sri lanka customs tariff - 2005

SRI LANKA

SRI LANKA

CUSTOMS

IMPORTS

TARIFF

GUIDE 2005Updated on 08.12.2005

CONTENTS mmmhgjdddff

SHORTCUT TO CHAPTERSProduced by

POLICY PLANNING AND RESEARCH DIVISION

SRI LANKA CUSTOMS

COLOMBO

TEL: 2342501 FAX: 2446361

This is only a guide, which has no legal validity. For legal authority,refernce is invited to the variouse Gazette Notifications published from time to time by the relevant Government Departments.

Note: Unauthorised duplication of this CD is an offence under the provisions of the Intellectual Property Act No.36 of 2003.

CONTENTS

( HOME PAGE

1. INTRODUCTION2. IMPORT TARIFF - CUSTOMS DUTY, SURCHARGE, VAT, CESS,

EXCISE, PAL & SRL

3. COMPUTATION OF IMPORT LEVIES4. HOW TO CALCULATE THE EFFECTIVE RATE OF ALL LEVIES5. HARMONISED SYSTEM [HS] - SECTIONS I - XXI6. HS - CHAPTERS 1-977. GENERAL RULES FOR THE INTERPRETATION OF THE HS8. INDICATORS, ABREVIATIONS AND SYMBOLS

9. COUNTRIES OF PREFERENTIAL TRADE AGREEMENTS10. CUSTOMS DUTY SCHEDULE A OF THE CUSTOMS ORDINANCE11. SURCHARGE12. VAT13. EDB CESS

14. EXCISE DUTY15. PAL

16. SOCIAL RESPONSIBILITY LEVY17. LIST OF CONCESSIONS18. LIST OF EXEMPTIONS19. ITEMS SUBJECT TO IMPORT CONTROL LICENCE20. ITEMS SUBJECT TO SLSI (Sri Lanka Standard Institution) REGULATIONS21. ITEMS SUBJECT TO FOOD INSPECTORS APPROVAL22. DEPRICIATION TABLE FOR USED MOTOR VEHICLES23. CUSTOMS VALUATION RULES - SCHEDULE E ( UPINTRODUCTION

( BACK

We are happy to present the Import Tariff Guide in electronic format for the second time in succession. In fact the Import Tariff Guide 2004 was an instant success.

In this Tariff Guide we have incorporated all changes made to the existing levies of Customs Duty , Surcharge, VAT, Cess, Excise and PAL up to 12 June 2005 and included the Social Responsibility Levy [SRL] which was introduced in 2005 Budget.Further we have updated all the other existing informative data with latest amendments.

In addition we have added following new features in this issue of Import Tariff Guide 2005.

1. All levies (Customs Duty, Surcharge, VAT, Excise, Cess, PAL & SRL) in single line.

2. Automatic calculation of the Effective Rate of all levies.

3. Compilation of VAT exemptions

4. Compilation of Excise Duty Exemptions

We hope the automatic formula for the calculation of the Effective Rate would be a very handy tool where one can input the rates of levies and obtain the total effective rate of a particular item. This will be very helpful to get an idea of the total duty payable.

We thank the Director General of Customs Mr. Sarath Jayathilake for his blessings and support given to us on embarking this project. We also thank the Deputy Director of Customs [Policy Planning & Research] Mr. P.W.Amaradiwakara for guidance given through out this exercise and staff of the Policy Planning & Research Division, without whose corporation this project would not have been a reality. Our special thanks go out to Mr. L.G.A.Sathath of Policy Planning & Research Division who helped in numerous ways in this production.Our gratitude is also extended to Mr.A.K.Seneviratne of Department of Fiscal Policy, Ministry of Finance for providing the necessary technical assistance.

