and divided skirts: of syn-thetic fibres


6204 6204.59 -skirts and divided skirts: of othertextile materials





RVC(40) or CC

669







6205 Men’s or boys’ shirts:6205 6205.20 -of cotton RVC(40) or CC6205 6205.30 -of man-made fibres RVC(40) or CC6205 6205.90 -of other textile materials RVC(40) provided


6206 Women’s or girls’ blouses, shirts andshirt-blouses:

6206 6206.10 -of silk or silk waste RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6206 6206.20 -of wool or fine animal hair RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6206 6206.30 -of cotton RVC(40) or CC

670



6206 6206.40 -of man-made fibres RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6206 6206.90 -of other textile materials RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6207 Men’s or boys’ singlets and othervests, underpants, briefs, nightshirts,pyjamas, bathrobes, dressing gownsand similar articles


6208 Women’s or girls’ singlets andother vests, slips, petticoats, briefs,panties, nightdresses, pyjamas, nég-ligés, bathrobes, dressing gowns andsimilar articles


6209 Babies’ garments and clothing ac-cessories


6210 Garments, made up of fabrics ofheading 5602, 5603, 5903, 5906 or5907:

6210 6210.10 -of fabrics of heading 5602 or 5603 RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

671



6210 6210.20 -other garments, of the type de-scribed in subheadings 6201.11 to6201.19


6210 6210.30 -other garments, of the type de-scribed in subheadings 6202.11 to6202.19


6210 6210.40 -other men’s or boys’ garments RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6210 6210.50 -other women’s or girls’ garments RVC(40) or CC6211 Track suits, ski suits and swimwear;

other garments:6211 6211.11 -swimwear: men’s or boys’ RVC(40) provided


6211 6211.12 -swimwear: women’s or girls’ RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6211 6211.20 -ski suits RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

672



6211 6211.32 -other garments, men’s or boys’: ofcotton


6211 6211.33 -other garments, men’s or boys’: ofman-made fibres


6211 6211.39 -other garments, men’s or boys’: ofother textile materials


6211 6211.41 -other garments, women’s or girls’:of wool or fine animal hair


6211 6211.42 -other garments, women’s or girls’:of cotton

RVC(40) or CC

6211 6211.43 -other garments, women’s or girls’:of man-made fibres


6211 6211.49 -other garments, women’s or girls’:of other textile materials


673



6212 Brassiéres, girdles, corsets, braces,suspenders, garters and similar art-icles and parts thereof, whether ornot knitted or crocheted


6213 Handkerchiefs RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6214 Shawls, scarves, mufflers, mantillas,veils and the like


6215 Ties, bow ties and cravats RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6216 Gloves, mittens and mitts RVC(40) providedthat the goods arecut or knit to shapeand assembled inthe territory of 1 ormore of the partiesor CC

6217 Other made up clothing accessories;parts of garments or of clothing ac-cessories, other than those of head-ing 6212


Chapter 63 Other made up textile articles;sets; worn clothing and worn tex-tile articles; rags

674



6301 Blankets and travelling rugs CC provided thatwhere the startingmaterial is fabric,the fabric is raw orunbleached fabricand fully finishedin the territory of1 or more of theparties

6302 Bed linen, table linen, toilet linen andkitchen linen

CC provided thatwhere the startingmaterial is fabric,the fabric is raw orunbleached fabricand fully finishedin the territory of1 or more of theparties

6303 Curtains (including drapes) and in-terior blinds; curtain or bed valances


6304 Other furnishing articles, excludingthose of heading 9404


6305 Sacks and bags, of a kind used for thepacking of goods


675



6306 Tarpaulins, awnings and sunblinds;tents; sails for boats, sailboards orlandcraft; camping goods:

6306 6306.12 -tarpaulins, awnings and sunblinds:of synthetic fibres


6306 6306.19 -tarpaulins, awnings and sunblinds:of other textile materials


6306 6306.22 -tents: of synthetic fibres CC6306 6306.29 -tents: of other textile materials CC6306 6306.30 -sails CC6306 6306.40 -pneumatic mattresses CC6306 6306.91 -other: of cotton CC6306 6306.99 -other: of other textile materials CC6307 Other made up articles, including

dress patterns:6307 6307.10 -floor-cloths, dish-cloths, dusters

and similar cleaning clothsCC, except from5111 through5113, 5208through 5212,5309 through5311, 5407, 5408,5512 through5516, 5603, 5801,5802, 5806, 5903or 6001 through6006

676



6307 6307.20 -life-jackets and life-belts RVC(40) or CC,provided thatwhere the startingmaterial is fabric,the fabric is raw orunbleached fabricand fully finishedin the territory of aparty

6307 6307.90 -other RVC(40) or CC,provided thatwhere the startingmaterial is fabric,the fabric is raw orunbleached fabricand fully finishedin the territory of aparty

6308 Sets consisting of woven fabric andyarn, whether or not with acces-sories, for making up into rugs,tapestries, embroidered table clothsor serviettes, or similar textile art-icles, put up in packings for retailsale

CTH

6309 Worn clothing and other worn art-icles


6310 Used or new rags, scrap twine,cordage, rope and cables and wornout articles of twine, cordage, ropeor cables, of textile materials


Chapter 64 Footwear, gaiters and the like;parts of such articles

677



6401 Waterproof footwear with outer solesand uppers of rubber or of plas-tics, the uppers of which are neitherfixed to the sole nor assembled bystitching, riveting, nailing, screwing,plugging or similar processes

RVC(40) or CTH

6402 Other footwear with outer soles anduppers of rubber or plastics

RVC(40) or CTH

6403 Footwear with outer soles of rub-ber, plastics, leather or compositionleather and uppers of leather

RVC(40) or CTH

6404 Footwear with outer soles of rub-ber, plastics, leather or compositionleather and uppers of textile mater-ials

RVC(40) or CTH

6405 Other footwear RVC(40) or CTH6406 Parts of footwear (including uppers

whether or not attached to solesother than outer soles); removablein-soles, heel cushions and similararticles; gaiters, leggings and similararticles, and parts thereof

RVC(40) or CC


6501 Hat-forms, hat bodies and hoods offelt, neither blocked to shape norwith made brims; plateaux and man-chons (including slit manchons), offelt

RVC(40) or CC

6502 Hat-shapes, plaited or made by as-sembling strips of any material, nei-ther blocked to shape, nor with madebrims, nor lined, nor trimmed

RVC(40) or CC

6504 Hats and other headgear, plaited ormade by assembling strips of anymaterial, whether or not lined ortrimmed

RVC(40) or CTH

6505 Hats and other headgear, knitted orcrocheted, or made up from lace,felt or other textile fabric, in thepiece (but not in strips), whether ornot lined or trimmed; hair-nets ofany material, whether or not lined ortrimmed:

6505 6505.10 -hair-nets RVC( 40) or CC

678



6505 6505.90 -other RVC(40) or CTH6506 Other headgear, whether or not lined

or trimmedRVC(40) or CTH

6507 Head-bands, linings, covers, hatfoundations, hat frames, peaks andchinstraps, for headgear

RVC(40) or CC

Chapter 66 Umbrellas, sun umbrellas, walk-ing-sticks, seat-sticks, whips, rid-ing-crops, and parts thereof

6601 Umbrellas and sun umbrellas (in-cluding walking-stick umbrellas,garden umbrellas and similar um-brellas)

RVC(40) or CTH

6602 Walking-sticks, seat-sticks, whips,riding-crops, and the like

RVC(40) or CTH

6603 Parts, trimmings and accessories ofarticles of heading 6601 or 6602

RVC(40) or CC

Chapter 67 Prepared feathers and down andarticles made of feathers or ofdown; artificial flowers; articles ofhuman hair

6701 Skins and other parts of birds withtheir feathers or down, feathers, partsof feathers, down and articles thereof(other than goods of heading 0505and worked quills and scapes)

RVC(40) or CTH

6702 Artificial flowers, foliage and fruitand parts thereof; articles made ofartificial flowers, foliage or fruit

RVC(40) or CC

6703 Human hair, dressed, thinned,bleached or otherwise worked; woolor other animal hair or other textilematerials, prepared for use in mak-ing wigs or the like

RVC(40) or CC

6704 Wigs, false beards, eyebrows andeyelashes, switches and the like, ofhuman or animal hair or of textilematerials; articles of human hair notelsewhere specified or included

RVC(40) or CTH

Chapter 68 Articles of stone, plaster, cement,asbestos, mica or similar materials

6801 Setts, curbstones and flagstones, ofnatural stone (except slate)

RVC(40) or CTH

679



6802 Worked monumental or buildingstone (except slate) and articlesthereof, other than goods of heading6801; mosaic cubes and the like,of natural stone (including slate),whether or not on a backing; artifi-cially coloured granules, chippingsand powder, of natural stone (includ-ing slate)

RVC(40) or CTH

6803 Worked slate and articles of slate orof agglomerated slate

RVC(40) or CTH

6804 Millstones, grindstones, grindingwheels and the like, without frame-works, for grinding, sharpening,polishing, trueing or cutting, handsharpening or polishing stones, andparts thereof, of natural stone, ofagglomerated natural or artificialabrasives, or of ceramics, with orwithout parts of other materials

RVC(40) or CTH

6805 Natural or artificial abrasive powderor grain, on a base of textile material,of paper, of paperboard or of othermaterials, whether or not cut to shapeor sewn or otherwise made up

RVC(40) or CTH

6806 Slag wool, rock wool and simi-lar mineral wools; exfoliated ver-miculite, expanded clays, foamedslag and similar expanded mineralmaterials; mixtures and articles ofheat-insulating, sound-insulating orsound-absorbing mineral materials,other than those of heading 6811 or6812 or of Chapter 69

RVC(40) or CTH

6807 Articles of asphalt or of similar ma-terial (for example, petroleum bitu-men or coal tar pitch)

RVC(40) or CTH

6808 Panels, boards, tiles, blocks and sim-ilar articles of vegetable fibre, ofstraw or of shavings, chips, particles,sawdust or other waste, of wood, ag-glomerated with cement, plaster orother mineral binders

RVC(40) or CTH

6809 Articles of plaster or of compositionsbased on plaster

RVC(40) or CTH

680



6810 Articles of cement, of concrete or ofartificial stone, whether or not rein-forced

RVC(40) or CTH

6811 Articles of asbestos-cement, of cel-lulose fibre-cement or the like

RVC(40) or CTH

6812 Fabricated asbestos fibres; mixtureswith a basis of asbestos or with abasis of asbestos and magnesiumcarbonate; articles of such mixturesor of asbestos (for example, thread,woven fabric, clothing, headgear,footwear, gaskets), whether or notreinforced, other than goods of head-ing 6811 or 6813

RVC(40) or CTH

6813 Friction material and articles thereof(for example, sheets, rolls, strips,segments, discs, washers, pads), notmounted, for brakes, for clutches orthe like, with a basis of asbestos, ofother mineral substances or of cellu-lose, whether or not combined withtextile or other materials

RVC(40) or CTH

6814 Worked mica and articles of mica,including agglomerated or reconsti-tuted mica, whether or not on a sup-port of paper, paperboard or othermaterials

RVC(40) or CTH

6815 Articles of stone or of other mineralsubstances (including carbon fibres,articles of carbon fibres and articlesof peat), not elsewhere specified orincluded

RVC(40) or CTH


6901 Bricks, blocks, tiles and other ce-ramic goods of siliceous fossil meals(for example, kieselguhr, tripoliteor diatomite) or of similar siliceousearths

RVC(40) or CTH

6902 Refractory bricks, blocks, tiles andsimilar refractory ceramic construc-tional goods, other than those ofsiliceous fossil meals or similarsiliceous earths

RVC(40) or CTH

681



6903 Other refractory ceramic goods (forexample, retorts, crucibles, muffles,nozzles, plugs, supports, cupels,tubes, pipes, sheaths and rods), otherthan those of siliceous fossil mealsor of similar siliceous earths

RVC(40) or CTH

6904 Ceramic building bricks, flooringblocks, support or filler tiles and thelike

RVC(40) or CTH

6905 Roofing tiles, chimney-pots, cowls,chimney liners, architectural orna-ments and other ceramic construc-tional goods

RVC(40) or CTH

6906 Ceramic pipes, conduits, gutteringand pipe fittings

RVC(40) or CTH

6907 Unglazed ceramic flags and paving,hearth or wall tiles; unglazed ce-ramic mosaic cubes and the like,whether or not on a backing

RVC(40) or CTH

6908 Glazed ceramic flags and paving,hearth or wall tiles; glazed ceramicmosaic cubes and the like, whetheror not on a backing

RVC(40) or CC

6909 Ceramic wares for laboratory, chem-ical or other technical uses; ceramictroughs, tubs and similar receptaclesof a kind used in agriculture; ce-ramic pots, jars and similar articlesof a kind used for the conveyance orpacking of goods

RVC(40) or CTH

6910 Ceramic sinks, wash basins, washbasin pedestals, baths, bidets, watercloset pans, flushing cisterns, urinalsand similar sanitary fixtures

RVC(40) or CTH

6911 Tableware, kitchenware, otherhousehold articles and toilet articles,of porcelain or china

RVC(40) or CTH

6912 Ceramic tableware, kitchenware,other household articles and toiletarticles, other than of porcelain orchina

RVC(40) or CTH

6913 Statuettes and other ornamental ce-ramic articles

RVC(40) or CTH

6914 Other ceramic articles RVC(40) or CTH

682




7001 Cullet and other waste and scrap ofglass; glass in the mass

RVC(40) or CTH

7002 Glass in balls (other than micro-spheres of heading 7018), rods ortubes, unworked

RVC(40) or CTH

7003 Cast glass and rolled glass, in sheetsor profiles, whether or not having anabsorbent, reflecting or non-reflect-ing layer, but not otherwise worked

RVC(40) or CTH

7004 Drawn glass and blown glass, insheets, whether or not having an ab-sorbent, reflecting or non-reflectinglayer, but not otherwise worked

RVC(40) or CTH

7005 Float glass and surface ground orpolished glass, in sheets, whether ornot having an absorbent, reflectingor non-reflecting layer, but not other-wise worked

RVC(40) or CTH

7006 Glass of heading 7003, 7004 or7005, bent, edge-worked, engraved,drilled, enamelled or otherwiseworked, but not framed or fitted withother materials

RVC(40) or CTH

7007 Safety glass, consisting of toughened(tempered) or laminated glass

RVC(40) or CTH

7008 Multiple-walled insulating units ofglass

RVC(40) or CTH

7009 Glass mirrors, whether or notframed, including rear-view mirrors

RVC(40) or CTH

7010 Carboys, bottles, flasks, jars, pots,phials, ampoules and other contain-ers, of glass, of a kind used forthe conveyance or packing of goods;preserving jars of glass; stoppers,lids and other closures, of glass

RVC(40) or CTH

7011 Glass envelopes (including bulbsand tubes), open, and glass partsthereof, without fittings, for electriclamps, cathode-ray tubes or the like

RVC(40) or CTH

7013 Glassware of a kind used for table,kitchen, toilet, office, indoor decor-ation or similar purposes (other thanthat of heading 7010 or 7018)

RVC(40) or CTH

683



7014 Signalling glassware and opticalelements of glass (other than those ofheading 7015), not optically worked

RVC(40) or CTH

7015 Clock or watch glasses and similarglasses, glasses for non-corrective orcorrective spectacles, curved, bent,hollowed or the like, not opticallyworked; hollow glass spheres andtheir segments, for the manufactureof such glasses

RVC(40) or CTH

7016 Paving blocks, slabs, bricks, squares,tiles and other articles of pressed ormoulded glass, whether or not wired,of a kind used for building or con-struction purposes; glass cubes andother glass smallwares, whether ornot on a backing, formosaics or simi-lar decorative purposes; leaded lightsand the like; multicellular or foamglass in blocks, panels, plates, shellsor similar forms

RVC(40) or CTH

7017 Laboratory, hygienic or pharmaceut-ical glassware, whether or not gradu-ated or calibrated

RVC(40) or CTH

7018 Glass beads, imitation pearls, imita-tion precious or semi-precious stonesand similar glass smallwares, andarticles thereof other than imitationjewellery; glass eyes other than pros-thetic articles; statuettes and otherornaments of lamp-worked glass,other than imitation jewellery; glassmicrospheres not exceeding 1 mm indiameter

RVC(40) or CTH

7019 Glass fibres (including glass wool)and articles thereof (for example,yarn, woven fabrics)

RVC(40) or CTH

7020 Other articles of glass RVC(40) or CTHChapter 71 Natural or cultured pearls, pre-

cious or semi-precious stones, pre-cious metals, metals clad with pre-cious metal, and articles thereof;imitation jewellery; coin

684



7101 Pearls, natural or cultured, whetheror not worked or graded but notstrung, mounted or set; pearls, nat-ural or cultured, temporarily strungfor convenience of transport:

7101 7101.10 -natural pearls WO7101 7101.21 -cultured pearls: unworked WO7201 7101.22 -cultured pearls: worked RVC(40)7102 Diamonds, whether or not worked,

but not mounted or set:7102 7102.10 -unsorted RVC( 40) or CC7102 7102.21 -industrial: unworked or simply

sawn, cleaved or brutedRVC(40) or CC

7102 7102.29 -industrial: other RVC(40) or CTSH7102 7102.31 -non-industrial: unworked or simply

sawn, cleaved or brutedRVC(40) or CC

7102 7102.39 -non-industrial: other RVC(40) or CTSH7103 Precious stones (other than dia-

monds) and semi-precious stones,whether or not worked or gradedbut not strung, mounted or set; un-graded precious stones (other thandiamonds) and semi-precious stones,temporarily strung for convenienceof transport:

7103 7103.10 -unworked or simply sawn orroughly shaped

RVC(40) or CC

7103 7103.91 -otherwise worked: rubies, sap-phires and emeralds

RVC(40) or CTSH

7103 7103.99 -otherwise worked: other RVC(40) or CTSH7104 Synthetic or reconstructed precious

or semi-precious stones, whether ornot worked or graded but not strung,mounted or set; ungraded syntheticor reconstructed precious or semi-precious stones, temporarily strungfor convenience of transport:

7104 7104.10 -piezo-electric quartz RVC(40) or CTH7104 7104.20 -other, unworked or simply sawn or

roughly shapedRVC(40) or CTH


685



7105 Dust and powder of natural or syn-thetic precious or semi-preciousstones

RVC(40) or CTH

7106 Silver (including silver plated withgold or platinum), unwrought orin semi-manufactured forms, or inpowder form

RVC(40) or CC

7107 Base metals clad with silver, not fur-ther worked than semi-manufactured

RVC(40) or CC

7108 Gold (including gold platedwith platinum) unwrought or insemi-manufactured forms, or inpowder form:

7108 7108.11 -non-monetary: powder RVC(40) or CC7108 7108.12 -non-monetary: other unwrought

formsRVC(40) or CC

7108 7108.13 -non-monetary: other semi-manu-factured forms

RVC(40) or CTSH

7108 7108.20 -monetary RVC( 40) or CC7109 Base metals or silver, clad with gold,

not further worked than semi-manu-factured

RVC(40) or CC

7110 Platinum, unwrought or in semi-manufactured forms, or in powderform

RVC(40) or CC

7111 Base metals, silver or gold, clad withplatinum, not further worked thansemi-manufactured

RVC(40) or CC

7112 Waste and scrap of precious metalor of metal clad with precious metal;other waste and scrap containing pre-cious metal or precious metal com-pounds, of a kind used principally forthe recovery of precious metal


7113 Articles of jewellery and partsthereof, of precious metal or of metalclad with precious metal

RVC(40) or CTH

7114 Articles of goldsmiths’ or silver-smiths’ wares and parts thereof, ofprecious metal or of metal clad withprecious metal

RVC(40) or CTH

7115 Other articles of precious metal or ofmetal clad with precious metal

RVC(40) or CTH

686



7116 Articles of natural or cultured pearls,precious or semi-precious stones(natural, synthetic or reconstructed)

RVC(40) or CTH

7117 Imitation jewellery RVC(40) or CTH7118 Coin RVC(40) or CTHChapter 72 Iron and steel

7201 Pig iron and spiegeleisen in pigs,blocks or other primary forms

RVC(40) or CC

7202 Ferro-alloys RVC(40) or CTH7203 Ferrous products obtained by di-

rect reduction of iron ore and otherspongy ferrous products, in lumps,pellets or similar forms; iron hav-ing a minimum purity by weight of99.94%, in lumps, pellets or similarforms

RVC(40) or CC

7204 Ferrous waste and scrap; remeltingscrap ingots of iron or steel


7205 Granules and powders, of pig iron,spiegeleisen, iron or steel

RVC(40) or CTH

7206 Iron and non-alloy steel in ingots orother primary forms (excluding ironof heading 7203)

RVC(40) or CTH

7207 Semi-finished products of iron ornon-alloy steel

RVC(40) or CC

7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm ormore, hot-rolled, not clad, plated orcoated