Project Team

Gamini WarshapperumaAsst. Director of Customs

W.K.Randeniya Asst. Supdt of Customs

For suggestions and feedback

Gamini Warshapperuma

Asst. Director of Customs/ Customs Advisor Ministry of Finance

Tel: 2342501 [Policy Planning & Research Division]

Fax: 2446361 [- do -]

Tel: 2484661 [Ministry of Finance]

Fax: 2484846 [- do -]

COMPUTATION OF IMPORT LEVIES ( BACKFollowing duties and fiscal levies are collected at the time of importation by the Sri Lanka Customs.

1. Customs Duty [Preferential and General]

2. VAT

3. Excise Duty

4. Surcharge

5. Ports and Airports Development Levy (PAL)

6. Cess

7. Social Reponsibility Levy (SRL)

In this guide, rates for Customs Duty, VAT, Excise and Cess are given against the each HS Commodity code while the rates for Surcharge, PAL and Social Reponsibility Levy are given separately. [Please refer to item nos. 11, 12, and 13 of the Contents].

For the items falling under the Lists of Exemptions and Concessions it should be noted that only the Customs Duty component will be exempted or concessionary granted.

Abbreviations used

V=CIF Value in Rupees

D=Customs Duty

S=Surcharge

C=EDB Cess

T=Value Added Tax (VAT)

E=Excise (Special Provisions) Duty

P=Ports & Airports Development Levy (PAL)

L=Social Responsibility Levy (SRL)

RE=Rate of Excise Duty

RT=Rate of VAT

CUSTOMS DUTY (D)

=V x Advalorem Rate of Duty (%)

or

Quantity x Specific Rate of Duty (Unit Rate)

SURCHARGE (S)=D x Rate of Surcharge

VALUE ADDED TAX (T)

Formula 1=[V+5%V+D+S+C+P+E] x RT

Formula 2=[(V+5%V+D+S+C+P) x (1+ RE)] RT

1-( RE X RT)

EXCISE (SP) DUTY

Formula 1=[V+5%V+D+S+C+P+T] x RE

Formula 2=[(V+5%V+D+S+C+P) x (1+ RT)]RE

1-( RE x RT)

CESS

=V x Cess Levy Rate

or

Quantity x Unit Rate of Cess Levy

or/and

10% of Customs Duty payable*

*Applicable only where the items with Customs Duty equal or more than 45% of the CIF Value for Duty

PORTS AND AIRPORTS DEVELOPMENT LEVY

=V x Rate of PAL

SOCIAL RESPONSIBILITY LEVY

=( D+S+E ) x Rate of SRL

BACK

HOW TO CALCULATE THE EFFECTIVE RATE OF ALL LEVIES

1.Double click any cage to activate the table.

2.Input the rate of levy into the relavant cage.

( BACKCOUNTRIES OF PREFERENTIAL TRADE AGREEMENTS GSTP AGREEMENT ON GLOBAL SYSTEM OF TRADE PREFERENCE

1. Algeria

2. Argentina

3. Bangladesh

4. Benin

5. Bolivia

6. Brazil

7. Cameroon

8. Chile

9. Cuba

10. Democratic Peoples Republic of Korea

11. Ecuador

12. Egypt

13. Ghana

14. Guinea

15. Guyana

16. India

17. Indonesia

18. Iran (Islamic Republic of)

19. Iraq

20. Libyan Arab Jamahiriya

21. Malaysia

22. Mexico

23. Mozambique

24. Nicaragua

25. Nigeria

26. Pakistan

27. Peru

28. Philippines

29. Republic of Korea

30. Romania

31. Singapore

32. Sri Lanka

33. Sudan

34. Thailand

35. Trinidad and Tobago

36. Tunisia

37. United Republic of Tanzania

38. Vietnam

39. Yugoslavia

40. Zimbabwe

BANGKOK AGREEMENT

1. Bangladesh

2. India

3. Lao Peoples Democratic Republic

4. Republic of Korea

5. Peoples Republic of China

6. Sri Lanka

SAARC SOUTH ASIAN ASSOCIATION FOR REGIONAL COOPERATION

1. Bangladesh

2. Bhutan

3. India

4. Nepal

5. Pakistan

6. Republic of Maldives

7. Sri Lanka

SAPTA SAARC PREFERENTIAL TRADE AGREEMENT

1. Bangladesh

2. Bhutan

3. India

4. Nepal

5. Pakistan


7. Sri Lanka

SAPTA LEAST DEVELOPMENT COUNTRIES (LDCs)

1. Bangladesh

2. Bhutan

3. Nepal


ISFTA - INDO-SRI LANKA FREE TRADE AGREEMENT

1. India

2. Sri Lanka

PSFTA-PAKISTAN-SRI LANKA FREE TRADE AGREEMENT

1. PAKISTAN

2. Sri Lanka BACKCUSTOMS DUTY SCHEDULE A OF THE CUSTOMS ORDINANCE[Prescribed under Section 10 of the Customs Ordinance (Chapter 235)]

1. Schedule A, being the "Table of Duties" (including the list of concessions and the list of exemptions ), is comprised of a nomenclature of commodities, or groups of commodities, and rates of duties prescribed for each commodity or group of commodities classified therein.

2 (i)The said nomenclature is in accordance with the "Harmonized Commodity Description and Coding System" (hereinafter referred to as the "Harmonized System" or HS), comprising the headings and subheadings and their related numerical codes, the Section, Chapter and Subheading Notes and the General Rules for the interpretation of the Harmonized System, set out in the Annex to the International Convention on the Harmonized Commodity Description and Coding System. Sri Lanka is a Contracting Party to this Convention.

(ii)Depending upon the national requirements, it is further sub-divided at national level. Identification of all Commodities shall be by reference to the HS Codes consisting of six digits, or where sub-divided, by reference to the National Sub-commodity Codes consisting of eight digits.

3.For determination of the duty rate or rates applicable for any goods, wares or merchandise, hereinafter referred to as commodities, the same shall be classified in the said nomenclature.

4.Where a commodity code is sub-divided at national level, it shall be mandatory to classify the commodity up to the eight digit.

5.The classification of the commodities in the nomenclature up to the sixth digit, shall be governed by the principles set out under the General Rules for the interpretation of the HS.

6.For the purposes of para.05, reference shall be made to the Explanatory Notes to the said HS.

7.Where sub-divided, the classification up to the eighth digit shall be governed by the following principles:

(i) The classification among the national Sub-divisions will be according to the text of each Sub-division; the text providing the most specific description shall determine the National Sub-division.

(ii) National Sub-divisions are comparable only with the other Sub-divisions created under the same six digit code.

(iii) National Sub-divisions shall be considered in the same numeric sequence as they appear in the Table of Duties. All preceding sub-divisions under the selected six digit code should be considered in their numerical sequence and exhausted, before choosing a particular eight digit sub-division.

8.Every commodity so classified shall be levied, subject to provisions of para.09 and 10 respectively, with the General Rate of duty or the Preferential Rate of duty where applicable, as prescribed against the respective Commodity Code or the National Sub-commodity Code, respectively. 9. For the purposes of para.08, wherever more than one General Rate of duty is specified, the rate that accrues the highest amount of duty shall apply, unless specified otherwise.

10. For the purposes of para.08, wherever a Preferential Rate and a General Rate of duty are prescribed for any commodity, the Preferential Rate shall be levied provided that the commodity shall be proved to the satisfaction of the Director General of Customs to have been produced or manufactured in the respective country or groups of countries as prescribed and are in accordance with the terms and conditions of the resolution prescribing such Preferential Rate or rates, as published in the Gazette.

11. Where the commodities qualify for concessionary rates listed on Annex I, the commodities shall be levied with the concessionary rates; where the commodities are qualified for exemptions as per list of exemptions on Annex II the commodity shall be exempted from such duties. For purpose of this paragraph, Director General of Customs shall be the final authority as for deciding whether the commodity qualifies for such concessions or exemptions enumerated under schedule 'A' of the Customs Ordinance.