RVC(40) or CC

7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mmor more, cold-rolled (cold-reduced),not clad, plated or coated

RVC(40) or CTH,except from 7208or 7211

7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm ormore, clad, plated or coated

RVC(40) or CTH,except from 7208,7209 or 7211

687



7211 Flat-rolled products of iron or non-alloy steel, of a width of less than600 mm, not clad, plated or coated

RVC(40) or CC

7212 Flat-rolled products of iron or non-alloy steel, of a width of less than600 mm, clad, plated or coated

RVC(40) or CTH,except from 7208through 7211

7213 Bars and rods, hot-rolled, in irregu-larly wound coils, of iron or non-al-loy steel

RVC(40) or CC

7214 Other bars and rods of iron or non-alloy steel, not further worked thanforged, hot-rolled, hot-drawn or hot-extruded, but including those twistedafter rolling

RVC(40) or CC

7215 Other bars and rods of iron or non-alloy steel

RVC(40) or CC

7216 Angles, shapes and sections of ironor non-alloy steel

RVC(40) or CC

7217 Wire of iron or non-alloy steel RVC(40) or CTH,except from 7213through 7215

7218 Stainless steel in ingots or other pri-mary forms; semi-finished productsof stainless steel

RVC(40) or CTH

7219 Flat-rolled products of stainlesssteel, of a width of 600 mm or more:

7219 7219.11 -not further worked than hot-rolled,in coils: of a thickness exceeding10 mm

RVC(40) or CTH

7219 7219.12 -not further worked than hot-rolled,in coils: of a thickness of 4.75 mmor more but not exceeding 10 mm

RVC(40) or CTH

7219 7219.13 -not further worked than hot-rolled,in coils: of a thickness of 3 mm ormore but less than 4.75 mm

RVC(40) or CTH

7219 7219.14 -not further worked than hot-rolled,in coils: of a thickness of less than3 mm

RVC(40) or CTH

7219 7219.21 -not further worked than hot-rolled,not in coils: of a thickness exceeding10 mm

RVC(40) or CTH

688



7219 7219.22 -not further worked than hot-rolled,not in coils: of a thickness of4.75 mm or more but not exceeding10 mm

RVC(40) or CTH

7219 7219.23 -not further worked than hot-rolled,not in coils: of a thickness of 3 mmor more but less than 4.75 mm

RVC(40) or CTH

7219 7219.24 -not further worked than hot-rolled,not in coils: of a thickness of lessthan 3 mm

RVC(40) or CTH

7219 7219.31 -not further worked than cold-rolled(cold-reduced): of a thickness of4.75 mm or more

RVC(40) or CTSH

7219 7219.32 -not further worked than cold-rolled(cold-reduced): of a thickness of3 mm or more but less than 4.75 mm

RVC(40) or CTSH

7219 7219.33 -not further worked than cold-rolled(cold-reduced): of a thickness ex-ceeding 1 mm but less than 3 mm

RVC(40) or CTSH

7219 7219.34 -not further worked than cold-rolled(cold-reduced): of a thickness of0.5 mm or more but not exceeding1 mm

RVC(40) or CTSH

7219 7219.35 -not further worked than cold-rolled(cold-reduced): of a thickness of lessthan 0.5 mm

RVC(40) or CTSH

7219 7219.90 -other RVC(40) or CTSH7220 Flat-rolled products of stainless

steel, of a width of less than 600 mmRVC(40) or CTH,except from 7219

7221 Bars and rods, hot-rolled, in irregu-larly wound coils, of stainless steel

RVC(40) or CTH

7222 Other bars and rods of stainless steel;angles, shapes and sections of stain-less steel

RVC(40) or CTH

7223 Wire of stainless steel RVC(40) or CTH7224 Other alloy steel in ingots or other

primary forms; semi-finished prod-ucts of other alloy steel

RVC(40) or CTH

7225 Flat-rolled products of other alloysteel, of a width of 600 mm or more

RVC(40) or CTH

7226 Flat-rolled products of other alloysteel, of a width of less than 600 mm


689



7227 Bars and rods, hot-rolled, in irregu-larly wound coils, of other alloy steel


7228 Other bars and rods of other alloysteel; angles, shapes and sections, ofother alloy steel; hollow drill barsand rods, of alloy or non-alloy steel


7229 Wire of other alloy steel RVC(40) or CTH,except from 7227or 7228


7301 Sheet piling of iron or steel, whetheror not drilled, punched or made fromassembled elements; welded angles,shapes and sections, of iron or steel

RVC(40) or CC,except from 7207through 7209 or7211

7302 Railway or tramway track construc-tion material of iron or steel, thefollowing: rails, check-rails and rackrails, 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 specializedfor jointing or fixing rails

RVC(40) or CC,except from 7207through 7209

7303 Tubes, pipes and hollow profiles, ofcast iron

RVC(40) or CC

7304 Tubes, pipes and hollow profiles,seamless, of iron (other than castiron) or steel:

7304 7304.11 -line pipe of a kind used for oil or gaspipelines: of stainless steel

RVC(40) or CC

7304 7304.19 -line pipe of a kind used for oil or gaspipelines: other


7304 7304.22 -casing, tubing and drill pipe, of akind used in drilling for oil or gas:drill pipes of stainless steel

RVC(40) or CC

7304 7304.23 -casing, tubing and drill pipe, of akind used in drilling for oil or gas:other drill pipe


7304 7304.24 -casing, tubing and drill pipe, of akind used in drilling for oil or gas:other, of stainless steel

RVC(40) or CC

690



7304 7304.29 -casing, tubing and drill pipe, of akind used in drilling for oil or gas:other


7304 7304.31 -other, of circular cross-section, ofiron or non-alloy steel: cold-drawnor cold-rolled (cold-reduced)


7304 7304.39 -other, of circular cross-section, ofiron or non-alloy steel: other


7304 7304.41 -other, of circular cross-section, ofstainless steel: cold-drawn or cold-rolled (cold-reduced)

RVC(40) or CC

7304 7304.49 -other, of circular cross-section, ofstainless steel: other

RVC(40) or CC

7304 7304.51 -other, of circular cross-section, ofother alloy steel: cold-drawn or cold-rolled (cold-reduced)


7304 7304.59 -other, of circular cross-section, ofother alloy steel: other


7304 7304.90 -other RVC(40) or CC,except from 7207through 7211

7305 Other tubes and pipes (for example,welded, riveted or similarly closed),having circular cross-sections, theexternal diameter of which exceeds406.4 mm, of iron or steel


7306 Other tubes, pipes and hollow pro-files (for example, open seam orwelded, riveted or similarly closed),of iron or steel:

7306 7306.11 -line pipe of a kind used for oil or gaspipelines: welded, of stainless steel

RVC(40) or CC

7306 7306.19 -line pipe of a kind used for oil or gaspipelines: other

RVC(40) or CC,except from 7208,7209 or 7211

7306 7306.21 -casing and tubing of a kind used indrilling for oil or gas: welded, ofstainless steel

RVC(40) or CC

7306 7306.29 -casing and tubing of a kind used indrilling for oil or gas: other


691



7306 7306.30 -other, welded, of circular cross-sec-tion, of iron or non-alloy steel


7306 7306.40 -other, welded, of circular crocc-sec-tion, of stainless steel

RVC(40) or CC

7306 7306.50 -other, welded, of circular cross-sec-tion, of other alloy steel


7306 7306.61 -other, welded, of non-circularcross-section: of square or rectangu-lar cross-section


7306 7306.69 -other, welded, of non-circular cross-section: of other non-circular cross-section


7306 7306.90 -other RVC(40) or CC,except from 7208,7209 or 7211

7307 Tube or pipe fittings (for example,couplings, elbows, sleeves), of ironor steel

RVC(40) or CC

7308 Structures (excluding prefabricatedbuildings of heading 9406) and partsof structures (for example, bridgesand bridge-sections, lock-gates, tow-ers, lattice masts, roofs, roofingframe-works, doors and windowsand their frames and thresholds fordoors, shutters, balustrades, pillarsand columns), of iron or steel; plates,rods, angles, shapes, sections, tubesand the like, prepared for use instructures, of iron or steel

RVC(40) or CTH,except from 7208through 7212 or7216

7309 Reservoirs, tanks, vats and similarcontainers for any material (otherthan compressed or liquefied gas), ofiron or steel, of a capacity exceeding300 ℓ, whether or not lined or heatinsulated, but not fitted with mech-anical or thermal equipment

RVC(40) or CC

692



7310 Tanks, casks, drums, cans, boxes andsimilar containers, for any material(other than compressed or liquefiedgas), of iron or steel, of a capacitynot exceeding 300 ℓ, whether or notlined or heat-insulated, but not fittedwith mechanical or thermal equip-ment

RVC(40) or CC

7311 Containers for compressed or lique-fied gas, of iron or steel

RVC(40) or CC

7312 Stranded wire, ropes, cables, plaitedbands, slings and the like, of iron orsteel, not electrically insulated:

7312 7312.10 -stranded wire, ropes and cables RVC(40) or CC,except from 7213or 7217

7312 7312.90 -other RVC(40)7313 Barbed wire of iron or steel; twisted

hoop or single flat wire, barbed ornot, and loosely twisted double wire,of a kind used for fencing, of iron orsteel

RVC(40) or CC

7314 Cloth (including endless bands),grill, netting and fencing, of iron orsteel wire; expanded metal of iron orsteel

RVC(40) or CC

7315 Chain and parts thereof, of iron orsteel

RVC(40) or CC,except from 7213or 7217

7316 Anchors, grapnels and parts thereof,of iron or steel

RVC(40) or CC

7317 Nails, tacks, drawing pins, corru-gated nails, staples (other than thoseof heading 8305) and similar articles,of iron or steel, whether or not withheads of other material, but exclud-ing such articles with heads of cop-per


7318 Screws, bolts, nuts, coach screws,screw hooks, rivets, cotters, cot-ter-pins, washers (including springwashers) and similar articles, of ironor steel

RVC(40) or CC

693



7319 Sewing needles, knitting needles,bodkins, crochet hooks, embroiderystilettos and similar articles, for usein the hand, of iron or steel; safetypins and other pins of iron or steel,not elsewhere specified or included

RVC(40) or CC

7320 Springs and leaves for springs, ofiron or steel


7321 Stoves, ranges, grates, cookers (in-cluding those with subsidiary boilersfor central heating), barbecues, bra-ziers, gas-rings, plate warmers andsimilar non-electric domestic appli-ances, and parts thereof, of iron orsteel:

7321 7321.11 -cooking appliances and plate warm-ers: for gas fuel or for both gas andother fuels

RVC(40) or CTHor RVC(35) +CTSH

7321 7321.12 -cooking appliances and plate warm-ers: for liquid fuel


7321 7321.19 -cooking appliances and plate warm-ers: other, including appliances forsolid fuel


7321 7321.81 -other appliances: for gas fuel or forboth gas and other fuels


7321 7321.82 -other appliances: for liquid fuel RVC(40) or CTHor RVC(35) +CTSH

7321 7321.89 -other appliances: other, includingappliances for solid fuel


7321 7321.90 -parts RVC(40) or CTH7322 Radiators for central heating, not

electrically heated, and parts thereof,of iron or steel; air heaters and hotair distributors (including distribu-tors which can also distribute freshor conditioned air), not electricallyheated, incorporating a motor-drivenfan or blower, and parts thereof, ofiron or steel

RVC(40) or CTH

694



7323 Table, kitchen or other householdarticles and parts thereof, of iron orsteel; iron or steel wool; pot scour-ers and scouring or polishing pads,gloves and the like, of iron or steel:

7323 7323.10 -iron or steel wool; pot scourers andscouring or polishing pads, glovesand the like

RVC(40) or CTH

7323 7323.91 -other: of cast iron, not enamelled RVC(40) or CC7323 7323.92 -other: of cast iron, enamelled RVC(40) or CC7323 7323.93 -other: of stainless steel RVC(40) or CC7323 7323.94 -other: of iron (other than cast iron)

or steel, enamelledRVC(40) or CC

7323 7323.99 -other: other RVC(40) or CC7324 Sanitary ware and parts thereof, of

iron or steelRVC(40) or CC

7325 Other cast articles of iron or steel RVC(40) or CC7326 Other articles of iron or steel:7326 7326.11 -forged or stamped, but not further

worked: grinding balls and similararticles for mills

RVC(40) or CC

7326 7326.19 -forged or stamped, but not furtherworked: other

RVC(40) or CC

7326 7326.20 -articles of iron or steel wire RVC(40) or CC7326 7326.90 -other RVC(40) or CTHChapter 74 Copper and articles thereof

7401 Copper mattes; cement copper (pre-cipitated copper)

RVC(40) or CC

7402 Unrefined copper; copper anodes forelectrolytic refining

RVC(40) or CTH

7403 Refined copper and copper alloys,unwrought

RVC(40) or CTH

7404 Copper waste and scrap Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

7405 Master alloys of copper RVC(40) or CTH7406 Copper powders and flakes RVC(40) or CTH

695



7407 Copper bars, rods and profiles RVC(40) or CTH7408 Copper wire RVC(40) or CTH,

except from 74077409 Copper plates, sheets and strip, of a

thickness exceeding 0.15 mmRVC(40) or CTH

7410 Copper foil (whether or not printedor backed with paper, paperboard,plastics or similar backing materials)of a thickness (excluding any back-ing) not exceeding 0.15 mm

RVC(40) or CTH

7411 Copper tubes and pipes RVC(40) or CTH7412 Copper tube or pipe fittings (for ex-

ample, couplings, elbows, sleeves)RVC(40) or CTH

7413 Stranded wire, cables, plaited bandsand the like, of copper, not electric-ally insulated


7415 Nails, tacks, drawing pins, staples(other than those of heading 8305)and similar articles, of copper or ofiron or steel with heads of copper;screws, bolts, nuts, screw hooks, riv-ets, cotters, cotter-pins, washers (in-cluding spring washers) and similararticles, of copper

RVC(40) or CTH

7418 Table, kitchen or other householdarticles and parts thereof, of copper;pot scourers and scouring or polish-ing pads, gloves and the like, of cop-per; sanitary ware and parts thereof,of copper

RVC(40) or CTH

7419 Other articles of copper RVC(40) or CTHChapter 75 Nickel and articles thereof

7501 Nickel mattes, nickel oxide sintersand other intermediate products ofnickel metallurgy

RVC(40) or CTH

7502 Unwrought nickel RVC(40) or CTH7503 Nickel waste and scrap Origin is con-


696



7504 Nickel powders and flakes RVC(40) or CTH7505 Nickel bars, rods, profiles and wire RVC(40) or CTH7506 Nickel plates, sheets, strip and foil RVC(40) or CTH7507 Nickel tubes, pipes and tube or pipe

fittings (for example, couplings, el-bows, sleeves):

7507 7507.11 -tubes and pipes: of nickel, not al-loyed

RVC(40) or CTH

7507 7507.12 -tubes and pipes: of nickel alloys RVC(40) or CTH7507 7507.20 -tube or pipe fittings RVC(40) or CTSH7508 Other articles of nickel RVC(40) or CTHChapter 76 Aluminium and articles thereof

7601 Unwrought aluminium RVC(40) or CC7602 Aluminium waste and scrap Origin is con-


7603 Aluminium powders and flakes RVC(40) or CTH7604 Aluminium bars, rods and profiles RVC(40) or CTH7605 Aluminium wire RVC(40) or CTH,

except from 76047606 Aluminium plates, sheets and strip,

of a thickness exceeding 0.2 mmRVC(40) or CTH

7607 Aluminium foil (whether or notprinted or backed with paper, paper-board, plastics or similar backingmaterials) of a thickness (excludingany backing) not exceeding 0.2 mm


7608 Aluminium tubes and pipes RVC(40) or CTH7609 Aluminium tube or pipe fittings

(for example, couplings, elbows,sleeves)

RVC(40) or CTH

697



7610 Aluminium structures (excludingprefabricated buildings of heading9406) and parts of structures (forexample, bridges and bridge-sec-tions, towers, lattice masts, roofs,roofing frameworks, doors and win-dows and their frames and thresholdsfor doors, balustrades, pillars andcolumns); aluminium plates, rods,profiles, tubes and the like, preparedfor use in structures

RVC(40) or CTH

7611 Aluminium reservoirs, tanks, vatsand similar containers, for any ma-terial (other than compressed or li-quefied gas), of a capacity exceeding300 ℓ, whether or not lined or heat-insulated, but not fitted with mech-anical or thermal equipment

RVC(40) or CTH

7612 Aluminium casks, drums, cans,boxes and similar containers (in-cluding rigid or collapsible tubularcontainers), for any material (otherthan compressed or liquefied gas),of a capacity not exceeding 300 ℓ,whether or not lined or heat-insu-lated, but not fitted with mechanicalor thermal equipment

RVC(40) or CTH

7613 Aluminium containers for com-pressed or liquefied gas

RVC(40) or CTH

7614 Stranded wire, cables, plaited bandsand the like, of aluminium, not elec-trically insulated


7615 Table, kitchen or other householdarticles and parts thereof, of alu-minium; pot scourers and scouringor polishing pads, gloves and thelike, of aluminium; sanitary wareand parts thereof, of aluminium

RVC(40) or CTH

7616 Other articles of aluminium RVC(40) or CTHChapter 78 Lead and articles thereof

7801 Unwrought lead RVC(40) or CC

698



7802 Lead waste and scrap Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

7804 Lead plates, sheets, strip and foil;lead powders and flakes

RVC(40) or CTH

7806 Other articles of lead RVC(40) or CTHChapter 79 Zinc and articles thereof

7901 Unwrought zinc RVC(40) or CTH7902 Zinc waste and scrap Origin is con-


7903 Zinc dust, powders and flakes RVC(40) or CTH7904 Zinc bars, rods, profiles and wire RVC(40) or CTH7905 Zinc plates, sheets, strip and foil RVC(40) or CTH7907 Other articles of zinc RVC(40) or CTHChapter 80 Tin and articles thereof

8001 Unwrought tin RVC(40) or CTH8002 Tin waste and scrap Origin is con-


8003 Tin bars, rods, profiles and wire RVC(40) or CTH8007 Other articles of tin RVC(40) or CTHChapter 81 Other base metals; cermets; art-

icles thereof8101 Tungsten (wolfram) and articles

thereof, including waste and scrap:8101 8101.10 -powders RVC(40) or CC

699



8101 8101.94 -other: unwrought tungsten, includ-ing bars and rods obtained simply bysintering

RVC(40) or CC

8101 8101.96 -other: wire RVC(40) or CTSH8101 8101.97 -other: waste and scrap Origin is con-


8101 8101.99 -other: other RVC(40) or CTSH8102 Molybdenum and articles thereof, in-

cluding waste and scrap:8102 8102.10 -powders RVC(4 0) or CC8102 8102.94 -other: unwrought molybdenum, in-

cluding bars and rods obtained sim-ply by sintering

RVC(40) or CC

8102 8102.95 -other: bars and rods, other thanthose obtained simply by sintering,profiles, plates, sheets, strip and foil

RVC(40) or CTSH

8102 8102.96 -other: wire RVC(40) or CTSH8102 8102.97 -other: waste and scrap Origin is con-


8102 8102.99 -other: other RVC(40) or CTSH8103 Tantalum and articles thereof, in-

cluding waste and scrap:8103 8103.20 -unwrought tantalum, including bars

and rods obtained simply by sinter-ing; powders

RVC(40) or CTSH

8103 8103.30 -waste and scrap Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party


700



8104 Magnesium and articles thereof, in-cluding waste and scrap:

8104 8104.11 -unwrought magnesium: containingat least 99.8% by weight of magne-sium

RVC(40) or CC

8104 8104.19 -unwrought magnesium: other RVC(40) or CC8104 8104.20 -waste and scrap Origin is con-


8104 8104.30 -raspings, turnings and granules,graded according to size; powders

RVC(40) or CTSH

8104 8104.90 -other RVC(40) or CTSH8105 Cobalt mattes and other intermediate

products of cobalt metallurgy; cobaltand articles thereof, including wasteand scrap:

8105 8105.20 -cobalt mattes and other intermediateproducts of cobalt metallurgy; un-wrought cobalt; powders

RVC(40) or CTSH

8105 8105.30 -waste and scrap Origin is con-ferred to goods ofthis subheadingthat are derivedfrom productionor consumption ina party

8105 8105.90 -other RVC(40) or CTSH8106 Bismuth and articles thereof, includ-

ing waste and scrapRVC(40) or CTH

8107 Cadmium and articles thereof, in-cluding waste and scrap:

8107 8107.20 -unwrought cadmium; powders RVC(40) or CTSH8107 8107.30 -waste and scrap Origin is con-


701



8107 8107.90 -other RVC(40) or CTSH8108 Titanium and articles thereof, includ-

ing waste and scrap:8108 8108.20 -unwrought titanium; powders RVC(40) or CC8108 8108.30 -waste and scrap Origin is con-