12. Machinery, plant and equipment, if imported disassembled or unassembled for convenience of packing, handling or transport and presented in different consignments are to be classified in the heading of the complete article if, the Director General of Customs is satisfied that the goods warranted presentation under such conditions and the rate of duty applicable for such disassembled or unassembled goods shall be the rate of duty applicable to the heading of the complete article.

INDICATORS

HYPERLINK \l "CONTENTS" BACK*For imports from Bangkok Agreement Countries only.

(+)For imports from GSTP countries only.

(B)For imports from Bangladesh only.

(S)For imports from SAARC countries only.

(SP)For imports from SAPTA countries only.

(SL)For imports from SAPTA Least Developed countries (LDCs) only.

(In)For imports from India under Indo Sri Lanka Free Trade Agreement only.

(PK) For imports from Pakistan under Pakistan Sri Lanka Free Trade

Agreement only.

LImport Control Licence required

ExExempted

ABBREVIATIONS AND SYMBOLS BACKAC

Alternating Current

ASTM

American Society for Testing Materials

Bq

becquerel

oC

degree(s) Celsius

cc

cubic centimetre(s)

cg

centigram(s)

cm

centimetre(s)

cm2

square centimetre(s)

cm3

cubic centimetre(s)

cN

centinewton(s)

DC

direct current

g

gram(s)

Hz

hertz

IR

infra-red

kcal

kilocalorie(s)

kg

kilogram(s)

kgf

kilogram force

kN

kilonewton(s)

kPa

kilopascal(s)

kV

kilovolt(s)

kVA

kilovolt(s) - ampere(s)

kvar

kilovolt(s) - ampere(s) - reactive

kW

kilowatt(s)

l

litre(s)

m

meter(s)

m-

meta-

m2

square metre(s)(Ci

microcurie

mm

millimetre

mN

millinewton(s)

MPa

megapascal(s)

N

newton(s)

No.

Number

o-

ortho-

p-

para-

t

tonne(s)

UV

ultra-violet

V

volt(s)

vol.

volume

W

watt(s)

%

percent

xo

x degree(s)

BACK CHAPTERS 1-97 [] TOP ( (1 Live animals.2 Meat and edible meat offal.3 Fish and crustaceans, molluscs and other aquatic invertebrates.4 Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included.5 Products of animal origin, not elsewhere specified or included.6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.7Edible vegetables and certain roots and tubers.8Edible fruit and nuts; peel of citrus fruit or melons.9Coffee, tea, mate and spices.10Cereals.11Products of the milling industry; malt; starches; inulin; wheat gluten.12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.13Lac; gums, resins and other vegetable saps and extracts.14Vegetable plaiting materials; vegetable products not elsewhere specified or included.15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.17Sugars and sugar confectionery.18Cocoa and cocoa preparations.19Preparations of cereals, flour, starch or milk; pastrycooks' products.20Preparations of vegetables, fruit, nuts or other parts of plants.21Miscellaneous edible preparations.22Beverages, spirits and vinegar.23Residues and waste from the food industries; prepared animal fodder.

24 Tobacco and manufactured tobacco substitutes.25Salt; sulphur; earths and stone; plastering materials, lime and cement.

26Ores, slag and ash.27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.29Organic chemicals.30Pharmaceutical products.31Fertilisers.32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.33Essential oils and resinoids; perfumery, cosmetic or toilet preparations.34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.35Albuminoidal substances; modified starches; glues; enzymes.36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.37Photographic or cinematographic goods.38Miscellaneous chemical products.39Plastics and articles thereof.40Rubber and articles thereof.41Raw hides and skins (other than furskins) and leather.42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).43Furskins and artificial fur; manufactures thereof.

44Wood and articles of wood; wood charcoal. (45Cork and articles of cork.46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.48Paper and paperboard; articles of paper pulp, of paper or of paperboard.

49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.50Silk.51Wool, fine or coarse animal hair; horsehair yarn and woven fabric.52Cotton.53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.54Man-made filaments.55Man-made staple fibres.56Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.57Carpets and other textile floor coverings.58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.60Knitted or crocheted fabrics.61Articles of apparel and clothing accessories knitted or crocheted.62Articles of apparel and clothing accessories not knitted or crocheted.63Other made up textile articles; sets; worn clothing and worn textile articles; rags.64Footwear, gaiters and the like; parts of such articles.65Headgear and parts thereof.66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.68Articles of stone, plaster, cement, asbestos, mica or similar materials.69Ceramic products.70Glass and glassware.

71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.72Iron and steel.

73Articles of iron or steel.74Copper and articles thereof.75Nickel and articles thereof.76Aluminium and articles thereof.77(Reserved for possible future use in the Harmonized System)78Lead and articles thereof.79Zinc and articles thereof.80Tin and articles thereof.81Other base metals; cermets; articles thereof.82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.83Miscellaneous articles of base metal.84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.88Aircraft, spacecraft, and parts thereof.89Ships, boats and floating structures. (90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.91Clocks and watches and parts thereof.92Musical instruments; parts and accessories of such articles.93Arms and ammunition; parts and accessories thereof.94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.95Toys, games and sports requisites; parts and accessories thereof.96Miscellaneous manufactured articles.97Works of art, collectors' pieces and antiques. ( TOP (

SECTIONS I XXI ( BACKSECTION 1

LIVE ANIMALS; ANIMAL PRODUCTS

Section notes.

1 Live animals.

2 Meat and edible meat offal.

3 Fish and crustaceans, molluscs and other aquatic invertebrates.

4 Dairy produce; birds' eggs; natural honey; edible products of animal origin,

not elsewhere specified or included.

5 Products of animal origin not elsewhere specified or included.

SECTION II

VEGETABLE PRODUCTS

Section notes.

6 Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.

7Edible vegetables and certain roots and tubers.

8Edible fruit and nuts; peel of citrus fruit or melons.

9Coffee, tea, mate and spices.

10Cereals.

11Products of the milling industry; malt; starches; inulin; wheat gluten.

12Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.

13Lac; gums, resins and other vegetable saps and extracts.

14Vegetable plaiting materials; vegetable products not elsewhere specified or included.

SECTION III

ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE

PRODUCTS; PREPARED EDIBLE FATS;

ANIMAL OR VEGETABLE WAXES

15Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes.

SECTION IVPREPARED FOODSTUFFS;

BEVERAGES, SPIRITS AND VINEGAR; TOBACCO

AND MANUFACTURED TOBACCO SUBSTITUTES

Section notes.

16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.

17Sugars and sugar confectionery.

18Cocoa and cocoa preparations.

19Preparations of cereals, flour, starch or milk; pastrycooks' products.

20Preparations of vegetables, fruit, nuts or other parts of plants.

21Miscellaneous edible preparations.

22Beverages, spirits and vinegar.

23Residues and waste from the food industries; prepared animal fodder.

24 Tobacco and manufactured tobacco substitutes.

SECTION V

MINERAL PRODUCTS

25Salt; sulphur; earths and stone; plastering materials, lime and cement.

26Ores, slag and ash.

27Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.

SECTION VIPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES

Section notes.

28Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes.

29Organic chemicals.

30Pharmaceutical products.

31Fertilisers.

32Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks.

33Essential oils and resinoids; perfumery, cosmetic or toilet preparations.

34Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.

35Albuminoidal substances; modified starches; glues; enzymes.

36Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.

37Photographic or cinematographic goods.

38Miscellaneous chemical products.

SECTION VIIPLASTICS AND ARTICLES THEREOF;

RUBBER AND ARTICLES THEREOF

Section notes.