8108 8108.90 -other RVC(40) or CTSH8109 Zirconium and articles thereof, in-

cluding waste and scrap:8109 8109.20 -unwrought zirconium; powders RVC(40) or CTSH8109 8109.30 -waste and scrap Origin is con-


8109 8109.90 -other RVC(40) or CTSH8110 Antimony and articles thereof, in-

cluding waste and scrap:8110 8110.10 -unwrought antimony; powders RVC(40) or CTSH8110 8110.20 -waste and scrap Origin is con-


8110 8110.90 -other RVC(40) or CTSH8111 Manganese and articles thereof, in-

cluding waste and scrapRVC(40) or CC

8112 Beryllium, chromium, germanium,vanadium, gallium, hafnium, in-dium, niobium (columbium), rhe-nium and thallium, and articles ofthese metals, including waste andscrap:

702



8112 8112.12 -beryllium: unwrought; powders RVC(40) or CC8112 8112.13 -beryllium: waste and scrap Origin is con-


8112 8112.19 -beryllium: other RVC(40) or CTSH8112 8112.21 -chromium: unwrought; powders RVC(40) or CTSH8112 8112.22 -chromium: waste and scrap Origin is con-


8112 8112.29 -chromium: other RVC(40) or CTSH8112 8112.51 -thallium: unwrought; powders RVC(40) or CTSH8112 8112.52 -thallium: waste and scrap Origin is con-


8112 8112.59 -thallium: other RVC(40) or CTSH8112 8112.92 -other: unwrought; waste and scrap;

powdersRVC(40) or CTSH

8112 8112.99 -other: other RVC(40) or CTSH8113 Cermets and articles thereof, includ-

ing waste and scrapRVC(40) or CC

Chapter 82 Tools, implements, cutlery, spoonsand forks, of base metal; partsthereof of base metal

703



8201 Hand tools, the following: spades,shovels, mattocks, picks, hoes, forksand rakes; axes, bill hooks and sim-ilar hewing tools; secateurs andpruners of any kind; scythes, sick-les, hay knives, hedge shears, timberwedges and other tools of a kindused in agriculture, horticulture orforestry

RVC(40) or CC

8202 Hand saws; blades for saws of allkinds (including slitting, slotting ortoothless saw blades)

RVC(40) or CC

8203 Files, rasps, pliers (including cuttingpliers), pincers, tweezers, metal cut-ting shears, pipe-cutters, bolt crop-pers, perforating punches and similarhand tools

RVC(40) or CC

8204 Hand-operated spanners andwrenches (including torque meterwrenches but not including tapwrenches); interchangeable spannersockets, with or without handles

RVC(40) or CC

8205 Hand tools (including glaziers’ dia-monds), not elsewhere specified orincluded; blow lamps; vices, clampsand the like, other than accessor-ies for and parts of, machine-tools;anvils; portable forges; hand- orpedal-operated grinding wheels withframeworks

RVC(40) or CC

8206 Tools of 2 or more of headings 8202to 8205, put up in sets for retail sale

RVC(40) or CC

8207 Interchangeable tools for hand tools,whether or not power-operated, orfor machine-tools (for example, forpressing, stamping, punching, tap-ping, threading, drilling, boring,broaching, milling, turning or screwdriving), including dies for drawingor extruding metal, and rock drillingor earth boring tools

RVC(40) or CC

8208 Knives and cutting blades, for ma-chines or for mechanical appliances

RVC(40) or CC

8209 Plates, sticks, tips and the like fortools, unmounted, of cermets

RVC(40) or CC

704



8210 Hand-operated mechanical appli-ances, weighing 10 kg or less, usedin the preparation, conditioning orserving of food or drink

RVC(40) or CC

8211 Knives with cutting blades, serratedor not (including pruning knives),other than knives of heading 8208,and blades therefor

RVC(40) or CC

8212 Razors and razor blades (includingrazor blade blanks in strips)

RVC(40) or CC

8213 Scissors, tailors’ shears and similarshears, and blades therefor

RVC(40) or CC

8214 Other articles of cutlery (for ex-ample, hair clippers, butchers’ orkitchen cleavers, choppers andminc-ing knives, paper knives); manicureor pedicure sets and instruments (in-cluding nail files)

RVC(40) or CC

8215 Spoons, forks, ladles, skimmers,cake-servers, fish-knives, but-ter-knives, sugar tongs and similarkitchen or tableware

RVC(40) or CC

Chapter 83 Miscellaneous articles of basemetal

8301 Padlocks and locks (key, combin-ation or electrically operated), ofbase metal; clasps and frames withclasps, incorporating locks, of basemetal; keys for any of the foregoingarticles, of base metal:

8301 8301.10 -padlocks RVC(40) or CTSH8301 8301.20 -locks of a kind used for motor ve-

hiclesRVC(40) or CTSH

8301 8301.30 -locks of a kind used for furniture RVC(40) or CTSH8301 8301.40 -other locks RVC(40) or CTSH8301 8301.50 -clasps and frames with clasps, in-

corporating locksRVC(40) or CTSH

8301 8301.60 -parts RVC(40) or CC8301 8301.70 -keys presented separately RVC(40) or CC

705



8302 Base metal mountings, fittings andsimilar articles suitable for furniture,doors, staircases, windows, blinds,coachwork, saddlery, trunks, chests,caskets or the like; base metal hat-racks, hat-pegs, brackets and similarfixtures; castors with mountings ofbase metal; automatic door closers ofbase metal

RVC(40) or CTH

8303 Armoured or reinforced safes,strong-boxes and doors and safe de-posit lockers for strong-rooms, cashor deed boxes and the like, of basemetal

RVC(40) or CTH

8304 Filing cabinets, card-index cabinets,paper trays, paper rests, pen trays, of-fice-stamp stands and similar officeor desk equipment, of base metal,other than office furniture of heading9403

RVC(40) or CTH

8305 Fittings for loose-leaf binders orfiles, letter clips, letter corners, paperclips, indexing tags and similar of-fice articles, of base metal; staples instrips (for example, for offices, up-holstery, packaging), of base metal

RVC(40) or CTH

8306 Bells, gongs and the like, non-elec-tric, of base metal; statuettes andother ornaments, of base metal;photograph, picture or similarframes, of base metal; mirrors ofbase metal

RVC(40) or CTH

8307 Flexible tubing of basemetal, with orwithout fittings

RVC(40) or CTH

8308 Clasps, frames with clasps, buckles,buckle-clasps, hooks, eyes, eyeletsand the like, of base metal, of a kindused for clothing, footwear, awnings,handbags, travel goods or othermadeup articles; tubular or bifurcated riv-ets, of base metal; beads and span-gles, of base metal

RVC(40) or CTH

706



8309 Stoppers, caps and lids (includingcrown corks, screw caps and pour-ing stoppers), capsules for bottles,threaded bungs, bung covers, sealsand other packing accessories, ofbase metal

RVC(40) or CTH

8310 Sign plates, name-plates, address-plates and similar plates, numbers,letters and other symbols, of basemetal, excluding those of heading9405

RVC(40) or CTH

8311 Wire, rods, tubes, plates, electrodesand similar products, of base metalor of metal carbides, coated or coredwith flux material, of a kind usedfor soldering, brazing, welding or de-position of metal or of metal car-bides; wire and rods, of agglom-erated base metal powder, used formetal spraying

RVC(40) or CTH

Chapter 84 Nuclear reactors, boilers, machin-ery and mechanical appliances;parts thereof

8401 Nuclear reactors; fuel elements (cart-ridges), non-irradiated, for nuclearreactors; machinery and apparatusfor isotopic separation:

8401 8401.10 -nuclear reactors RVC(40) or CTSH8401 8401.20 -machinery and apparatus for iso-

topic separation, and parts thereofRVC(40) or CTSH

8401 8401.30 -fuel elements (cartridges), non-irra-diated

RVC(40) or CTSH

8401 8401.40 -parts of nuclear reactors RVC(40) or CTH8402 Steam or other vapour generating

boilers (other than central heatinghot water boilers capable also of pro-ducing low pressure steam); super-heated water boilers:

8402 8402.11 -steam or other vapour generatingboilers: watertube boilers with asteam production exceeding 45 t perhour


707



8402 8402.12 -steam or other vapour generatingboilers: watertube boilers with asteam production not exceeding 45 tper hour


8402 8402.19 -steam or other vapour generatingboilers: other vapour generatingboilers, including hybrid boilers

RVC(40) or CTSH

8402 8402.20 -super-heated water boilers RVC(40) or CTSH8402 8402.90 -parts RVC(40) or CTH8403 Central heating boilers other than

those of heading 8402:8403 8403.10 -boilers RVC(40) or CTSH8403 8403.90 -parts RVC(40) or CTH8404 Auxiliary plant for use with boilers

of heading 8402 or 8403 (for ex-ample, economisers, super-heaters,soot removers, gas recoverers); con-densers for steam or other vapourpower units:

8404 8404.10 -auxiliary plant for use with boilersof heading 8402 or 8403

RVC(40) or CTSH

8404 8404.20 -condensers for steam or othervapour power units

RVC(40) or CTSH

8404 8404.90 -parts RVC(40) or CTH8405 Producer gas or water gas gener-

ators, with or without their purifiers;acetylene gas generators and similarwater process gas generators, with orwithout their purifiers:

8405 8405.10 -producer gas or water gas gener-ators, with or without their purifiers;acetylene gas generators and similarwater process gas generators, with orwithout their purifiers

RVC(40) or CTSH

8405 8405.90 -parts RVC(40) or CTH8406 Steam turbines and other vapour tur-

bines:8406 8406.10 -turbines for marine propulsion RVC(40) or CTSH8406 8406.81 -other turbines: of an output exceed-

ing 40 MWRVC(40) orCTSH, exceptfrom 8406.82

708



8406 8406.82 -other turbines: of an output not ex-ceeding 40 MW


8406 8406.90 -parts RVC(40) or CTH8407 Spark-ignition reciprocating or ro-

tary internal combustion piston en-gines

RVC(40) or CTH

8408 Compression-ignition internal com-bustion piston engines (diesel orsemi-diesel engines)

RVC(40) or CTH

8409 Parts suitable for use solely or prin-cipally with the engines of heading8407 or 8408

RVC(40) or CTH

8410 Hydraulic turbines, water wheels,and regulators therefor:

8410 8410.11 -hydraulic turbines and waterwheels: of a power not exceeding1,000 kW

RVC(40) orCTSH, exceptfrom 8410.12 or8410.13

8410 8410.12 -hydraulic turbines and waterwheels: of a power exceed-ing 1,000 kW but not exceeding10,000 kW


8410 8410.13 -hydraulic turbines and waterwheels: of a power exceeding10,000 kW


8410 8410.90 -parts, including regulators RVC(40) or CTH8411 Turbo-jets, turbo-propellers and

other gas turbines:8411 8411.11 -turbo-jets: of a thrust not exceeding

25 kNRVC(40) orCTSH, exceptfrom subheadings8411.11 through8411.82

8411 8411.12 -turbo-jets: of a thrust exceeding25 kN

RVC(40) orCTSH, exceptfrom subheadings8411.11 through8411.82

709



8411 8411.21 -turbo-propellers: of a power not ex-ceeding 1,100 kW


8411 8411.22 -turbo-propellers: of a power ex-ceeding 1,100 kW


8411 8411.81 -other gas turbines: of a power notexceeding 5,000 kW


8411 8411.82 -other gas turbines: of a power ex-ceeding 5,000 kW


8411 8411.91 -parts: of turbo-jets or turbo-pro-pellers

RVC(40) or CTH

8411 8411.99 -parts: other RVC(40) or CTH8412 Other engines and motors:8412 8412.10 -reaction engines other than turbo-jet RVC(40) or CTSH8412 8412.21 -hydraulic power engines and

motors: linear acting (cylinders)RVC(40) or CTSH

8412 8412.29 -hydraulic power engines andmotors: other

RVC(40) or CTSH

8412 8412.31 -pneumatic power engines andmotors: linear acting (cylinders)

RVC(40) or CTSH

8412 8412.39 -pneumatic power engines andmotors: other

RVC(40) or CTSH

8412 8412.80 -other RVC(40) or CTSH8412 8412.90 -parts RVC(40) or CTH8413 Pumps for liquids, whether or not

fitted with a measuring device; liquidelevators:

8413 8413.11 -pumps fitted or designed to be fit-ted with a measuring device: pumpsfor dispensing fuel or lubricants, ofthe type used in filling-stations or ingarages

RVC(40) or CTSH

710



8413 8413.19 -pumps fitted or designed to be fittedwith a measuring device: other

RVC(40) or CTSH

8413 8413.20 -hand pumps, other than those ofsubheading 8413.11 or 8413.19

RVC(40) or CTSH

8413 8413.30 -fuel, lubricating or cooling mediumpumps for internal combustion pis-ton engines

RVC(40) or CTSH

8413 8413.40 -concrete pumps RVC(40) or CTSH8413 8413.50 -other reciprocating positive dis-

placement pumpsRVC(40) or CTSH

8413 8413.60 -other rotary positive displacementpumps

RVC(40) or CTSH

8413 8413.70 -other centrifugal pumps RVC(40) or CTSH8413 8413.81 -other pumps; liquid elevators:

pumpsRVC(40) or CTSH

8413 8413.82 -other pumps; liquid elevators: li-quid elevators

RVC(40) or CTSH

8413 8413.91 -parts: of pumps RVC(40) or CTH8413 8413.92 -parts: of liquid elevators RVC(40) or CTH8414 Air or vacuum pumps, air or other

gas compressors and fans; ventilat-ing or recycling hoods incorporatinga fan, whether or not fitted with fil-ters:

8414 8414.10 -vacuum pumps RVC(40) or CTSH8414 8414.20 -hand-or foot-operated air pumps RVC(40) or CTSH8414 8414.30 -compressors of a kind used in refrig-

erating equipmentRVC(40) or CTSH

8414 8414.40 -air compressors mounted on awheeled chassis for towing

RVC(40) or CTSH

8414 8414.51 -fans: table, floor, wall, window,ceiling or roof fans, with a self-con-tained electric motor of an output notexceeding 125 W

RVC(40) or CTSH

8414 8414.59 -fans: other RVC(40) or CTSH8414 8414.60 -hoods having a maximum horizon-

tal side not exceeding 120 cmRVC(40) or CTSH

8414 8414.80 -other RVC(40) or CTSH8414 8414.90 -parts RVC(40) or CTH

711



8415 Air conditioning machines, compris-ing a motor-driven fan and elementsfor changing the temperature and hu-midity, including those machines inwhich the humidity cannot be separ-ately regulated:

8415 8415.10 -window or wall types, self-con-tained or “split-system”

RVC(40) or CTSH

8415 8415.20 -of a kind used for persons, in motorvehicles

RVC(40) or CTSH

8415 8415.81 -other: incorporating a refrigeratingunit and a valve for reversal of thecooling/heat cycle (reversible heatpumps)

RVC(40) or CTSH

8415 8415.82 -other: other, incorporating a refrig-erating unit

RVC(40) or CTSH

8415 8415.83 -other: not incorporating a refriger-ating unit

RVC(40) or CTSH

8415 8415.90 -parts RVC(40) or CTH8416 Furnace burners for liquid fuel, for

pulverised solid fuel or for gas;mechanical stokers, including theirmechanical grates, mechanical ashdischargers and similar appliances:

8416 8416.10 -furnace burners for liquid fuel RVC(40) or CTSH8416 8416.20 -other furnace burners, including

combination burnersRVC(40) or CTSH

8416 8416.30 -mechanical stokers, including theirmechanical grates, mechanical ashdischargers and similar appliances

RVC(40) or CTSH

8416 8416.90 -parts RVC(40) or CTH8417 Industrial or laboratory furnaces and

ovens, including incinerators, non-electric:

8417 8417.10 -furnaces and ovens for the roast-ing, melting or other heat-treatmentof ores, pyrites or of metals

RVC(40) or CTSH

8417 8417.20 -bakery ovens, including biscuitovens

RVC(40) or CTSH

8417 8417.80 -other RVC(40) or CTSH8417 8417.90 -parts RVC(40) or CTH

712



8418 Refrigerators, freezers and other re-frigerating or freezing equipment,electric or other; heat pumps otherthan air conditioning machines ofheading 8415:

8418 8418.10 -combined refrigerator-freezers, fit-ted with separate external doors

RVC(40) or CTSH

8418 8418.21 -refrigerators, household type: com-pression-type

RVC(40) or CTSH

8418 8418.29 -refrigerators, household type: other RVC(40) or CTSH8418 8418.30 -freezers of the chest type, not ex-

ceeding 800 ℓ capacityRVC(40) or CTSH

8418 8418.40 -freezers of the upright type, not ex-ceeding 900 ℓ capacity

RVC(40) or CTSH

8418 8418.50 -other furniture (chests, cabinets,display counters, show-cases andthe like) for storage and display, in-corporating refrigerating or freezingequipment

RVC(40) or CTSH

8418 8418.61 -other refrigerating or freezingequipment; heat pumps: heat pumpsother than air conditioning machinesof heading 8415

RVC(40) or CTSH

8418 8418.69 -other refrigerating or freezingequipment; heat pumps: other

RVC(40) or CTSH

8418 8418.91 -parts: furniture designed to receiverefrigerating or freezing equipment

RVC(40) or CTH

8418 8418.99 -parts: other RVC(40) or CTH8419 Machinery, plant or laboratory

equipment, whether or not elec-trically heated (excluding furnaces,ovens and other equipment of head-ing 8514), for the treatment of mater-ials by a process involving a changeof temperature such as heating, cook-ing, roasting, distilling, rectifying,sterilising, pasteurising, steaming,drying, evaporating, vaporising, co-densing or cooling, other than ma-chinery or plant of a kind used fordomestic purposes; instantaneous orstorage water heaters, non-electric:

713



8419 8419.11 -instantaneous or storage waterheaters, non-electric: instantaneousgas water heaters

RVC(40) or CTSH

8419 8419.19 -instantaneous or storage waterheaters, non-electric: other

RVC(40) or CTSH

8419 8419.20 -medical, surgical or laboratory ster-ilisers

RVC(40) or CTSH

8419 8419.31 -dryers: for agricultural products RVC(40) or CTSH8419 8419.32 -dryers: for wood, paper pulp, paper

or paperboardRVC(40) or CTSH

8419 8419.39 -dryers: other RVC(40) or CTSH8419 8419.40 -distilling or rectifying plant RVC(40) or CTSH8419 8419.50 -heat exchange units RVC(40) or CTSH8419 8419.60 -machinery for liquefying air or

other gasesRVC(40) or CTSH

8419 8419.81 -other machinery, plant and equip-ment: for making hot drinks or forcooking or heating food

RVC(40) or CTSH

8419 8419.89 -other machinery, plant and equip-ment: other

RVC(40) or CTSH

8419 8419.90 -parts RVC(40) or CTH8420 Calendering or other rolling ma-

chines, other than for metals or glass,and cylinders therefor:

8420 8420.10 -calendering or other rolling ma-chines

RVC(40) or CTSH

8420 8420.91 -parts: cylinders RVC(40) or CTH8420 8420.99 -parts: other RVC(40) or CTH8421 Centrifuges, including centrifugal

dryers; filtering or purifying ma-chinery and apparatus for liquids orgases:

8421 8421.11 -centrifuges, including centrifugaldryers: cream separators

RVC(40) or CTSH

8421 8421.12 -centrifuges, including centrifugaldryers: clothes-dryers

RVC(40) or CTSH

8421 8421.19 -centrifuges, including centrifugaldryers: other

RVC(40) or CTSH

8421 8421.21 -filtering or purifying machinery andapparatus for liquids: for filtering orpurifying water

RVC(40) or CTSH

714



8421 8421.22 -filtering or purifying machinery andapparatus for liquids: for filtering orpurifying beverages other than water

RVC(40) or CTSH

8421 8421.23 -filtering or purifying machinery andapparatus for liquids: oil or petrol-filters for internal combustion en-gines

RVC(40) or CTSH

8421 8421.29 -filtering or purifying machinery andapparatus for liquids: other

RVC(40) or CTSH

8421 8421.31 -filtering or purifying machinery andapparatus for gases: intake air filtersfor internal combustion engines

RVC(40) or CTSH

8421 8421.39 -filtering or purifying machinery andapparatus for gases: other

RVC(40) or CTSH

8421 8421.91 -parts: of centrifuges, including cen-trifugal dryers

RVC(40) or CTH

8421 8421.99 -parts: other RVC(40) or CTH8422 Dish washing machines; machin-

ery for cleaning or drying bottlesor other containers; machinery forfilling, closing, sealing or labellingbottles, cans, boxes, bags or othercontainers; machinery for capsulingbottles, jars, tubes and similar con-tainers; other packing or wrappingmachinery (including heat-shrinkwrapping machinery); machinery foraerating beverages:

8422 8422.11 -dish washing machines: of thehousehold type


8422 8422.19 -dish washing machines: other RVC(40) or CTHor RVC(35) +CTSH

8422 8422.20 -machinery for cleaning or dryingbottles or other containers


8422 8422.30 -machinery for filling, closing, seal-ing, or labelling bottles, cans, boxes,bags or other containers; machin-ery for capsuling bottles, jars, tubesand similar containers; machineryfor aerating beverages

RVC(40) or CTSH

715



8422 8422.40 -other packing or wrapping machin-ery (including heat-shrink wrappingmachinery)

RVC(40) or CTSH

8422 8422.90 -parts RVC(40) or CTH8423 Weighing machinery (excluding bal-

ances of a sensitivity of 5 cg orbetter), including weight operatedcounting or checking machines;weighing machine weights of allkinds:

8423 8423.10 -personal weighing machines, in-cluding baby scales; householdscales

RVC(40) or CTSH

8423 8423.20 -scales for continuous weighing ofgoods on conveyors

RVC(40) or CTSH

8423 8423.30 -constant weight scales and scalesfor discharging a predeterminedweight of material into a bag or con-tainer, including hopper scales

RVC(40) or CTSH

8423 8423.81 -other weighing machinery: havinga maximum weighing capacity notexceeding 30 kg

RVC(40) or CTSH

8423 8423.82 -other weighing machinery: hav-ing a maximum weighing capacityexceeding 30 kg but not exceeding5,000 kg

RVC(40) or CTSH

8423 8423.89 -other weighing machinery: other RVC(40) or CTSH8423 8423.90 -weighing machine weights of all

kinds; parts of weighing machineryRVC(40) or CTH

8424 Mechanical appliances (whether ornot hand-operated) for projecting,dispersing or spraying liquids orpowders; fire extinguishers, whetheror not charged; spray guns and simi-lar appliances; steam or sand blastingmachines and similar jet projectingmachines:

8424 8424.10 -fire extinguishers, whether or notcharged

RVC(40) or CTSH

8424 8424.20 -spray guns and similar appliances RVC(40) or CTSH8424 8424.30 -steam or sand blastingmachines and

similar jet projecting machinesRVC(40) or CTSH

716



8424 8424.81 -other appliances: agricultural orhorticultural

RVC(40) or CTSH

8424 8424.89 -other appliances: other RVC(40) or CTSH8424 8424.90 -parts RVC(40) or CTH8425 Pulley tackle and hoists other than

skip hoists; winches and capstans;jacks

RVC(40) or CTH

8426 Ships’ derricks; cranes, including ca-ble cranes; mobile lifting frames,straddle carriers and works trucks fit-ted with a crane

RVC(40) or CTH

8427 Fork-lift trucks; other works trucksfitted with lifting or handling equip-ment

RVC(40) or CTH

8428 Other lifting, handling, loading orunloading machinery (for example,lifts, escalators, conveyors, telefer-ics)

RVC(40) or CTH

8429 Self-propelled bulldozers, angle-dozers, graders, levellers, scrapers,mechanical shovels, excavators,shovel loaders, tamping machinesand road rollers

RVC(40) or CTH

8430 Other moving, grading, levelling,scraping, excavating, tamping, com-pacting, extracting or boring ma-chinery, for earth, minerals or ores;pile-drivers and pile-extractors;snow-ploughs and snow-blowers

RVC(40) or CTH

8431 Parts suitable for use solely or princi-pally with the machinery of headings8425 to 8430

RVC(40) or CTH

8432 Agricultural, horticultural or forestrymachinery for soil preparation orcultivation; lawn or sports-groundrollers:

8432 8432.10 -ploughs RVC(40) or CTSH8432 8432.21 -harrows, scarifiers, cultivators,

weeders and hoes: disc harrowsRVC(40) or CTSH

8432 8432.29 -harrows, scarifiers, cultivators,weeders and hoes: other

RVC(40) or CTSH

8432 8432.30 -seeders, planters and transplanters RVC(40) or CTSH

717



8432 8432.40 -manure spreaders and fertilizer dis-tributors

RVC(40) or CTSH

8432 8432.80 -other machinery RVC(40) or CTSH8432 8432.90 -parts RVC(40) or CTH8433 Harvesting or threshing machinery,

including straw or fodder balers;grass or hay mowers; machines forcleaning, sorting or grading eggs,fruit or other agricultural produce,other than machinery of heading8437:

8433 8433.11 -mowers for lawns, parks or sports-grounds: powered, with the cuttingdevice rotating in a horizontal plane

RVC(40) or CTSH

8433 8433.19 -mowers for lawns, parks or sports-grounds: other

RVC(40) or CTSH

8433 8433.20 -other mowers, including cutter barsfor tractor mounting

RVC(40) or CTSH

8433 8433.30 -other haymaking machinery RVC(40) or CTSH8433 8433.40 -straw or fodder balers, including

pick-up balersRVC(40) or CTSH

8433 8433.51 -other harvesting machinery; thresh-ing machinery: combine harvester-threshers

RVC(40) or CTSH

8433 8433.52 -other harvesting machinery; thresh-ing machinery: other threshing ma-chinery

RVC(40) or CTSH

8433 8433.53 -other harvesting machinery; thresh-ing machinery: root or tuber harvest-ing machines

RVC(40) or CTSH

8433 8433.59 -other harvesting machinery; thresh-ing machinery: other

RVC(40) or CTSH

8433 8433.60 -machines for cleaning, sorting orgrading eggs, fruit or other agricul-tural produce

RVC(40) or CTSH

8433 8433.90 -parts RVC(40) or CTH8434 Milking machines and dairy machin-

ery:8434 8434.10 -milking machines RVC(40) or CTSH8434 8434.20 -dairy machinery RVC(40) or CTSH8434 8434.90 -parts RVC(40) or CTH

718



8435 Presses, crushers and similar ma-chinery used in the manufacture ofwine, cider, fruit juices or similarbeverages:

8435 8435.10 -machinery RVC(40) or CTSH8435 8435.90 -parts RVC(40) or CTH8436 Other agricultural, horticul-

tural, forestry, poultry-keeping orbee-keeping machinery, includinggermination plant fitted with mech-anical or thermal equipment; poultryincubators and brooders:

8436 8436.10 -machinery for preparing animalfeeding stuffs

RVC(40) or CTSH

8436 8436.21 -poultry-keeping machinery; poultryincubators and brooders: poultry in-cubators and brooders

RVC(40) or CTSH

8436 8436.29 -poultry-keeping machinery; poultryincubators and brooders: other

RVC(40) or CTSH

8436 8436.80 -other machinery RVC(40) or CTSH8436 8436.91 -parts: of poultry-keeping machin-

ery or poultry incubators and brood-ers

RVC(40) or CTH

8436 8436.99 -parts: other RVC(40) or CTH8437 Machines for cleaning, sorting or

grading seed, grain or dried legumi-nous vegetables; machinery used inthe milling industry or for the work-ing of cereals or dried leguminousvegetables, other than farm-type ma-chinery:

8437 8437.10 -machines for cleaning, sorting orgrading seed, grain or dried legumi-nous vegetables

RVC(40) or CTSH

8437 8437.80 -other machinery RVC(40) or CTSH8437 8437.90 -parts RVC(40) or CTH8438 Machinery, not specified or included

elsewhere in this chapter, for the in-dustrial preparation or manufactureof food or drink, other than machin-ery for the extraction or preparationof animal or fixed vegetable fats oroils:

719



8438 8438.10 -bakery machinery and machineryfor the manufacture of macaroni,spaghetti or similar products

RVC(40) or CTSH

8438 8438.20 -machinery for the manufacture ofconfectionery, cocoa or chocolate

RVC(40) or CTSH

8438 8438.30 -machinery for sugar manufacture RVC(40) or CTSH8438 8438.40 -brewery machinery RVC(40) or CTSH8438 8438.50 -machinery for the preparation of

meat or poultryRVC(40) or CTSH

8438 8438.60 -machinery for the preparation offruits, nuts or vegetables

RVC(40) or CTSH

8438 8438.80 -other machinery RVC(40) or CTSH8438 8438.90 -parts RVC(40) or CTH8439 Machinery for making pulp of fi-

brous cellulosic material or for mak-ing or finishing paper or paperboard:

8439 8439.10 -machinery for making pulp of fi-brous cellulosic material

RVC(40) or CTSH

8439 8439.20 -machinery for making paper orpaperboard

RVC(40) or CTSH

8439 8439.30 -machinery for finishing paper orpaperboard

RVC(40) or CTSH

8439 8439.91 -parts: of machinery for making pulpof fibrous cellulosic material

RVC(40) or CTH

8439 8439.99 -parts: other RVC(40) or CTH8440 Book-binding machinery, including

book-sewing machines:8440 8440.10 -machinery RVC(40) or CTSH8440 8440.90 -parts RVC(40) or CTH8441 Other machinery for making up

paper pulp, paper or paperboard,including cutting machines of allkinds:

8441 8441.10 -cutting machines: RVC(40) or CTSH8441 8441.20 -machines for making bags, sacks or

envelopesRVC(40) or CTSH

8441 8441.30 -machines for making cartons,boxes, cases, tubes, drums or similarcontainers, other than by moulding

RVC(40) or CTSH

8441 8441.40 -machines for moulding articles inpaper pulp, paper or paperboard

RVC(40) or CTSH

720



8441 8441.80 -other machinery RVC(40) or CTSH8441 8441.90 -parts RVC(40) or CTH8442 Machinery, apparatus and equipment

(other than the machine-tools ofheadings 8456 to 8465), for prepar-ing or making plates, cylinders orother printing components; plates,cylinders and lithographic stones,prepared for printing purposes (forexample, planed, grained or pol-ished):

8442 8442.30 -machinery, apparatus and equip-ment

RVC(40) or CTSH

8442 8442.40 -parts of the foregoing machinery,apparatus or equipment

RVC(40) or CTH

8442 8442.50 -plates, cylinders and other print-ing components; plates, cylindersand lithographic stones, preparedfor printing purposes (for example,planed, grained or polished)

RVC(40) or CTH

8443 Printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442; other printers, copyingmachines and facsimile machines,whether or not combined; parts andaccessories thereof:

8443 8443.11 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: offset printing machinery,reel-fed

RVC(40) or CTSH

8443 8443.12 -printing machinery used for print-ing by means of plates, cylindersand other printing components ofheading 8442: offset printing ma-chinery, sheet-fed, office type (usingsheets with one side not exceeding22 cm and the other side not exceed-ing 36 cm in the unfolded state)

RVC(40) or CTSH

8443 8443.13 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: other offset printing ma-chinery

RVC(40) or CTSH

721



8443 8443.14 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: letterpress printing ma-chinery, reel fed, excluding flexo-graphic printing

RVC(40) or CTSH

8443 8443.15 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: letterpress printing ma-chinery, other than reel fed, exclud-ing flexographic printing

RVC(40) or CTSH

8443 8443.16 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: flexographic printing ma-chinery

RVC(40) or CTSH

8443 8443.17 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: gravure printing machin-ery

RVC(40) or CTSH

8443 8443.19 -printing machinery used for print-ing by means of plates, cylinders andother printing components of head-ing 8442: other

RVC(40) or CTSH

8443 8443.31 -other printers, copying machinesand facsimile machines, whether ornot combined: machines which per-form two or more of the functions ofprinting, copying or facsimile trans-mission, capable of connecting to anautomatic data processing machineor to a network

RVC(40) or CTSH

8443 8443.32 -other printers, copying machinesand facsimile machines, whetheror not combined: other, capable ofconnecting to an automatic data pro-cessing machine or to a network

RVC(40) or CTSH

8443 8443.39 -other printers, copying machinesand facsimile machines, whether ornot combined: other

RVC(40) or CTSH

722



8443 8443.91 -parts and accessories: parts andaccessories of printing machineryused for printing by means of plates,cylinders and other printing compo-nents of heading 8442

RVC(40) or CTH

8443 8443.99 -parts and accessories: other RVC(40) or CTH8444 Machines for extruding, drawing,

texturing or cutting man-made tex-tile materials

RVC(40) or CTH

8445 Machines for preparing textile fibres;spinning, doubling or twisting ma-chines and other machinery for pro-ducing textile yarns; textile reelingor winding (including weft-winding)machines and machines for prepar-ing textile yarns for use on the ma-chines of heading 8446 or 8447

RVC(40) or CTH

8446 Weaving machines (looms) RVC(40) or CTH8447 Knitting machines, stitch-bonding

machines and machines for makinggimped yarn, tulle, lace, embroidery,trimmings, braid or net andmachinesfor tufting

RVC(40) or CTH

8448 Auxiliary machinery for use withmachines of heading 8444, 8445,8446 or 8447 (for example, dob-bies, jacquards, automatic stop mo-tions, shuttle changingmechanisms);parts and accessories suitable for usesolely or principally with the ma-chines of this heading or of head-ing 8444, 8445, 8446 or 8447 (forexample, spindles and spindle fly-ers, card clothing, combs, extrudingnipples, shuttles, healds and heald-frames, hosiery needles):

8448 8448.11 -auxiliarymachinery for machines ofheading 8444, 8445, 8446 or 8447:dobbies and jacquards; card reduc-ing, copying, punching or assem-bling machines for use therewith

RVC(40) or CTSH

8448 8448.19 -auxiliarymachinery for machines ofheading 8444, 8445, 8446 or 8447:other

RVC(40) or CTSH

723



8448 8448.20 -parts and accessories of machinesof heading 8444 or of their auxiliarymachinery

RVC(40) or CTH

8448 8448.31 -parts and accessories of machinesof heading 8445 or of their auxiliarymachinery: card clothing

RVC(40) or CTH

8448 8448.32 -parts and accessories of machinesof heading 8445 or of their auxiliarymachinery: of machines for prepar-ing textile fibres, other than cardclothing

RVC(40) or CTH

8448 8448.33 -parts and accessories of machinesof heading 8445 or of their auxiliarymachinery: spindles, spindle flyers,spinning rings and ring travellers

RVC(40) or CTH

8448 8448.39 -parts and accessories of machinesof heading 8445 or of their auxiliarymachinery: other

RVC(40) or CTH

8448 8448.42 -parts and accessories of weavingmachines (looms) or of their aux-iliary machinery: reeds for looms,healds and heald-frames

RVC(40) or CTH

8448 8448.49 -parts and accessories of weavingmachines (looms) or of their auxil-iary machinery: other

RVC(40) or CTH

8448 8448.51 -parts and accessories of machinesof heading 8447 or of their aux-iliary machinery: sinkers, needlesand other articles used in formingstitches

RVC(40) or CTH

8448 8448.59 -parts and accessories of machinesof heading 8447 or of their auxiliarymachinery: other

RVC(40) or CTH

8449 Machinery for the manufacture orfinishing of felt or nonwovens in thepiece or in shapes, includingmachin-ery for making felt hats; blocks formaking hats

RVC(40) or CTH

8450 Household or laundry-type washingmachines, including machines whichboth wash and dry:

8450 8450.11 -machines, each of a dry linen cap-acity not exceeding 10 kg: fully-automatic machines


724



8450 8450.12 -machines, each of a dry linen cap-acity not exceeding 10 kg: other ma-chines, with built-in centrifugal drier


8450 8450.19 -machines, each of a dry linen cap-acity not exceeding 10 kg: other


8450 8450.20 -machines, each of a dry linen cap-acity exceeding 10 kg


8450 8450.90 -parts RVC(40) or CTH8451 Machinery (other than machines of

heading 8450) for washing, cleaning,wringing, drying, ironing, pressing(including fusing presses), bleach-ing, dyeing, dressing, finishing, coat-ing or impregnating textile yarns,fabrics or made up textile articles andmachines for applying the paste tothe base fabric or other support usedin the manufacture of floor cover-ings such as linoleum; machines forreeling, unreeling, folding, cutting orpinking textile fabrics:

8451 8451.10 -dry-cleaning machines RVC(40) or CTHor RVC(35) +CTSH

8451 8451.21 -dryingmachines: each of a dry linencapacity not exceeding 10 kg


8451 8451.29 -drying machines: other RVC(40) or CTHor RVC(35) +CTSH

8451 8451.30 -ironing machines and presses (in-cluding fusing presses)


8451 8451.40 -washing, bleaching or dyeing ma-chines


8451 8451.50 -machines for reeling, unreeling,folding, cutting or pinking textilefabrics


8451 8451.80 -other machinery RVC(40) or CTHor RVC(35) +CTSH

725



8451 8451.90 -parts RVC(40) or CTH8452 Sewing machines, other than

book-sewing machines of heading8440; furniture, bases and coversspecially designed for sewing ma-chines; sewing machine needles:

8452 8452.10 -sewing machines of the householdtype


8452 8452.21 -other sewing machines: automaticunits

RVC(40) or CTSH

8452 8452.29 -other sewing machines: other RVC(40) or CTSH8452 8452.30 -sewing machine needles RVC(40) or CTH8452 8452.40 -furniture, bases and covers for

sewing machines and parts thereofRVC(40) or CTH

8452 8452.90 -other parts of sewing machines RVC(40) or CTH8453 Machinery for preparing, tanning

or working hides, skins or leatheror for making or repairing footwearor other articles of hides, skins orleather, other than sewing machines:

8453 8453.10 -machinery for preparing, tanning orworking hides, skins or leather

RVC(40) or CTSH

8453 8453.20 -machinery for making or repairingfootwear

RVC(40) or CTSH

8453 8453.80 -other machinery RVC(40) or CTSH8453 8453.90 -parts RVC(40) or CTH8454 Converters, ladles, ingot moulds and

casting machines, of a kind used inmetallurgy or in metal foundries:

8454 8454.10 -converters RVC(40) or CTSH8454 8454.20 -ingot moulds and ladles RVC(40) or CTSH8454 8454.30 -casting machines RVC(40) or CTSH8454 8454.90 -parts RVC(40) or CTH8455 Metal-rolling mills and rolls there-

for:8455 8455.10 -tube mills RVC(40) or CTSH8455 8455.21 -other rolling mills: hot or combin-

ation hot and coldRVC(40) or CTSH

8455 8455.22 -other rolling mills: cold RVC(40) or CTSH

726



8455 8455.30 -rolls for rolling mills RVC(40) or CTSH8455 8455.90 -other parts RVC(40) or CTH8456 Machine-tools for working any ma-

terial by removal ofmaterial, by laseror other light or photon beam, ul-trasonic, electro-discharge, electro-chemical, electron beam, ionic-beamor plasma arc processes

RVC(40) or CTH

8457 Machining centres, unit constructionmachines (single station) and multi-station transfer machines, for work-ing metal

RVC(40) or CTH

8458 Lathes (including turning centres)for removing metal

RVC(40) or CTH

8459 Machine-tools (including way-typeunit head machines) for drilling, bor-ing, milling, threading or tapping byremoving metal, other than lathes(including turning centres) of head-ing 8458

RVC(40) or CTH

8460 Machine-tools for deburring, sharp-ening, grinding, honing, lapping,polishing or otherwise finishingmetal or cermets by means of grind-ing stones, abrasives or polishingproducts, other than gear cutting,gear grinding or gear finishing ma-chines of heading 8461

RVC(40) or CTH

8461 Machine-tools for planing, shap-ing, slotting, broaching, gear cut-ting, gear grinding or gear finishing,sawing, cutting-off and other ma-chine-tools working by removingmetal or cermets, not elsewhere spe-cified or included

RVC(40) or CTH

8462 Machine-tools (including presses)for working metal by forging,hammering or die-stamping; ma-chine-tools (including presses) forworking metal by bending, folding,straightening, flattening, shearing,punching or notching; presses forworking metal or metal carbides, notspecified above

RVC(40) or CTH

727



8463 Other machine-tools for workingmetal or cermets, without removingmaterial

RVC(40) or CTH

8464 Machine-tools for working stone, ce-ramics, concrete, asbestos-cement orlike mineral materials or for coldworking glass

RVC(40) or CTH

8465 Machine-tools (including machinesfor nailing, stapling, glueing orotherwise assembling) for workingwood, cork, bone, hard rubber, hardplastics or similar hard materials

RVC(40) or CTH

8466 Parts and accessories suitable foruse solely or principally with themachines of headings 8456 to 8465,including work or tool holders,self-opening dieheads, dividingheads and other special attachmentsfor machine-tools; tool holders forany type of tool for working in thehand

RVC(40) or CTH

8467 Tools for working in the hand, pneu-matic, hydraulic or with self-con-tained electric or non-electric motor:

8467 8467.11 -pneumatic: rotary type (includingcombined rotary percussion)

RVC(40) or CTSH

8467 8467.19 -pneumatic: other RVC(40) or CTSH8467 8467.21 -with self-contained electric motor:

drills of all kindsRVC(40) or CTSH

8467 8467.22 -with self-contained electric motor:saws

RVC(40) or CTSH

8467 8467.29 -with self-contained electric motor:other

RVC(40) or CTSH

8467 8467.81 -other tools: chain saws RVC(40) or CTSH8467 8467.89 -other tools: other RVC(40) or CTSH8467 8467.91 -parts: of chain saws RVC(40) or CTH8467 8467.92 -parts: of pneumatic tools RVC(40) or CTH,

except from 84078467 8467.99 -parts: other RVC(40) or CTH,

except from 8407

728



8468 Machinery and apparatus for solder-ing, brazing or welding, whether ornot capable of cutting, other thanthose of heading 8515; gas-operatedsurface tempering machines and ap-pliances:

8468 8468.10 -hand-held blow pipes RVC(40) or CTSH8468 8468.20 -other gas-operated machinery and

apparatusRVC(40) or CTSH

8468 8468.80 -other machinery and apparatus RVC(40) or CTSH8468 8468.90 -parts RVC(40) or CTH8469 Typewriters other than printers of

heading 8443; word-processing ma-chines

RVC(40) or CTH

8470 Calculating machines and pocket-size data recording, reproducingand displaying machines with cal-culating functions; accounting ma-chines, postage-franking machines,ticket-issuing machines and similarmachines, incorporating a calculat-ing device; cash registers

RVC(40) or CTH

8471 Automatic data processing machinesand units thereof; magnetic or op-tical readers, machines for transcrib-ing data onto data media in codedform and machines for processingsuch data, not elsewhere specified orincluded:

8471 8471.30 -portable automatic data processingmachines, weighing not more than10 kg, consisting of at least a centralprocessing unit, a keyboard and adisplay

RVC(40) or CTSH

8471 8471.41 -other automatic data processing ma-chines: comprising in the same hous-ing at least a central processing unitand an input and output unit, whetheror not combined

RVC(40) or CTSH

8471 8471.49 -other automatic data processing ma-chines: other, presented in the formof systems

RVC(40) or CTSH

729



8471 8471.50 -processing units other than thoseof subheading 8471.41 or 8471.49,whether or not containing in thesame housing 1 or 2 of the followingtypes of unit: storage units, inputunits, output units

RVC(40) or CTSH

8471 8471.60 -input or output units, whether or notcontaining storage units in the samehousing

RVC(40) or CTSH

8471 8471.70 -storage units RVC(40) or CTSH8471 8471.80 -other units of automatic data pro-

cessing machinesRVC(40) or CTSH

8471 8471.90 -other RVC(40) or CTSH8472 Other office machines (for example,

hectograph or stencil duplicatingmachines, addressing machines,automatic banknote dispensers,coin-sorting machines, coin-count-ing or wrapping machines, pen-cil-sharpening machines, perforatingor stapling machines)

RVC(40) or CTH

8473 Parts and accessories (other thancovers, carrying cases and the like)suitable for use solely or principallywith machines of headings 8469 to8472

RVC(40) or CTH

8474 Machinery for sorting, screen-ing, separating, washing, crushing,grinding, mixing or kneading earth,stone, ores or other mineral sub-stances, in solid (including powderor paste) form; machinery for ag-glomerating, shaping or mouldingsolid mineral fuels, ceramic paste,unhardened cements, plastering ma-terials or other mineral products inpowder or paste form; machines forforming foundry moulds of sand:

8474 8474.10 -sorting, screening, separating orwashing machines

RVC(40) or CTSH

8474 8474.20 -crushing or grinding machines RVC(40) or CTSH8474 8474.31 -mixing or kneading machines: con-

crete or mortar mixersRVC(40) or CTSH

730



8474 8474.32 -mixing or kneading machines: ma-chines for mixingmineral substanceswith bitumen

RVC(40) or CTSH

8474 8474.39 -mixing or kneadingmachines: other RVC(40) or CTSH8474 8474.80 -other machinery RVC(40) or CTSH8474 8474.90 -parts RVC(40) or CTH8475 Machines for assembling electric

or electronic lamps, tubes or valvesor flashbulbs, in glass envelopes;machines for manufacturing or hotworking glass or glassware:

8475 8475.10 -machines for assembling electric orelectronic lamps, tubes or valves orflash-bulbs, in glass envelopes

RVC(40) or CTSH

8475 8475.21 -machines for manufacturing or hotworking glass or glassware: ma-chines for making optical fibres andpreforms thereof

RVC(40) or CTSH

8475 8475.29 -machines for manufacturing or hotworking glass or glassware: other

RVC(40) or CTSH

8475 8475.90 -parts RVC(40) or CTH8476 Automatic goods-vending ma-

chines (for example, postage stamp,cigarette, food or beverage ma-chines), including money-changingmachines:

8476 8476.21 -automatic beverage-vending ma-chines: incorporating heating orrefrigerating devices


8476 8476.29 -automatic beverage-vending ma-chines: other

RVC(40) orCTSH, exceptfrom 8476.21 or8476.81 through8476.89

8476 8476.81 -other machines: incorporating heat-ing or refrigerating devices

RVC(40) orCTSH, exceptfrom 8476.21through 8476.29or 8476.89

8476 8476.89 -other machines: other RVC(40) orCTSH, exceptfrom 8476.21through 8476.81

731



8476 8476.90 -parts RVC(40) or CTH8477 Machinery for working rubber or

plastics or for the manufacture ofproducts from these materials, notspecified or included elsewhere inthis chapter:

8477 8477.10 -injection-moulding machines: RVC(40) or CTSH8477 8477.20 -extruders RVC(40) or CTSH8477 8477.30 -blow moulding machines RVC(40) or CTSH8477 8477.40 -vacuum moulding machines and

other thermoforming machinesRVC(40) or CTSH

8477 8477.51 -other machinery for moulding orotherwise forming: for mouldingor retreading pneumatic tyres or formoulding or otherwise forming innertubes

RVC(40) or CTSH

8477 8477.59 -other machinery for moulding orotherwise forming: other

RVC(40) or CTSH

8477 8477.80 -other machinery RVC(40) or CTSH8477 8477.90 -parts RVC(40) or CTH8478 Machinery for preparing or making

up tobacco, not specified or includedelsewhere in this chapter:

8478 8478.10 -machinery RVC(40) or CTSH8478 8478.90 -parts RVC(40) or CTH8479 Machines and mechanical appli-

ances having individual functions,not specified or included elsewherein this chapter:

8479 8479.10 -machinery for public works, build-ing or the like

RVC(40) or CTSH

8479 8479.20 -machinery for the extraction orpreparation of animal or fixed vege-table fats or oils

RVC(40) or CTSH

8479 8479.30 -presses for the manufacture of par-ticle board or fibre building board ofwood or other ligneous materials andother machinery for treating wood orcork

RVC(40) or CTSH

8479 8479.40 -rope or cable-making machines RVC(40) or CTSH

732



8479 8479.50 -industrial robots, not elsewhere spe-cified or included

RVC(40) or CTSH

8479 8479.60 -evaporative air coolers RVC(40) or CTSH8479 8479.81 -other machines and mechanical ap-

pliances: for treating metal, includ-ing electric wire coil-winders

RVC(40) or CTSH

8479 8479.82 -other machines and mechanical ap-pliances: mixing, kneading, crush-ing, grinding, screening, sifting, ho-mogenising, emulsifying or stirringmachines

RVC(40) or CTSH

8479 8479.89 -other machines and mechanical ap-pliances: other

RVC(40) or CTSH

8479 8479.90 -parts RVC(40) or CTH8480 Moulding boxes for metal foundry;

mould bases; moulding patterns;moulds for metal (other than ingotmoulds), metal carbides, glass, min-eral materials, rubber or plastics

RVC(40) or CTH

8481 Taps, cocks, valves and similar ap-pliances for pipes, boiler shells,tanks, vats or the like, includingpressure-reducing valves and ther-mostatically controlled valves:

8481 8481.10 -pressure-reducing valves RVC(40) or CTHor RVC(35) +CTSH

8481 8481.20 -valves for oleohydraulic or pneu-matic transmissions


8481 8481.30 -check (nonreturn) valves RVC(40) or CTHor RVC(35) +CTSH

8481 8481.40 -safety or relief valves RVC(40) or CTHor RVC(35) +CTSH

8481 8481.80 -other appliances RVC(40) or CTHor RVC(35) +CTSH

8481 8481.90 -parts RVC(40) or CTH8482 Ball or roller bearings:

733



8482 8482.10 -ball bearings RVC(40) or CTHor RVC(35) +CTSH

8482 8482.20 -tapered roller bearings, includingcone and tapered roller assemblies


8482 8482.30 -spherical roller bearings RVC(40) or CTHor RVC(35) +CTSH

8482 8482.40 -needle roller bearings RVC(40) or CTHor RVC(35) +CTSH

8482 8482.50 -other cylindrical roller bearings RVC(40) or CTHor RVC(35) +CTSH

8482 8482.80 -other, including combinedball/roller bearings


8482 8482.91 -parts: balls, needles and rollers RVC(40) or CTH8482 8482.99 -parts: other RVC(40) or CTH8483 Transmission shafts (including cam

shafts and crank shafts) and cranks;bearing housings and plain shaftbearings; gears and gearing; ball orroller screws; gear boxes and otherspeed changers, including torqueconverters; flywheels and pulleys,including pulley blocks; clutchesand shaft couplings (including uni-versal joints):

8483 8483.10 -transmission shafts (including camshafts and crank shafts) and cranks

RVC(40)

8483 8483.20 -bearing housings, incorporating ballor roller bearings

RVC(40) or CTH

8483 8483.30 -bearing housings, not incorporatingball or roller bearings; plain shaftbearings

RVC(40) or CTH

8483 8483.40 -gears and gearing, other thantoothed wheels, chain sprocketsand other transmission elementspresented separately; ball or rollerscrews; gear boxes and other speedchangers, including torque convert-ers

RVC(40) or CTH

734



8483 8483.50 -flywheels and pulleys, includingpulley blocks

RVC(40) or CTH

8483 8483.60 -clutches and shaft couplings (in-cluding universal joints)

RVC(40) or CTH

8483 8483.90 -toothed wheels, chain sprocketsand other transmission elements pre-sented separately; parts

RVC(40) or CTH

8484 Gaskets and similar joints of metalsheeting combined with other mater-ial or of 2 or more layers of metal;sets or assortments of gaskets andsimilar joints, dissimilar in composi-tion, put up in pouches, envelopes orsimilar packings; mechanical seals

RVC(40) or CTH

8486 Machines and apparatus of a kindused solely or principally for themanufacture of semiconductorboules or wafers, semiconductor de-vices, electronic integrated circuitsor flat panel displays; machines andapparatus specified in Note 9(c) tothis chapter; parts and accessories:

8486 8486.10 -machines and apparatus for themanufacture of boules or wafers

RVC(40) or CTSH

8486 8486.20 -machines and apparatus for themanufacture of semiconductor de-vices or of electronic integrated cir-cuits

RVC(40) or CTSH

8486 8486.30 -machines and apparatus for themanufacture of flat panel displays

RVC(40) or CTSH

8486 8486.40 -machines and apparatus specified inNote 9(c) to this chapter

RVC(40) or CTSH

8486 8486.90 -parts and accessories RVC(40) or CTH8487 Machinery parts, not containing

electrical connectors, insulators,coils, contacts or other electricalfeatures, not specified or includedelsewhere in this chapter:

8487 8487.10 -ships’ or boats’ propellers andblades therefor

RVC(40) or CTSH

8487 8487.90 -other RVC(40) or CTH

735



Chapter 85 Electrical machinery and equip-ment and parts thereof; soundrecorders and reproducers, tele-vision image and sound recordersand reproducers, and parts andaccessories of such articles

8501 Electric motors and generators (ex-cluding generating sets)

RVC(40) or CTH

8502 Electric generating sets and rotaryconverters

RVC(40) or CTH

8503 Parts suitable for use solely or prin-cipally with the machines of heading8501 or 8502

RVC(40) or CTH

8504 Electrical transformers, static con-verters (for example, rectifiers) andinductors:

8504 8504.10 -ballasts for discharge lamps or tubes RVC(40) or CTSH8504 8504.21 -liquid dielectric transformers: hav-

ing a power handling capacity notexceeding 650 kVA


8504 8504.22 -liquid dielectric transformers: hav-ing a power handling capacity ex-ceeding 650 kVA but not exceeding10,000 kVA


8504 8504.23 -liquid dielectric transformers: hav-ing a power handling capacity ex-ceeding 10,000 kVA


8504 8504.31 -other transformers: having a powerhandling capacity not exceeding1 kVA


8504 8504.32 -other transformers: having a powerhandling capacity exceeding 1 kVAbut not exceeding 16 kVA

RVC(40) orCTSH, exceptfrom 8504.31,8504.33 or8504.34

8504 8504.33 -other transformers: having a powerhandling capacity exceeding 16 kVAbut not exceeding 500 kVA

RVC(40) orCTSH, exceptfrom 8504.31,8504.32 or8504.34

736



8504 8504.34 -other transformers: having apower handling capacity exceeding500 kVA


8504 8504.40 -static converters RVC(40) or CTSH8504 8504.50 -other inductors RVC(40) or CTSH8504 8504.90 -parts RVC(40) or CTH8505 Electro-magnets; permanent mag-

nets and articles intended to becomepermanent magnets after magnetisa-tion; electro-magnetic or permanentmagnet chucks, clamps and similarholding devices; electro-magneticcouplings, clutches and brakes; elec-tro-magnetic lifting heads:

8505 8505.11 -permanent magnets and articles in-tended to become permanent mag-nets after magnetisation: of metal

RVC(40) or CTSH

8505 8505.19 -permanent magnets and articles in-tended to become permanent mag-nets after magnetisation: other

RVC(40) or CTSH

8505 8505.20 -electro-magnetic couplings,clutches and brakes

RVC(40) or CTSH

8505 8505.90 -other, including parts RVC(40) or CTH8506 Primary cells and primary batteries:8506 8506.10 -manganese dioxide RVC(40) or CTH

or RVC(35) +CTSH

8506 8506.30 -mercuric oxide RVC(40) or CTHor RVC(35) +CTSH

8506 8506.40 -silver oxide RVC(40) or CTHor RVC(35) +CTSH

8506 8506.50 -lithium RVC(4 0) or CTHor RVC(35) +CTSH

8506 8506.60 -air-zinc RVC(4 0) or CTHor RVC(35) +CTSH

8506 8506.80 -other primary cells and primary bat-teries


737



8506 8506.90 -parts RVC(40) or CTH8507 Electric accumulators, including

separators therefor, whether or notrectangular (including square):

8507 8507.10 -lead-acid, of a kind used for startingpiston engines

RVC(40)

8507 8507.20 -other lead-acid accumulators RVC(40)8507 8507.30 -nickel-cadmium RVC(40)8507 8507.40 -nickel-iron RVC(40)8507 8507.80 -other accumulators RVC(40)8507 8507.90 -parts RVC(40) or CTH8508 Vacuum cleaners:8508 8508.11 -with self-contained electrical

motor: of a power not exceeding1,500 W and having a dust bag orother receptacle capacity not exceed-ing 20 ℓ


8508 8508.19 -with self-contained electricalmotor: other


8508 8508.60 -other vacuum cleaners RVC(40) or CTHor RVC(35) +CTSH

8508 8508.70 -parts RVC(40) or CTH8509 Electro-mechanical domestic appli-

ances, with self-contained electricmotor, other than vacuum cleaners ofheading 8508:

8509 8509.40 -food grinders and mixers; fruit orvegetable juice extractors


8509 8509.80 -other appliances RVC(40) or CTHor RVC(35) +CTSH

8509 8509.90 -parts RVC(40) or CTH8510 Shavers, hair clippers and hair-re-

moving appliances, with self-con-tained electric motor:

8510 8510.10 -shavers RVC(4 0) or CTHor RVC(35) +CTSH

738



8510 8510.20 -hair clippers RVC(40) or CTHor RVC(35) +CTSH

8510 8510.30 -hair-removing appliances RVC(40) or CTHor RVC(35) +CTSH

8510 8510.90 -parts RVC(40) or CTH8511 Electrical ignition or starting equip-

ment of a kind used for spark-igni-tion or compression-ignition internalcombustion engines (for example,ignition magnetos, magneto-dy-namos, ignition coils, sparking plugsand glow plugs, starter motors);generators (for example, dynamos,alternators) and cut-outs of a kindused in conjunction with such en-gines:

8511 8511.10 -sparking plugs RVC(40)8511 8511.20 -ignition magnetos; magneto-dy-

namos; magnetic flywheelsRVC(40)

8511 8511.30 -distributors; ignition coils RVC(40)8511 8511.40 -starter motors and dual purpose

starter-generatorsRVC(40)

8511 8511.50 -other generators RVC(40)8511 8511.80 -other equipment RVC(40)8511 8511.90 -parts RVC(40) or CTH8512 Electrical lighting or signalling

equipment (excluding articles ofheading 8539), windscreen wipers,defrosters and demisters, of a kindused for cycles or motor vehicles:

8512 8512.10 -lighting or visual signalling equip-ment of a kind used on bicycles

RVC(40)

8512 8512.20 -other lighting or visual signallingequipment

RVC(40)

8512 8512.30 -sound signalling equipment RVC(40)8512 8512.40 -windscreen wipers, defrosters and

demistersRVC(40)

8512 8512.90 -parts RVC(40) or CTH

739



8513 Portable electric lamps designed tofunction by their own source of en-ergy (for example, dry batteries, ac-cumulators, magnetos), other thanlighting equipment of heading 8512:

8513 8513.10 -lamps RVC(40) or CTHor RVC(35) +CTSH

8513 8513.90 -parts RVC(40) or CTH8514 Industrial or laboratory electric fur-

naces and ovens (including thosefunctioning by induction or dielec-tric loss); other industrial or labora-tory equipment for the heat treatmentof materials by induction or dielec-tric loss:

8514 8514.10 -resistance heated furnaces andovens


8514 8514.20 -furnaces and ovens functioning byinduction or dielectric loss


8514 8514.30 -other furnaces and ovens RVC(40) or CTHor RVC(35) +CTSH

8514 8514.40 -other equipment for the heat treat-ment of materials by induction or di-electric loss


8514 8514.90 -parts RVC(40) or CTH8515 Electric (including electrically

heated gas), laser or other light orphoton beam, ultrasonic, electronbeam, magnetic pulse or plasma arcsoldering, brazing or welding ma-chines and apparatus, whether or notcapable of cutting; electric machinesand apparatus for hot spraying ofmetals or cermets:

8515 8515.11 -brazing or soldering machines andapparatus: soldering irons and guns


8515 8515.19 -brazing or soldering machines andapparatus: other


740



8515 8515.21 -machines and apparatus for resis-tance welding of metal: fully orpartly automatic


8515 8515.29 -machines and apparatus for resis-tance welding of metal: other


8515 8515.31 -machines and apparatus for arc (in-cluding plasma arc) welding of met-als: fully or partly automatic


8515 8515.39 -machines and apparatus for arc (in-cluding plasma arc) welding of met-als: other


8515 8515.80 -other machines and apparatus RVC(40) or CTHor RVC(35) +CTSH

8515 8515.90 -parts RVC(40) or CTH8516 Electric instantaneous or storage

water heaters and immersion heaters;electric space heating apparatus andsoil heating apparatus; electro-ther-mic hair-dressing apparatus (forexample, hair dryers, hair curlers,curling tong heaters) and hand dry-ers; electric smoothing irons; otherelectro-thermic appliances of a kindused for domestic purposes; electricheating resistors, other than those ofheading 8545:

8516 8516.10 -electric instantaneous or storagewater heaters and immersion heaters


8516 8516.21 -electric space heating apparatus andelectric soil heating apparatus: stor-age heating radiators


8516 8516.29 -electric space heating apparatus andelectric soil heating apparatus: other


8516 8516.31 -electro-thermic hair-dressing orhand-drying apparatus: hair dryers


8516 8516.32 -electro-thermic hair-dressing orhand-drying apparatus: otherhair-dressing apparatus


741



8516 8516.33 -electro-thermic hair-dressing orhand-drying apparatus: hand-dryingapparatus


8516 8516.40 -electric smoothing irons RVC(40) or CTHor RVC(35) +CTSH

8516 8516.50 -microwave ovens RVC(40) or CTHor RVC(35) +CTSH

8516 8516.60 -other ovens; cookers, cookingplates, boiling rings, grillers androasters


8516 8516.71 -other electro-thermic appliances:coffee or tea makers


8516 8516.72 -other electro-thermic appliances:toasters


8516 8516.79 -other electro-thermic appliances:other


8516 8516.80 -electric heating resistors RVC(40) or CTHor RVC(35) +CTSH

8516 8516.90 -parts RVC(40) or CTH8517 Telephone sets, including telephones

for cellular networks or other wire-less networks; other apparatus forthe transmission or reception ofvoice, images or other data, includ-ing apparatus for communication ina wired or wireless network (such asa local or wide area network), otherthan transmission or reception ap-paratus of heading 8443, 8525, 8527or 8528:

8517 8517.11 -telephone sets, including telephonesfor cellular networks or for otherwireless networks: line telephonesets with cordless handsets


8517 8517.12 -telephone sets, including telephonesfor cellular networks or for otherwireless networks: telephones forcellular networks or for other wire-less networks


742



8517 8517.18 -telephone sets, including telephonesfor cellular networks or for otherwireless networks: other


8517 8517.61 -other apparatus for transmission orreception of voice, images or otherdata, including apparatus for com-munication in a wired or wirelessnetwork (such as a local or wide areanetwork: base stations


8517 8517.62 -other apparatus for transmission orreception of voice, images or otherdata, including apparatus for com-munication in a wired or wirelessnetwork (such as a local or wide areanetwork: machines for the reception,conversion and transmission or re-generation of voice, images or otherdata, including switching and routingapparatus


8517 8517.69 -other apparatus for transmission orreception of voice, images or otherdata, including apparatus for com-munication in a wired or wirelessnetwork (such as a local or wide areanetwork: other


8517 8517.70 -parts RVC(40) or CTH8518 Microphones and stands there-

for; loudspeakers, whether or notmounted in their enclosures; head-phones and earphones, whether ornot combined with a microphone,and sets consisting of a microphoneand one or more loudspeakers; au-dio-frequency electric amplifiers;electric sound amplifier sets:

8518 8518.10 -microphones and stands therefor RVC(40) or CTHor RVC(35) +CTSH

8518 8518.21 -loudspeakers, whether or notmounted in their enclosures: singleloudspeakers, mounted in their en-closures


743



8518 8518.22 -loudspeakers, whether or notmounted in their enclosures: mul-tiple loudspeakers, mounted in thesame enclosure


8518 8518.29 -loudspeakers, whether or notmounted in their enclosures: other


8518 8518.30 -headphones and earphones, whetheror not combined with a microphone,and sets consisting of a microphoneand 1 or more loudspeakers


8518 8518.40 -audio-frequency electric amplifiers RVC(40) or CTHor RVC(35) +CTSH

8518 8518.50 -electric sound amplifier sets RVC(40) or CTHor RVC(35) +CTSH

8518 8518.90 -parts RVC(40) or CTH8519 Sound recording or reproducing ap-

paratusRVC(40) or CTH

8521 Video recording or reproducing ap-paratus, whether or not incorporatinga video tuner

RVC(40) or CTH

8522 Parts and accessories suitable for usesolely or principally with the appar-atus of headings 8519 to 8521

RVC(40) or CTH

8523 Discs, tapes, solid-state non-volatilestorage devices, “smart cards”and other media for the recordingof sound or of other phenomena,whether or not recorded, includingmatrices and masters for the produc-tion of discs, but excluding productsof Chapter 37:

744



8523 8523.21 -magnetic media: cards incorpor-ating a magnetic stripe

RVC(40) or CTH,or Recordingsound or othersimilarly recordedphenomena ontoblank or un-recorded mediaof subheading8523.21 confersorigin whether ornot there has beena change in tariffclassification

8523 8523.29 -magnetic media: other RVC(40) or CTH,or Recordingsound or othersimilarly recordedphenomena ontoblank or un-recorded mediaof subheading8523.29 confersorigin whether ornot there has beena change in tariffclassification

8523 8523.40 -optical media RVC(40) or CTH,or Recordingsound or othersimilarly recordedphenomena ontoblank or un-recorded mediaof subheading8523.40 confersorigin whether ornot there has beena change in tariffclassification

745



8523 8523.51 -semiconductor media: solid-statenon-volatile storage devices

RVC(40) or CTH,or Recordingsound or othersimilarly recordedphenomena ontoblank or un-recorded mediaof subheading8523.51 confersorigin whether ornot there has beena change in tariffclassification

8523 8523.52 -semiconductor media: “smartcards”

CTH, or Record-ing sound orother similarlyrecorded phenom-ena onto blank orunrecorded mediaof subheading8523.52 confersorigin whether ornot there has beena change in tariffclassification

8523 8523.59 -semiconductor media: other CTH, or Record-ing sound orother similarlyrecorded phenom-ena onto blank orunrecorded mediaof subheading8523.59 confersorigin whether ornot there has beena change in tariffclassification

746



8523 8523.80 -other CTH, or Record-ing sound orother similarlyrecorded phenom-ena onto blank orunrecorded mediaof subheading8523.80 confersorigin whether ornot there has beena change in tariffclassification

8525 Transmission apparatus for radio-broadcasting or television, whetheror not incorporating reception appar-atus or sound recording or reprodu-cing apparatus; television cameras;digital cameras and video camerarecorders

RVC(40) or CTH

8526 Radar apparatus, radio navigationalaid apparatus and radio remote con-trol apparatus:

8526 8526.10 -radar apparatus RVC(40) or CTSH8526 8526.91 -other: radio navigational aid appar-

atusRVC(40) or CTSH

8526 8526.92 -other: radio remote control appar-atus

RVC(40) or CTSH

8527 Reception apparatus for radio-broad-casting, whether or not combined, inthe same housing, with sound record-ing or reproducing apparatus or aclock:

8527 8527.12 -radio-broadcast receivers capable ofoperating without an external sourceof power: pocket-size radio cassette-players


8527 8527.13 -radio-broadcast receivers capable ofoperating without an external sourceof power: other apparatus combinedwith sound recording or reproducingapparatus


8527 8527.19 -radio-broadcast receivers capable ofoperating without an external sourceof power: other


747



8527 8527.21 -radio-broadcast receivers not cap-able of operating without an exter-nal source of power, of a kind usedin motor vehicles: combined withsound recording or reproducing ap-paratus


8527 8527.29 -radio-broadcast receivers not cap-able of operating without an exter-nal source of power, of a kind usedin motor vehicles: other


8527 8527.91 -other: combined with sound record-ing or reproducing apparatus


8527 8527.92 -other: not combined with soundrecording or reproducing apparatusbut combined with a clock


8527 8527.99 -other: other RVC(40) or CTHor RVC(35) +CTSH

8528 Monitors and projectors, not incorp-orating television reception appar-atus; reception apparatus for televi-sion, whether or not incorporatingradio-broadcast receivers or sound orvideo recording or reproducing ap-paratus:

8528 8528.41 -cathode-ray tube monitors: of akind solely or principally used in anautomatic data processing system ofheading 8471


8528 8528.49 -cathode-ray tube monitors: other RVC(40) or CTHor RVC(35) +CTSH

8528 8528.51 -other monitors: of a kind solely orprincipally used in an automatic dataprocessing system of heading 8471


8528 8528.59 -other monitors: other RVC(40) or CTHor RVC(35) +CTSH

8528 8528.61 -projectors: of a kind solely or prin-cipally used in an automatic data pro-cessing system of heading 8471


8528 8528.69 -projectors: other RVC(40) or CTHor RVC(35) +CTSH

748



8528 8528.71 -reception apparatus for television,whether or not incorporating radio-broadcast receivers or sound or videorecording or reproducing apparatus:not designed to incorporate a videodisplay or screen


8528 8528.72 -reception apparatus for television,whether or not incorporating radio-broadcast receivers or sound or videorecording or reproducing apparatus:other, colour


8528 8528.73 -reception apparatus for televi-sion, whether or not incorporatingradio-broadcast receivers or soundor video recording or reproducingapparatus: other, black and white orother monochrome


8529 Parts suitable for use solely or princi-pally with the apparatus of headings8525 to 8528

RVC(40) or CTH

8530 Electrical signalling, safety or traf-fic control equipment for railways,tramways, roads, inland waterways,parking facilities, port installationsor airfields (other than those of head-ing 8608):

8530 8530.10 -equipment for railways or tramways RVC(40) or CTSH8530 8530.80 -other equipment RVC(40) or CTSH8530 8530.90 -parts RVC(40) or CTH8531 Electric sound or visual signalling

apparatus (for example, bells, sirens,indicator panels, burglar or firealarms), other than those of heading8512 or 8530:

8531 8531.10 -burglar or fire alarms and similarapparatus


8531 8531.20 -indicator panels incorporating li-quid crystal devices (LCD) or lightemitting diodes (LED)


8531 8531.80 -other apparatus RVC(40) or CTHor RVC(35) +CTSH

8531 8531.90 -parts RVC(40) or CTH

749



8532 Electrical capacitors, fixed, variableor adjustable (pre-set):

8532 8532.10 -fixed capacitors designed for use in50/60 Hz circuits and having a reac-tive power handling capacity of notless than 0.5 kVAR (power capaci-tors)


8532 8532.21 -other fixed capacitors: tantalum RVC(40) or CTHor RVC(35) +CTSH

8532 8532.22 -other fixed capacitors: aluminiumelectrolytic


8532 8532.23 -other fixed capacitors: ceramic di-electric, single layer


8532 8532.24 -other fixed capacitors: ceramic di-electric, multilayer


8532 8532.25 -other fixed capacitors: dielectric ofpaper or plastics


8532 8532.29 -other fixed capacitors: other RVC(40) or CTHor RVC(35) +CTSH

8532 8532.30 -variable or adjustable (pre-set) ca-pacitors


8532 8532.90 -parts RVC(40) or CTH8533 Electrical resistors (including

rheostats and potentiometers), otherthan heating resistors:

8533 8533.10 -fixed carbon resistors, compositionor film types


8533 8533.21 -other fixed resistors: for a powerhandling capacity not exceeding20 W


8533 8533.29 -other fixed resistors: other RVC(40) or CTHor RVC(35) +CTSH

750



8533 8533.31 -wirewound variable resistors, in-cluding rheostats and potentiome-ters: for a power handling capacitynot exceeding 20 W


8533 8533.39 -wirewound variable resistors, in-cluding rheostats and potentiome-ters: other


8533 8533.40 -other variable resistors, includingrheostats and potentiometers


8533 8533.90 -parts RVC(40) or CTH8534 Printed circuits RVC(40) or CTH8535 Electrical apparatus for switch-

ing or protecting electrical circuits,or for making connections to orin electrical circuits (for example,switches, fuses, lightning arresters,voltage limiters, surge suppressors,plugs and other connectors, junc-tion boxes), for a voltage exceeding1,000 volts:

8535 8535.10 -fuses RVC(40) or CTSH8535 8535.21 -automatic circuit breakers: for a

voltage of less than 72.5 kVRVC(40) or CTSH

8535 8535.29 -automatic circuit breakers: other RVC(40) or CTSH8535 8535.30 -isolating switches and make-and-

break switchesRVC(40) or CTSH

8535 8535.40 -lightning arresters, voltage limitersand surge suppressors

RVC(40) or CTSH

8535 8535.90 -other RVC(40) or CTSH8536 Electrical apparatus for switching or

protecting electrical circuits, or formaking connections to or in elec-trical circuits (for example, switches,relays, fuses, surge suppressors,plugs, sockets, lamp-holders andother connectors, junction boxes),for a voltage not exceeding 1,000volts; connectors for optical fibres,optical fibre bundles or cables

RVC(40) or CTH

751



8537 Boards, panels, consoles, desks, cab-inets and other bases, equipped withtwo or more apparatus of heading8535 or 8536, for electric control orthe distribution of electricity, includ-ing those incorporating instrumentsor apparatus of Chapter 90, and nu-merical control apparatus, other thanswitching apparatus of heading 8517

RVC(40) or CTH

8538 Parts suitable for use solely or prin-cipally with the apparatus of heading8535, 8536 or 8537

RVC(40) or CTH

8539 Electric filament or discharge lamps,including sealed beam lamp unitsand ultra-violet or infra-red lamps;arc-lamps:

8539 8539.10 -sealed beam lamp units RVC(40) or CTHor RVC(35) +CTSH

8539 8539.21 -other filament lamps, excluding ul-tra-violet or infra-red lamps: tung-sten halogen

RVC(40) or CTSH

8539 8539.22 -other filament lamps, excluding ul-tra-violet or infra-red lamps: other,of a power not exceeding 200 W andfor a voltage exceeding 100 V


8539 8539.29 -other filament lamps, excluding ul-tra-violet or infra-red lamps: other


8539 8539.31 -discharge lamps, other than ultra-vi-olet lamps: fluorescent, hot cathode


8539 8539.32 -discharge lamps, other than ultra-violet lamps: mercury or sodiumvapour lamps; metal halide lamps


8539 8539.39 -discharge lamps, other than ultra-violet lamps: other


8539 8539.41 -ultra-violet or infra-red lamps; arc-lamps: arc-lamps


8539 8539.49 -ultra-violet or infra-red lamps; arc-lamps: other


752



8539 8539.90 -parts RVC(40) or CTH8540 Thermionic, cold cathode or

photo-cathode valves and tubes (forexample, vacuum or vapour or gasfilled valves and tubes, mercury arcrectifying valves and tubes, cath-ode-ray tubes, television cameratubes):

8540 8540.11 -cathode-ray television picture tubes,including video monitor cathode-raytubes: colour


8540 8540.12 -cathode-ray television picture tubes,including video monitor cathode-raytubes: black and white or othermonochrome


8540 8540.20 -television camera tubes; image con-verters and intensifiers; other photo-cathode tubes

RVC(40) or CTSH

8540 8540.40 -data/graphic display tubes, colour,with a phosphor dot screen pitchsmaller than 0.4 mm

RVC(40) or CTSH

8540 8540.50 -data/graphic display tubes, blackand white or other monochrome


8540 8540.60 -other cathode-ray tubes RVC(40) or CTSH8540 8540.71 -microwave tubes (for example,

magnetrons, klystrons, travellingwave tubes, carcinotrons), excludinggrid-controlled tubes: magnetrons

RVC(40) or CTSH

8540 8540.72 -microwave tubes (for example,magnetrons, klystrons, travellingwave tubes, carcinotrons), excludinggrid-controlled tubes: klystrons

RVC(40) or CTSH

8540 8540.79 -microwave tubes (for example,magnetrons, klystrons, travellingwave tubes, carcinotrons), excludinggrid-controlled tubes: other


8540 8540.81 -other valves and tubes: receiver oramplifier valves and tubes


8540 8540.89 -other valves and tubes: other RVC(40) or CTSH8540 8540.91 -parts: of cathode-ray tubes RVC(40) or CTH8540 8540.99 -parts: other RVC(40) or CTH

753



8541 Diodes, transistors and similar semi-conductor devices; photosensitivesemiconductor devices, includingphotovoltaic cells whether or notassembled in modules or made upinto panels; light emitting diodes;mounted piezo-electric crystals:

8541 8541.10 -diodes, other than photosensitive orlight emitting diodes


8541 8541.21 -transistors, other than photosensi-tive transistors: with a dissipationrate of less than 1 W


8541 8541.29 -transistors, other than photosensi-tive transistors: other


8541 8541.30 -thyristors, diacs and triacs, otherthan photosensitive devices


8541 8541.40 -photosensitive semiconductor de-vices, including photovoltaic cellswhether or not assembled in mod-ules or made up into panels; lightemitting diodes


8541 8541.50 -other semiconductor devices RVC(40) or CTHor RVC(35) +CTSH

8541 8541.60 -mounted piezo-electric crystals RVC(40) or CTHor RVC(35) +CTSH

8541 8541.90 -parts RVC(40) or CTH8542 Electronic integrated circuits:8542 8542.31 -electronic integrated circuits: pro-

cessors and controllers, whether ornot combined with memories, con-verters, logic circuits, amplifiers,clock and timing circuits, or othercircuits

RVC(40) or CTSH

8542 8542.32 -electronic integrated circuits: mem-ories

RVC(40) or CTSH

8542 8542.33 -electronic integrated circuits: am-plifiers

RVC(40) or CTSH

8542 8542.39 -electronic integrated circuits: other RVC(40) or CTSH

754



8542 8542.90 -parts RVC(40) or CTH8543 Electrical machines and apparatus,

having individual functions, not spe-cified or included elsewhere in thischapter:

8543 8543.10 -particle accelerators RVC(40) or CTSH8543 8543.20 -signal generators RVC(40) or CTSH8543 8543.30 -machines and apparatus for electro-

plating, electrolysis or electrophore-sis

RVC(40) or CTSH

8543 8543.70 -other machines and apparatus RVC(40) or CTHor RVC(35) +CTSH

8543 8543.90 -parts RVC(40) or CTH8544 Insulated (including enamelled or

anodised) wire, cable (includingco-axial cable) and other insulatedelectric conductors, whether or notfitted with connectors; optical fi-bre cables, made up of individuallysheathed fibres, whether or not as-sembled with electric conductors orfitted with connectors

RVC(40) or CTH

8545 Carbon electrodes, carbon brushes,lamp carbons, battery carbons andother articles of graphite or other car-bon, with or without metal, of a kindused for electrical purposes

RVC(40) or CTH

8546 Electrical insulators of any material RVC(40) or CTH8547 Insulating fittings for electrical ma-

chines, appliances or equipment, be-ing fittings wholly of insulating ma-terial apart from any minor compo-nents ofmetal (for example, threadedsockets) incorporated during mould-ing solely for purposes of assem-bly, other than insulators of heading8546; electrical conduit tubing andjoints therefor, of base metal linedwith insulating material

RVC(40) or CTH

755



8548 Waste and scrap of primary cells, pri-mary batteries and electrical accu-mulators; spent primary cells, spentprimary batteries and spent electricalaccumulators; electrical parts of ma-chinery or apparatus, not specified orincluded elsewhere in this chapter:

8548 8548.10 -waste and scrap of primary cells,primary batteries and electrical accu-mulators; spent primary cells, spentprimary batteries and spent electricalaccumulators


8548 8548.90 -other RVC(40) or CTHChapter 86 Railway or tramway locomo-

tives, rolling-stock and partsthereof; railway or tramway trackfixtures and fittings and partsthereof; mechanical (includingelectro-mechanical) traffic sig-nalling equipment of all kinds

8601 Rail locomotives powered from anexternal source of electricity or byelectric accumulators

RVC(40) or CTH

8602 Other rail locomotives; locomotivetenders

RVC(40) or CTH

8603 Self-propelled railway or tramwaycoaches, vans and trucks, other thanthose of heading 8604

RVC(40) or CTH

8604 Railway or tramway maintenance orservice vehicles, whether or not self-propelled (for example, workshops,cranes, ballast tampers, trackliners,testing coaches and track inspectionvehicles)

RVC(40) or CTH

8605 Railway or tramway passengercoaches, not self-propelled; luggagevans, post office coaches and otherspecial purpose railway or tramwaycoaches, not self-propelled (exclud-ing those of heading 8604)

RVC(40) or CTH

8606 Railway or tramway goods vans andwagons, not self-propelled

RVC(40) or CTH

756



8607 Parts of railway or tramway locomo-tives or rolling-stock

RVC(40) or CTH

8608 Railway or tramway track fixturesand fittings; mechanical (includ-ing electro-mechanical) signalling,safety or traffic control equipmentfor railways, tramways, roads, in-land waterways, parking facilities,port installations or airfields; partsof the foregoing

RVC(40) or CTH

8609 Containers (including containers forthe transport of fluids) specially de-signed and equipped for carriage byone or more modes of transport

RVC(40) or CTH

Chapter 87 Vehicles other than railway ortramway rolling-stock, and partsand accessories thereof

8701 Tractors (other than tractors of head-ing 8709):

8701 8701.10 -pedestrian controlled tractors RVC(40) or CTH8701 8701.20 -road tractors for semi-trailers RVC(40)8701 8701.30 -track-laying tractors RVC(40) or CTH8701 8701.90 -other RVC(40) or CTH8702 Motor vehicles for the transport of

ten or more persons, including thedriver

RVC(40)

8703 Motor cars and other motor vehiclesprincipally designed for the transportof persons (other than those of head-ing 8702), including station wagonsand racing cars

RVC(40)

8704 Motor vehicles for the transport ofgoods

RVC(40)

8705 Special purpose motor vehicles,other than those principally de-signed for the transport of personsor goods (for example, breakdownlorries, crane lorries, fire fighting ve-hicles, concrete-mixer lorries, roadsweeper lorries, spraying lorries,mobile workshops, mobile radiolog-ical units)

RVC(40) or CTH

757



8706 Chassis fitted with engines, for themotor vehicles of headings 8701 to8705

RVC(40)

8707 Bodies (including cabs), for themotor vehicles of headings 8701 to8705

RVC(40)

8708 Parts and accessories of the motorvehicles of headings 8701 to 8705:

8708 8708.10 -bumpers and parts thereof RVC(40)8708 8708.21 -other parts and accessories of bodies

(including cabs): safety seat beltsRVC(40) + CTSH

8708 8708.29 -other parts and accessories of bodies(including cabs): other

RVC(40) + CTSH

8708 8708.30 -brakes and servo-brakes; partsthereof

RVC(40)

8708 8708.40 -gear boxes and parts thereof RVC(40)8708 8708.50 -drive-axles with differential,

whether or not provided with othertransmission components, andnon-driving axles; parts thereof

RVC(40)

8708 8708.70 -road wheels and parts and accessor-ies thereof

RVC(40)

8708 8708.80 -suspension systems and partsthereof (including shock absorbers)

RVC(40)

8708 8708.91 -other parts and accessories: radia-tors and parts thereof

RVC(40)