39Plastics and articles thereof.

40Rubber and articles thereof.

SECTION VIII

RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES

THEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,

HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT

(OTHER THAN SILK-WORM GUT)

41Raw hides and skins (other than furskins) and leather.

42Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut).

43Furskins and artificial fur; manufactures thereof.

SECTION IX

WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;

CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,

OF ESPARTO OR OF OTHER PLAITING MATERIALS;

BASKETWARE AND WICKERWORK

44Wood and articles of wood; wood charcoal.

45Cork and articles of cork.

46Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.

SECTION X

PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;

RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;

PAPER AND PAPERBOARD AND ARTICLES THEREOF

47Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.

48Paper and paperboard; articles of paper pulp, of paper or of paperboard.

49Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans.

SECTION XITEXTILES AND TEXTILE ARTICLES

Section notes.

50Silk.

51Wool, fine or coarse animal hair; horsehair yarn and woven fabric.

52Cotton.

53Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.

54Man-made filaments.

55Man-made staple fibres.

56Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.

57Carpets and other textile floor coverings.

58Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.

59Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.

60Knitted or crocheted fabrics.

61Articles of apparel and clothing accessories knitted or crocheted.

62Articles of apparel and clothing accessories not knitted or crocheted.

63Other made up textile articles; sets; worn clothing and worn textile articles; rags.

SECTION XII

FOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,

WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS AND

PARTS THEREOF; PREPARED FEATHERS AND ARITCLES MADE

THEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR

64Footwear, gaiters and the like; parts of such articles.

65Headgear and parts thereof.

66Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.

67Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair.

SECTION XIII

ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA

OR SIMILAR MATERIALS; CERAMIC PRODUCTS;

GLASS AND GLASSWARE

68Articles of stone, plaster, cement, asbestos, mica or similar materials.69Ceramic products.70Glass and glassware.

SECTION XIV

NATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS

STONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METAL

AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN

71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin.

SECTION XVBASE METALS AND ARTICLES OF BASE METAL

Section notes.

72Iron and steel.

73Articles of iron or steel.

74Copper and articles thereof.

75Nickel and articles thereof.

76Aluminium and articles thereof.

77(Reserved for possible future use in the Harmonized System)78Lead and articles thereof.

79Zinc and articles thereof.

80Tin and articles thereof.

81Other base metals; cermets; articles thereof.

82Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.

83Miscellaneous articles of base metal.

SECTION XVIMACHINERY AND MECHANICAL APPLIANCES;

ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS AND

REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND

REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLES

Section Notes

84Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.

85Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles.

SECTION XVII

VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED

TRANSPORT EQUIPMENT

Section notes.

86Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.

87Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.

88Aircraft, spacecraft, and parts thereof.

89Ships, boats and floating structures.

SECTION XVIII

OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,

CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS

AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;

PARTS AND ACCESSORIES THEREOF

90Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof.

91Clocks and watches and parts thereof.

92Musical instruments; parts and accessories of such articles.

SECTION XIXARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF

93Arms and ammunition; parts and accessories thereof.

SECTION XX

MISCELLANEOUS MANUFACTURED ARTICLES

94Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings.

95Toys, games and sports requisites; parts and accessories thereof.

96Miscellaneous manufactured articles.

SECTION XXI

WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES

97Works of art, collectors' pieces and antiques.