8708 8708.92 -other parts and accessories: si-lencers (mufflers) and exhaust pipes;parts thereof

RVC(40)

8708 8708.93 -other parts and accessories:clutches and parts thereof

RVC(40)

8708 8708.94 -other parts and accessories: steeringwheels, steering columns and steer-ing boxes; parts thereof

RVC(40)

8708 8708.95 -other parts and accessories: safetyairbags with inflator system, partsthereof

RVC(40)

8708 8708.99 -other parts and accessories: other RVC(40) + CTSH

758



8709 Works trucks, self-propelled, not fit-ted with lifting or handling equip-ment, of the type used in factories,warehouses, dock areas or airportsfor short distance transport of goods;tractors of the type used on railwaystation platforms; parts of the fore-going vehicles

RVC(40) or CTH

8710 Tanks and other armoured fightingvehicles, motorised, whether or notfitted with weapons, and parts ofsuch vehicles

RVC(40) or CC

8711 Motorcycles (including mopeds) andcycles fitted with an auxiliary motor,with or without side-cars; side-cars

RVC(40)

8712 Bicycles and other cycles (includingdelivery tricycles), not motorised

RVC(40) or CTH

8713 Invalid carriages, whether or not mo-torised or otherwise mechanicallypropelled

RVC(40) or CTH

8714 Parts and accessories of vehicles ofheadings 8711 to 8713

RVC(40)

8715 Baby carriages and parts thereof RVC(40) or CTH8716 Trailers and semi-trailers; other ve-

hicles, not mechanically propelled;parts thereof

RVC(40) or CTH

Chapter 88 Aircraft, spacecraft, and partsthereof

8801 Balloons and dirigibles; gliders,hang gliders and other non-poweredaircraft

RVC(40) or CTH

8802 Other aircraft (for example, heli-copters, aeroplanes); spacecraft (in-cluding satellites) and suborbital andspacecraft launch vehicles

RVC(40) or CTH

8803 Parts of goods of heading 8801 or8802

RVC(40) or CTH

8804 Parachutes (including dirigibleparachutes and paragliders) and ro-tochutes; parts thereof and accessor-ies thereto

RVC(40) or CTH

759



8805 Aircraft launching gear; deck-ar-restor or similar gear; ground flyingtrainers; parts of the foregoing art-icles

RVC(40) or CTH

Chapter 89 Ships, boats and floating struc-tures

8901 Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similarvessels for the transport of persons orgoods

RVC(40) or CTH

8902 Fishing vessels; factory ships andother vessels for processing or pre-serving fishery products

RVC(40) or CTH

8903 Yachts and other vessels for pleasureor sports; rowing boats and canoes

RVC(40) or CTH

8904 Tugs and pusher craft RVC(40) or CTH8905 Light-vessels, fire-floats, dredgers,

floating cranes, and other vessels thenavigability of which is subsidiary totheir main function; floating docks;floating or submersible drilling orproduction platforms

RVC(40) or CTH

8906 Other vessels, including warshipsand lifeboats other than rowing boats

RVC(40) or CTH

8907 Other floating structures (for ex-ample, rafts, tanks, coffer-dams,landing-stages, buoys and beacons)

RVC(40) or CTH

8908 Vessels and other floating structuresfor breaking up

RVC(40) or CTH

Chapter 90 Optical, photographic, cinemato-graphic, measuring, checking,precision, medical or surgical in-struments and apparatus; partsand accessories thereof

9001 Optical fibres and optical fibre bun-dles; optical fibre cables other thanthose of heading 8544; sheets andplates of polarising material; lenses(including contact lenses), prisms,mirrors and other optical elements,of any material, unmounted, otherthan such elements of glass not op-tically worked

RVC(40) or CTH

760



9002 Lenses, prisms, mirrors and otheroptical elements, of any material,mounted, being parts of or fittings forinstruments or apparatus, other thansuch elements of glass not opticallyworked

RVC(40) or CTH

9003 Frames and mountings for specta-cles, goggles or the like, and partsthereof:

9003 9003.11 -frames and mountings: of plastics RVC(40) or CTSH9003 9003.19 -frames and mountings: of other ma-

terialsRVC(40) or CTSH

9003 9003.90 -parts RVC(40) or CTH9004 Spectacles, goggles and the like, cor-

rective, protective or otherRVC(40) or CTH

9005 Binoculars, monoculars, other op-tical telescopes, and mountingstherefor; other astronomical in-struments and mountings therefor,but not including instruments forradio-astronomy:

9005 9005.10 -binoculars RVC(40) or CTSH9005 9005.80 -other instruments RVC(40) or CTSH9005 9005.90 -parts and accessories (including

mountings)RVC(40) or CTH

9006 Binoculars, monoculars, other op-tical telescopes, and mountingstherefor; other astronomical in-struments and mountings therefor,but not including instruments forradio-astronomy:

9006 9006.10 -cameras of a kind used for preparingprinting plates or cylinders


9006 9006.30 -cameras specially designed forunderwater use, for aerial survey orfor medical or surgical examinationof internal organs; comparison cam-eras for forensic or criminologicalpurposes


9006 9006.40 -instant print cameras RVC(40) or CTHor RVC(35) +CTSH

761



9006 9006.51 -other cameras: with a through-the-lens viewfinder (single lens reflex(SLR)), for roll film of a width notexceeding 35 mm


9006 9006.52 -other cameras: other, for roll film ofa width less than 35 mm


9006 9006.53 -other cameras: other, for roll film ofa width of 35 mm


9006 9006.59 -other cameras: other RVC(40) or CTHor RVC(35) +CTSH

9006 9006.61 -photographic flashlight apparatusand flashbulbs: discharge lamp(“electronic”) flashlight apparatus


9006 9006.69 -photographic flashlight apparatusand flashbulbs: other


9006 9006.91 -parts and accessories: for cameras RVC(40) or CTH9006 9006.99 -parts and accessories: other RVC(40) or CTH9007 Cinematographic cameras and pro-

jectors, whether or not incorporatingsound recording or reproducing ap-paratus:

9007 9007.11 -cameras: for film of less than 16mmwidth or for double-8 mm film


9007 9007.19 -cameras: other RVC(40) or CTHor RVC(35) +CTSH

9007 9007.20 -projectors RVC( 40) or CTHor RVC(35) +CTSH

9007 9007.91 -parts and accessories: for cameras RVC(40) or CTH9007 9007.92 -parts and accessories: for projectors RVC(40) or CTH9008 Image projectors, other than cine-

matographic; photographic (otherthan cinematographic) enlargers andreducers:

9008 9008.10 -slide projectors RVC(40) or CTSH

762



9008 9008.20 -microfilm, microfiche or other mi-croform readers, whether or not cap-able of producing copies

RVC(40) or CTSH

9008 9008.30 -other image projectors RVC(40) or CTSH9008 9008.40 -photographic (other than cinemato-

graphic) enlargers and reducersRVC(40) or CTSH

9008 9008.90 -parts and accessories RVC(40) or CTH9010 Apparatus and equipment for photo-

graphic (including cinematographic)laboratories, not specified or in-cluded elsewhere in this chapter;negatoscopes; projection screens:

9010 9010.10 -apparatus and equipment for auto-matically developing photographic(including cinematographic) film orpaper in rolls or for automaticallyexposing developed film to rolls ofphotographic paper

RVC(40) or CTSH

9010 9010.50 -other apparatus and equipment forphotographic (including cinemato-graphic) laboratories; negatoscopes

RVC(40) or CTSH

9010 9010.60 -projection screens RVC(40) or CTSH9010 9010.90 -parts and accessories RVC(40) or CTH9011 Compound optical microscopes, in-

cluding those for photomicrography,cinephotomicrography or micropro-jection:

9011 9011.10 -stereoscopic microscopes RVC(40) or CTSH9011 9011.20 -other microscopes, for photomi-

crography, cinephotomicrography ormicroprojection

RVC(40) or CTSH

9011 9011.80 -other microscopes RVC(40) or CTSH9011 9011.90 -parts and accessories RVC(40) or CTH9012 Microscopes other than optical mi-

croscopes; diffraction apparatus:9012 9012.10 -microscopes other than optical mi-

croscopes and diffraction apparatusRVC(40) or CTSH

9012 9012.90 -parts and accessories RVC(40) or CTH

763



9013 Liquid crystal devices not constitut-ing articles provided for more specif-ically in other headings; lasers, otherthan laser diodes; other optical appli-ances and instruments, not specifiedor included elsewhere in this chapter:

9013 9013.10 -telescopic sights for fitting to arms;periscopes; telescopes designed toform parts of machines, appliances,instruments or apparatus of thischapter or section XVI


9013 9013.20 -lasers, other than laser diodes RVC(40) or CTHor RVC(35) +CTSH

9013 9013.80 -other devices, appliances and instru-ments


9013 9013.90 -parts and accessories RVC(40) or CTH9014 Direction finding compasses; other

navigational instruments and appli-ances:

9014 9014.10 -direction finding compasses RVC(40) or CTHor RVC(35) +CTSH

9014 9014.20 -instruments and appliances for aero-nautical or space navigation (otherthan compasses)


9014 9014.80 -other instruments and appliances RVC(40) or CTSH9014 9014.90 -parts and accessories RVC(40) or CTH9015 Surveying (including photogram-

metrical surveying), hydrographic,oceanographic, hydrological, me-teorological or geophysical instru-ments and appliances, excludingcompasses; rangefinders:

9015 9015.10 -rangefinders R VC(40) or CTHor RVC(35) +CTSH

9015 9015.20 -theodolites and tachymeters(tacheometers)


9015 9015.30 -levels RVC(40) or CTHor RVC(35) +CTSH

764



9015 9015.40 -photogrammetrical surveying in-struments and appliances


9015 9015.80 -other instruments and appliances RVC(40) or CTHor RVC(35) +CTSH

9015 9015.90 -parts and accessories RVC(40) or CTH9016 Balances of a sensitivity of 5 cg or

better, with or without weightsRVC(40) or CTH

9017 Drawing, marking-out or mathe-matical calculating instruments (forexample, drafting machines, pan-tographs, protractors, drawing sets,slide rules, disc calculators); instru-ments for measuring length, for usein the hand (for example, measur-ing rods and tapes, micrometers,callipers), not specified or includedelsewhere in this chapter:

9017 9017.10 -drafting tables and machines,whether or not automatic


9017 9017.20 -other drawing, marking-out ormathematical calculating instru-ments


9017 9017.30 -micrometers, callipers and gauges RVC(40) or CTHor RVC(35) +CTSH

9017 9017.80 -other instruments RVC(40) or CTHor RVC(35) +CTSH

9017 9017.90 -parts and accessories RVC(40) or CTH9018 Instruments and appliances used in

medical, surgical, dental or veterin-ary sciences, including scintigraphicapparatus, other electro-medical ap-paratus and sight-testing instruments

RVC(40) or CTHor no change inTariff heading pro-vided the ma-chines, instru-ments and appar-atus are manufac-tured from partsproduced solelyfor the machines,instruments orapparatus of thesame heading

765



9019 Mechano-therapy appliances; mas-sage apparatus; psychological apti-tude-testing apparatus; ozone ther-apy, oxygen therapy, aerosol therapy,artificial respiration or other thera-peutic respiration apparatus

RVC(40) or CTHor no change inTariff heading pro-vided the ma-chines, instru-ments and appar-atus are manufac-tured from partsproduced solelyfor the machines,instruments orapparatus of thesame heading

9020 Other breathing appliances and gasmasks, excluding protective maskshaving neither mechanical parts norreplaceable filters

RVC(40) or CTH

9021 Orthopaedic appliances, includingcrutches, surgical belts and trusses;splints and other fracture appliances;artificial parts of the body; hearingaids and other appliances which areworn or carried, or implanted in thebody, to compensate for a defect ordisability

RVC(40) or CTH

9022 Apparatus based on the use of x-raysor of alpha, beta or gamma radia-tions, whether or not for medical,surgical, dental or veterinary uses,including radiography or radiother-apy apparatus, x-ray tubes and otherx-ray generators, high tension gen-erators, control panels and desks,screens, examination or treatmenttables, chairs and the like:

9022 9022.12 -apparatus based on the use of x-rays,whether or not for medical, surgical,dental or veterinary uses, includingradiography or radiotherapy appar-atus: computed tomography appar-atus

RVC(40) or CTSH

9022 9022.13 -apparatus based on the use of x-rays,whether or not for medical, surgical,dental or veterinary uses, includingradiography or radiotherapy appar-atus: other, for dental uses

RVC(40) or CTSH

766



9022 9022.14 -apparatus based on the use of x-rays,whether or not for medical, surgical,dental or veterinary uses, includingradiography or radiotherapy appar-atus: other, for medical, surgical orveterinary uses

RVC(40) or CTSH

9022 9022.19 -apparatus based on the use of x-rays,whether or not for medical, surgical,dental or veterinary uses, includingradiography or radiotherapy appar-atus: for other uses

RVC(40) or CTSH

9022 9022.21 -apparatus based on the use of alpha,beta or gamma radiations, whether ornot for medical, surgical, dental orveterinary uses, including radiogra-phy or radiotherapy apparatus: formedical, surgical, dental or veterin-ary uses

RVC(40) or CTSH

9022 9022.29 -apparatus based on the use of alpha,beta or gamma radiations, whetheror not for medical, surgical, dentalor veterinary uses, including radiog-raphy or radiotherapy apparatus: forother uses

RVC(40) or CTSH

9022 9022.30 -x-ray tubes RVC(40) or CTSH9022 9022.90 -other, including parts and accessor-

iesRVC(40) or CTH

9023 Instruments, apparatus and models,designed for demonstrational pur-poses (for example, in educationor exhibitions), unsuitable for otheruses

RVC(40) or CTH

9024 Machines and appliances for test-ing the hardness, strength, compress-ibility, elasticity or other mechanicalproperties of materials (for example,metals, wood, textiles, paper, plas-tics):

9024 9024.10 -machines and appliances for testingmetals

RVC(40) or CTSH

9024 9024.80 -other machines and appliances RVC(40) or CTSH9024 9024.90 -parts and accessories RVC(40) or CTH

767



9025 Hydrometers and similar floatinginstruments, thermometers, pyrom-eters, barometers, hygrometers andpsychrometers, recording or not,and any combination of these instru-ments:

9025 9025.11 -thermometers and pyrometers, notcombined with other instruments: li-quid-filled, for direct reading

RVC(40) or CTSH

9025 9025.19 -thermometers and pyrometers, notcombined with other instruments:other

RVC(40) or CTSH

9025 9025.80 -other instruments RVC(40) or CTSH9025 9025.90 -parts and accessories RVC(40) or CTH9026 Instruments and apparatus for meas-

uring or checking the flow, level,pressure or other variables of liquidsor gases (for example, flow meters,level gauges, manometers, heatmeters), excluding instruments andapparatus of heading 9014, 9015,9028 or 9032:

9026 9026.10 -for measuring or checking the flowor level of liquids


9026 9026.20 -for measuring or checking pressure RVC(40) or CTHor RVC(35) +CTSH

9026 9026.80 -other instruments or apparatus RVC(40) or CTHor RVC(35) +CTSH

9026 9026.90 -parts and accessories RVC(40) or CTH9027 Instruments and apparatus for phys-

ical or chemical analysis (for ex-ample, polarimeters, refractometers,spectrometers, gas or smoke analysisapparatus); instruments and appar-atus for measuring or checking vis-cosity, porosity, expansion, surfacetension or the like; instruments andapparatus for measuring or check-ing quantities of heat, sound or light(including exposure meters); micro-tomes:

768



9027 9027.10 -gas or smoke analysis apparatus RVC(40) or CTHor RVC(35) +CTSH

9027 9027.20 -chromatographs and electrophore-sis instruments


9027 9027.30 -spectrometers, spectrophotometersand spectrographs using optical radi-ations (uv, visible, ir)


9027 9027.50 -other instruments and apparatus us-ing optical radiations (uv, visible, ir)


9027 9027.80 -other instruments and apparatus RVC(40) or CTHor RVC(35) +CTSH

9027 9027.90 -microtomes; parts and accessories RVC(40) or CTH9028 Gas, liquid or electricity supply or

production meters, including cali-brating meters therefor:

9028 9028.10 -gas meters RVC(40) or CTSH9028 9028.20 -liquid meters RVC(40) or CTSH9028 9028.30 -electricity meters RVC(40) or CTSH9028 9028.90 -parts and accessories RVC(40) or CTH9029 Revolution counters, production

counters, taximeters, mileometers,pedometers and the like; speed in-dicators and tachometers, other thanthose of heading 9014 or 9015; stro-boscopes:

9029 9029.10 -revolution counters, productioncounters, taximeters, mileometers,pedometers and the like


9029 9029.20 -speed indicators and tachometers;stroboscopes


9029 9029.90 -parts and accessories RVC(40) or CTH

769



9030 Oscilloscopes, spectrum analysersand other instruments and apparatusfor measuring or checking electricalquantities, excluding meters of head-ing 9028; instruments and apparatusfor measuring or detecting alpha,beta, gamma, x-ray, cosmic or otherionising radiations:

9030 9030.10 -instruments and apparatus for meas-uring or detecting ionising radiations

RVC(40) or CTSH

9030 9030.20 -oscilloscopes and oscillographs RVC(40) or CTSH9030 9030.31 -other instruments and apparatus, for

measuring or checking voltage, cur-rent, resistance or power: multime-ters without a recording device

RVC(40) or CTSH

9030 9030.32 -other instruments and apparatus, formeasuring or checking voltage, cur-rent, resistance or power: multime-ters with a recording device

RVC(40) or CTSH

9030 9030.33 -other instruments and apparatus,for measuring or checking voltage,current, resistance or power: other,without a recording device

RVC(40) or CTSH

9030 9030.39 -other instruments and apparatus, formeasuring or checking voltage, cur-rent, resistance or power: other, witha recording device

RVC(40) or CTSH

9030 9030.40 -other instruments and apparatus,specially designed for telecommu-nications (for example, cross-talkmeters, gain measuring instruments,distortion factor meters, psophome-ters)

RVC(40) or CTSH

9030 9030.82 -other instruments and apparatus: formeasuring or checking semiconduc-tor wafers or devices

RVC(40) or CTSH

9030 9030.84 -other instruments and apparatus:other, with a recording device

RVC(40) or CTSH

9030 9030.89 -other RVC(40) or CTSH9030 9030.90 -parts and accessories RVC(40) or CTH9031 Measuring or checking instruments,

appliances and machines, not spe-cified or included elsewhere in thischapter; profile projectors:

770



9031 9031.10 -machines for balancing mechanicalparts

RVC(40) or CTSH

9031 9031.20 -test benches RVC(40) or CTSH9031 9031.41 -other optical instruments and appli-

ances: for inspecting semiconductorwafers or devices or for inspectingphotomasks or reticles used in manu-facturing semiconductor devices

RVC(40) or CTSH

9031 9031.49 -other optical instruments and appli-ances: other

RVC(40) or CTSH

9031 9031.80 -other instruments, appliances andmachines

RVC(40) or CTSH

9031 9031.90 -parts and accessories RVC(40) or CTH9032 Automatic regulating or controlling

instruments and apparatus:9032 9032.10 -thermostats RVC(40) or CTSH9032 9032.20 -manostats RVC(40) or CTSH9032 9032.81 -other instruments and apparatus:

hydraulic or pneumaticRVC(40) or CTSH

9032 9032.89 -other instruments and apparatus:other

RVC(40) or CTSH

9032 9032.90 -parts and accessories RVC(40) or CTH9033 Parts and accessories (not specified

or included elsewhere in this chap-ter) for machines, appliances, instru-ments or apparatus of Chapter 90

RVC(40) or CTH

Chapter 91 Clocks and watches and partsthereof

9101 Wrist-watches, pocket-watchesand other watches, includingstop-watches, with case of preciousmetal or of metal clad with preciousmetal

RVC(40) or CTH

9102 Wrist-watches, pocket-watchesand other watches, includingstop-watches, other than those ofheading 9101

RVC(40) or CTH

9103 Clocks with watch movements, ex-cluding clocks of heading 9104

RVC(40) or CTH

9104 Instrument panel clocks and clocksof a similar type for vehicles, air-craft, spacecraft or vessels

RVC(40) or CTH

771



9105 Other clocks RVC(40) or CTH9106 Time of day recording apparatus

and apparatus for measuring, record-ing or otherwise indicating inter-vals of time, with clock or watchmovement or with synchronousmotor (for example, time-registers,time-recorders)

RVC(40) or CTH

9107 Time switches with clock or watchmovement or with synchronousmotor

RVC(40) or CTH

9108 Watch movements, complete and as-sembled

RVC(40) or CTH

9109 Clock movements, complete and as-sembled

RVC(40) or CTH

9110 Complete watch or clock move-ments, unassembled or partly assem-bled (movement sets); incompletewatch or clock movements, assem-bled; rough watch or clock move-ments

RVC(40) or CTH

9111 Watch cases and parts thereof:9111 9111.10 -cases of precious metal or of metal

clad with precious metalRVC(40) or CTSH

9111 9111.20 -cases of base metal, whether or notgold-or silver-plated

RVC(40) or CTSH

9111 9111.80 -other cases RVC(40) or CTSH9111 9111.90 -parts RVC(40) or CTH9112 Clock cases and cases of a similar

type for other goods of this chapter,and parts thereof

RVC(40) or CTH

9113 Watch straps, watch bands and watchbracelets, and parts thereof

RVC(40) or CTH

9114 Other clock or watch parts RVC(40) or CTHChapter 92 Musical instruments; parts and

accessories of such articles9201 Pianos, including automatic pianos;

harpsichords and other keyboardstringed instruments

RVC(40) or CTH

9202 Other string musical instruments (forexample, guitars, violins, harps)

RVC(40) or CTH

772



9205 Other wind musical instruments (forexample, clarinets, trumpets, bag-pipes)

RVC(40) or CTH

9206 Percussion musical instruments (forexample, drums, xylophones, cym-bals, castanets, maracas)

RVC(40) or CTH

9207 Musical instruments, the sound ofwhich is produced, or must be am-plified, electrically (for example, or-gans, guitars, accordions)

RVC(40) or CTH

9208 Musical boxes, fairground organs,mechanical street organs, mech-anical singing birds, musical sawsand other musical instruments notfalling within any other headingof this chapter; decoy calls of allkinds; whistles, call horns and othermouth-blown sound signalling in-struments

RVC(40) or CTH

9209 Parts (for example, mechanisms formusical boxes) and accessories (forexample, cards, discs and rolls formechanical instruments) of musicalinstruments; metronomes, tuningforks and pitch pipes of all kinds

RVC(40) or CTH

Chapter 93 Arms and ammunition; parts andaccessories thereof

9301 Military weapons, other than re-volvers, pistols and the arms ofheading 9307

RVC(40) or CTH

9302 Revolvers and pistols, other thanthose of heading 9303 or 9304

RVC(40) or CTH

9303 Other firearms and similar deviceswhich operate by the firing of an ex-plosive charge (for example, sport-ing shotguns and rifles, muzzle-load-ing firearms, Very pistols and otherdevices designed to project onlysignal flares, pistols and revolversfor firing blank ammunition, cap-tive-bolt humane killers, line-throw-ing guns)

RVC(40) or CTH

9304 Other arms (for example, spring, airor gas guns and pistols, truncheons),excluding those of heading 9307

RVC(40) or CTH

773



9305 Parts and accessories of articles ofheadings 9301 to 9304

RVC(40) or CTH

9306 Bombs, grenades, torpedoes, mines,missiles, and similar munitions ofwar and parts thereof; cartridges andother ammunition and projectilesand parts thereof, including shot andcartridge wads

RVC(40) or CTH

9307 Swords, cutlasses, bayonets, lancesand similar arms and parts thereofand scabbards and sheaths therefor

RVC(40) or CTH

Chapter 94 Furniture; bedding, mattresses,mattress supports, cushions andsimilar stuffed furnishings; lampsand lighting fittings, not elsewherespecified or included; illuminatedsigns, illuminated name-plates andthe like; prefabricated buildings

9401 Seats (other than those of heading9402), whether or not convertibleinto beds, and parts thereof:

9401 9401.10 -seats of a kind used for aircraft RVC(40) or CTHor RVC(35) +CTSH

9401 9401.20 -seats of a kind used for motor ve-hicles


9401 9401.30 -swivel seats with variable height ad-justment


9401 9401.40 -seats other than garden seats orcamping equipment, convertible intobeds


9401 9401.51 -seats of cane, osier, bamboo or sim-ilar materials: of bamboo or rattan


9401 9401.59 -seats of cane, osier, bamboo or sim-ilar materials: other


9401 9401.61 -other seats, with wooden frames:upholstered


774



9401 9401.69 -other seats, with wooden frames:other


9401 9401.71 -other seats, with metal frames: up-holstered


9401 9401.79 -other seats, with metal frames:other


9401 9401.80 -other seats RVC(40) or CTHor RVC(35) +CTSH

9401 9401.90 -parts RVC(40) or CTH9402 Medical, surgical, dental or veterin-

ary furniture (for example, operatingtables, examination tables, hospitalbeds with mechanical fittings, den-tists’ chairs); barbers’ chairs andsimilar chairs, having rotating aswell as both reclining and elevatingmovements; parts of the foregoingarticles

RVC(40) or CTH

9403 Other furniture and parts thereof:9403 9403.10 -metal furniture of a kind used in

officesRVC(40) or CTHor RVC(35) +CTSH

9403 9403.20 -other metal furniture RVC(40) or CTHor RVC(35) +CTSH

9403 9403.30 -wooden furniture of a kind used inoffices


9403 9403.40 -wooden furniture of a kind used inthe kitchen


9403 9403.50 -wooden furniture of a kind used inthe bedroom


9403 9403.60 -other wooden furniture RVC(40) or CTHor RVC(35) +CTSH

9403 9403.70 -furniture of plastics RVC(40) or CTHor RVC(35) +CTSH

775



9403 9403.81 -furniture of other materials, includ-ing cane, osier, bamboo or similarmaterials: of bamboo or rattan


9403 9403.89 -furniture of other materials, includ-ing cane, osier, bamboo or similarmaterials: other


9403 9403.90 -parts RVC(40) or CTH9404 Mattress supports; articles of bed-

ding and similar furnishing (forexample, mattresses, quilts, eider-downs, cushions, pouffes and pil-lows) fitted with springs or stuffedor internally fitted with any mater-ial or of cellular rubber or plastics,whether or not covered:

9404 9404.10 -mattress supports RVC(40) or CTH9404 9404.21 -mattresses: of cellular rubber or

plastics, whether or not coveredRVC(40) or CTH

9404 9404.29 -mattresses: of other materials RVC(40) or CTH9404 9404.30 -sleeping bags CTH9404 9404.90 -other CTH9405 Lamps and lighting fittings including

searchlights and spotlights and partsthereof, not elsewhere specified orincluded; illuminated signs, illumin-ated name-plates and the like, havinga permanently fixed light source, andparts thereof not elsewhere specifiedor included:

9405 9405.10 -chandeliers and other electric ceil-ing or wall lighting fittings, exclud-ing those of a kind used for lightingpublic open spaces or thoroughfares

RVC(40) or CTH

9405 9405.20 -electric table, desk, bedside or floor-standing lamps


9405 9405.30 -lighting sets of a kind used forChristmas trees


9405 9405.40 -other electric lamps and lighting fit-tings


776



9405 9405.50 -non-electrical lamps and lightingfittings


9405 9405.60 -illuminated signs, illuminatedname-plates and the like


9405 9405.91 -parts: of glass RVC(40) or CTH9405 9405.92 -parts: of plastics RVC(40) or CTH9405 9405.99 -parts: other RVC(40) or CTH9406 Prefabricated buildings RVC(40) or CTHChapter 95 Toys, games and sports requisites;

parts and accessories thereof9503 Tricycles, scooters, pedal cars

and similar wheeled toys; dolls’carriages; dolls; other toys; re-duced-size (“scale”) models andsimilar recreational models, workingor not; puzzles of all kinds

RVC(40) or CTH

9504 Articles for funfair, table or parlourgames, including pintables, billiards,special tables for casino games andautomatic bowling alley equipment

RVC(40) or CTH

9505 Festive, carnival or other entertain-ment articles, including conjuringtricks and novelty jokes

RVC(40) or CTH

9506 Articles and equipment for generalphysical exercise, gymnastics, ath-letics, other sports (including table-tennis) or outdoor games, not spe-cified or included elsewhere in thischapter; swimming pools and pad-dling pools

RVC(40) or CTH

9507 Fishing rods, fish-hooks and otherline fishing tackle; fish landing nets,butterfly nets and similar nets; decoy“birds” (other than those of heading9208 or 9705) and similar hunting orshooting requisites

RVC(40) or CTH

9508 Roundabouts, swings, shooting gal-leries and other fairground amuse-ments; travelling circuses and travel-ling menageries; travelling theatres

RVC(40) or CTH

Chapter 96 Miscellaneous manufactured art-icles

777



9601 Worked ivory, bone, tortoise-shell,horn, antlers, coral, mother-of-pearland other animal carving material,and articles of these materials (in-cluding articles obtained by mould-ing)

RVC(40) or CTH

9602 Worked vegetable or mineral carvingmaterial and articles of these mater-ials; moulded or carved articles ofwax, of stearin, of natural gums ornatural resins or of modelling pastes,and other moulded or carved articles,not elsewhere specified or included;worked, unhardened gelatin (exceptgelatin of heading 3503) and articlesof unhardened gelatin

RVC(40) or CTH

9603 Brooms, brushes (including brushesconstituting parts of machines, ap-pliances or vehicles), hand-operatedmechanical floor sweepers, not mo-torised, mops and feather dusters;prepared knots and tufts for broomor brush making; paint pads androllers; squeegees (other than rollersqueegees)

RVC(40) or CTH

9604 Hand sieves and hand riddles RVC(40) or CTH9605 Travel sets for personal toilet,

sewing or shoe or clothes cleaningRVC(40) or CTH

9606 Buttons, press-fasteners, snap-fas-teners and press-studs, buttonmoulds and other parts of these art-icles; button blanks

RVC(40) or CTH

9607 Slide fasteners and parts thereof:9607 9607.11 -slide fasteners: fitted with chain

scoops of base metalRVC(40) or CTSH

9607 9607.19 -slide fasteners: other RVC(40) or CTSH9607 9607.20 -parts RVC(40) or CTH

778



9608 Ball point pens; felt tipped and otherporous-tipped pens and markers;fountain pens, stylograph pens andother pens; duplicating stylos; pro-pelling or sliding pencils; pen-hold-ers, pencil-holders and similar hold-ers; parts (including caps and clips)of the foregoing articles, other thanthose of heading 9609:

9608 9608.10 -ball point pens RVC(40) or CTSH9608 9608.20 -felt tipped and other porous-tipped

pens and markersRVC(40) or CTSH

9608 9608.31 -fountain pens, stylograph pens andother pens: Indian ink drawing pens

RVC(40) or CTSH

9608 9608.39 -fountain pens, stylograph pens andother pens: other

RVC(40) or CTSH

9608 9608.40 -propelling or sliding pencils RVC(40) or CTSH9608 9608.50 -sets of articles from 2 or more of the

foregoing subheadingsRVC(40) or CTH

9608 9608.60 -refills for ball point pens, compris-ing the ball point and ink-reservoir

RVC(40) or CTH

9608 9608.91 -other: pen nibs and nib points RVC(40) or CTH9608 9608.99 -other: other RVC(40) or CTH9609 Pencils (other than pencils of head-

ing 9608), crayons, pencil leads, pas-tels, drawing charcoals, writing ordrawing chalks and tailors’ chalks:

9609 9609.10 -pencils and crayons, with leads en-cased in a rigid sheath

RVC(40) or CTSH

9609 9609.20 -pencil leads, black or coloured RVC(40) or CTH9609 9609.90 -other RVC(40) or CTH9610 Slates and boards, with writing or

drawing surfaces, whether or notframed

RVC(40) or CTH

9611 Date, sealing or numbering stamps,and the like (including devices forprinting or embossing labels), de-signed for operating in the hand;hand-operated composing sticks, andhand printing sets incorporating suchcomposing sticks

RVC(40) or CTH

779



9612 Typewriter or similar ribbons, inkedor otherwise prepared for giving im-pressions, whether or not on spoolsor in cartridges; ink-pads, whether ornot inked, with or without boxes

RVC(40) or CTH

9613 Cigarette lighters and other lighters,whether or not mechanical or elec-trical, and parts thereof other thanflints and wicks:

9613 9613.10 -pocket lighters, gas fuelled, non-re-fillable

RVC(40) or CTSH

9613 9613.20 -pocket lighters, gas fuelled, refill-able

RVC(40) or CTSH

9613 9613.80 -other lighters RVC(40) or CTSH9613 9613.90 -parts RVC(40) or CTH9614 Smoking pipes (including pipe

bowls) and cigar or cigarette holders,and parts thereof

RVC(40) or CTH

9615 Combs, hair-slides and the like; hair-pins, curling pins, curling grips, hair-curlers and the like, other than thoseof heading 8516, and parts thereof

RVC(40) or CTH

9616 Scent sprays and similar toiletsprays, and mounts and heads there-for; powder-puffs and pads for theapplication of cosmetics or toiletpreparations

RVC(40) or CTH

9617 Vacuum flasks and other vacuumvessels, complete with cases; partsthereof other than glass inners

RVC(40) or CTH

9618 Tailors’ dummies and other lay fig-ures; automata and other animateddisplays used for shop windowdressing

RVC(40) or CTH

Chapter 97 Works of art, collectors’ pieces andantiques

9701 Paintings, drawings and pastels, exe-cuted entirely by hand, other thandrawings of heading 4906 and otherthan hand-painted or hand-decoratedmanufactured articles; collages andsimilar decorative plaques

RVC(40) or CTH

9702 Original engravings, prints andlithographs

RVC(40) or CTH

780



9703 Original sculptures and statuary, inany material

RVC(40) or CTH

9704 Postage or revenue stamps, stamp-postmarks, first-day covers, postalstationery (stamped paper), and thelike, used or unused, other than thoseof heading 4907

RVC(40) or CTH

9705 Collections and collectors’ piecesof zoological, botanical, mineralog-ical, anatomical, historical, arch-aeological, palaeontological, ethno-graphic or numismatic interest

RVC(40) or CTH

9706 Antiques of an age exceeding100 years

RVC(40) or CTH

Marie Shroff,Clerk of the Executive Council.

Issued under the authority of the Acts and Regulations Publication Act 1989.Date of notification in Gazette: 22 August 1996.

781


Notes Customs and Excise Regulations 1996Reprinted as at23 June 2011

Contents1 General2 Status of reprints3 How reprints are prepared4 Changes made under section 17C of the Acts and Regulations

Publication Act 19895 List of amendments incorporated in this reprint (most recent

first)

Notes

1 GeneralThis is a reprint of the Customs and Excise Regulations 1996.The reprint incorporates all the amendments to the regulationsas at 23 June 2011, as specified in the list of amendments atthe end of these notes.Relevant provisions of any amending enactments that containtransitional, savings, or application provisions that cannot becompiled in the reprint are also included, after the principalenactment, in chronological order. For more information, seehttp://www.pco.parliament.govt.nz/reprints/.

2 Status of reprintsUnder section 16D of the Acts and Regulations PublicationAct 1989, reprints are presumed to correctly state, as at thedate of the reprint, the law enacted by the principal enactmentand by the amendments to that enactment. This presumptionapplies even though editorial changes authorised by section17C of the Acts and Regulations Publication Act 1989 havebeen made in the reprint.This presumption may be rebutted by producing the officialvolumes of statutes or statutory regulations in which the prin-cipal enactment and its amendments are contained.

3 How reprints are preparedA number of editorial conventions are followed in the prep-aration of reprints. For example, the enacting words are notincluded in Acts, and provisions that are repealed or revoked

782

http://www.pco.parliament.govt.nz/reprints/




Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Notes

are omitted. For a detailed list of the editorial conventions,see http://www.pco.parliament.govt.nz/editorial-conventions/or Part 8 of the Tables of New Zealand Acts and Ordinancesand Statutory Regulations and Deemed Regulations in Force.

4 Changes made under section 17C of the Acts andRegulations Publication Act 1989Section 17C of the Acts and Regulations Publication Act 1989authorises the making of editorial changes in a reprint as setout in sections 17D and 17E of that Act so that, to the extentpermitted, the format and style of the reprinted enactment isconsistent with current legislative drafting practice. Changesthat would alter the effect of the legislation are not permitted.A new format of legislation was introduced on 1 January 2000.Changes to legislative drafting style have also beenmade since1997, and are ongoing. To the extent permitted by section 17Cof the Acts and Regulations Publication Act 1989, all legisla-tion reprinted after 1 January 2000 is in the new format forlegislation and reflects current drafting practice at the time ofthe reprint.In outline, the editorial changes made in reprints under the au-thority of section 17C of the Acts and Regulations PublicationAct 1989 are set out below, and they have been applied, whererelevant, in the preparation of this reprint:• omission of unnecessary referential words (such as “of

this section” and “of this Act”)• typeface and type size (Times Roman, generally in 11.5

point)• layout of provisions, including:

• indentation• position of section headings (eg, the number and

heading now appear above the section)• format of definitions (eg, the defined term now appears

in bold type, without quotation marks)• format of dates (eg, a date formerly expressed as “the

1st day of January 1999” is now expressed as “1 January1999”)

783

http://www.pco.parliament.govt.nz/editorial-conventions/






Notes Customs and Excise Regulations 1996Reprinted as at23 June 2011

• position of the date of assent (it now appears on the frontpage of each Act)

• punctuation (eg, colons are not used after definitions)• Parts numbered with roman numerals are replaced with

arabic numerals, and all cross-references are changedaccordingly

• case and appearance of letters and words, including:• format of headings (eg, headings where each

word formerly appeared with an initial cap-ital letter followed by small capital letters areamended so that the heading appears in bold,with only the first word (and any proper nouns)appearing with an initial capital letter)

• small capital letters in section and subsection ref-erences are now capital letters

• schedules are renumbered (eg, Schedule 1 replaces FirstSchedule), and all cross-references are changed accord-ingly

• running heads (the information that appears at the topof each page)

• format of two-column schedules of consequentialamendments, and schedules of repeals (eg, they arerearranged into alphabetical order, rather than chrono-logical).

5 List of amendments incorporated in this reprint(most recent first)Customs and Excise Amendment Regulations 2011 (SR 2011/183)Customs and Excise Amendment Regulations (No 3) 2010 (SR 2010/465)Customs and Excise (Rules of Origin for New Zealand–Hong Kong, ChinaCloser Economic Partnership Agreement Goods) Amendment Regulations2010 (SR 2010/430)Customs and Excise (Revenue Collection Threshold) Amendment Regulations2010 (SR 2010/254)Customs and Excise Amendment Regulations (No 2) 2010 (SR 2010/215)Customs and Excise (Rules of Origin for Malaysia Free Trade AgreementGoods) Amendment Regulations 2010 (SR 2010/192)Customs and Excise Amendment Regulations 2010 (SR 2010/127)Customs and Excise Amendment Act 2009 (2009 No 61): sections 6(2), 7(4)

784














Reprinted as at23 June 2011 Customs and Excise Regulations 1996 Notes

Customs and Excise (Rules of Origin for AANZFTAGoods) Amendment Regu-lations 2009 (SR 2009/349)Immigration Act 2009 (2009 No 51): section 406(2)Customs and Excise (Rules of Origin) Amendment Regulations 2009(SR 2009/264)Customs and Excise (Rules of Origin for Chinese Goods) Amendment Regula-tions 2008 (SR 2008/224)Customs and Excise (Fees) Amendment Regulations 2008 (SR 2008/140)Customs and Excise Amendment Regulations 2008 (SR 2008/118)Customs and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2007 (SR 2007/346)Customs and Excise Amendment Regulations 2007 (SR 2007/225)Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations2006 (SR 2006/398)Customs and Excise (Rules of Origin for Australian Goods) Amendment Regu-lations 2006 (SR 2006/397)Customs and Excise (Tariff Changes) Amendment Regulations 2006 (SR2006/333)Customs and Excise (Rules of Origin for Trans-Pacific Strategic Economic Part-nership Agreement Goods) Amendment Regulations 2006 (SR 2006/103)Customs and Excise (Rules of Origin for Thai Goods) Amendment Regulations2005 (SR 2005/176)New Zealand Superannuation and Retirement Income Amendment Act 2005(2005 No 42): section 9(2)Customs and Excise Amendment Regulations (No 3) 2004 (SR 2004/379)Customs and Excise (Fees) Regulations 2004 (SR 2004/367)Customs and Excise Amendment Regulations (No 2) 2004 (SR 2004/163)Customs and Excise Amendment Regulations 2004 (SR 2004/96)State Sector Amendment Act 2003 (2003 No 41): section 14(1)Customs and Excise Amendment Regulations (No 2) 2002 (SR 2002/420)Customs and Excise Amendment Regulations 2002 (SR 2002/356)Customs and Excise Amendment Regulations 2001 (SR 2001/110)Customs and Excise Amendment Regulations 2000 (SR 2000/275)Customs and Excise Amendment Act 2000 (2000 No 13): section 4(1)Customs and Excise Amendment Regulations (No 2) 1999 (SR 1999/309)Customs and Excise Amendment Regulations 1999 (SR 1999/222)Customs and Excise Amendment Regulations 1998 (SR 1998/103)Territorial Sea and Exclusive Economic Zone Amendment Act 1996 (1996No 74): section 5(4)

12

Wellington, New Zealand:Published under the authority of the New Zealand Government—2011

785



































customsandexciseregulations 1996 · 2013. 4. 27. · reprint asat23june2011...

Documents