VAT ( VALUE ADDED TAX ) BACK Applicable VAT rates [5%, 15%, and 18%] are shown in the Imports Tariff above. Direct items on which VAT is exempted are also shown in the Imports Tariff. Other VAT exemptions are as follows;

Import of

(i)any plant, machinery or equipment or any goods to be used as exhibition materials or as materials in any technical demonstration which are re-exported within twelve months from the date of import;

(ii)goods by the mission of any state or any organization to which the provisions of the Diplomatic Privileges Act.No.9 of 1996 applies, or by any diplomatic personnel of such mission or organization, including the import under a temporary admission carnet for re-export ;

(iii)any article entitled to duty free clearance under the Passenger's Baggage (Exemptions) Regulations made under section 107 of the Customs Ordinance or any article cleared duty free on a re-importation certificate as provided for in Schedule A of the Customs Ordinance, or any article cleared ex-bond for use as ship stores ;

(iv)goods by any organization approved by the Minister, where he is satisfied that such goods are gifts from persons or organizations abroad for the relief of sudden distress caused by natural or human disasters or such goods being medical machinery, medical equipment or an ambulance ;

(v)goods by any person who has entered into an agreement -

(a)prior to May 16, 1996 ; or

(b)prior to April 1, 1988 in respect of a project, the total cost of which is not less than Rs. 500 million,

with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law No. 4 of 1978 , which goods are prescribed as a project related article,to be utilized in the project specified in the agreement, during -

(i)the project implementation period of such project as specified in

such agreement ; or

(ii)upto the date of completion of such project, which date shall not be later than thirty six months from the date of the last agreement entered into prior to the 19,November 2003,

Whichever us earlier, other than any article in the negative list published by the Secretary to the Treasury for the purpose of this paragraph.

(vi)goods by any person who has entered into an agreement with the Board of Investment of Sri Lanka under section 17 of the Board of Investment of Sri Lanka Law No. 4 of 1978, which is prescribed as a project related article, to be utilized in the project specified in the agreement, which project one competed will be solely in the business of making exempt supplies ,-

(a)for a period of two years form August 1, 2002; or

(b)until the completion of the project as determined by the Board of Investment of Sri Lanka,

whichever is earlier, other than any article in the negative list published by the Secretary to the Treasury for the purposes of this paragraph;

(vii)personal items and samples in relation to business worth not more than ten thousand

rupees through parcel post or courier ;

(viii)a motor vehicle by a disabled person specially designed for use by disabled persons approved by the Minister, on his being satisfied that such vehicle is for use specifically by such person ;

(ix)any capital items required for the purpose of providing training by any institutio providing vocational training or practical training approved by the Minister in charge of the subject of Tertiary Education and Training in consultation with the Minister where the Government has provided funds or other assistance to such institution and the surplus funds of such institution are re-invested as to the maintenance or improvement of such institution;

(x)goods for duty free shops for the payment in foreign currency.

(xi) Braille writing papers and Brail writing boards.

(Xii) Accessories for hearing aids and such aids orappliances which are worn or

carried or implanted in the human body to compensate for a defect or

disability.

(Xiii) Ayurvedic preparations which belongs to the Ayurveda pharmacopoeia

Ayurveda preparations (other than cosmetic preparations) or Unani, Siddha

Or Homeopathic preparations (other than cosmetic preparations ) and raw

materials for such preparations .

(Xiv) Phamaceutical products and drugs (other than cosmetics ) including such

products and drugs certified by Cosmetics Devices and Drugs Authority,

established by the Cosmetic Devices and Drugs Act No. 27 of 1980, and

raw materials for the production or manufacture of such products or drugs ;

(xv) Import of green leaf.

(xvi) Oil for ships.

(xi)goods to any project approved by the Commissioner- General, as having a capital investment of not less than rupees one hundred million which are considered as a project related capital goods, other than the goods in the negative list published by the Secretary to the treasury, during the project implementation period which shall not exceed three years from the commencement of the project, provided that such project makes taxable supplies upon the completion of the project (effective from 1.1.2005)

(xii)samples of garments for business purposes by garment buying office in Sri Lanka registered with the Textile Quota Board so long as such items is not sold;";

EXCISE DUTY BACKExcise duty is imposed in terms of section 3 of the Excise (Special Provisions) Act No.13 of 1989. Please refer the Imports Tariff above for the rates specified.

Excise Duty is exempted as follows;

1. Articles of every description imported or cleared from Customs bond for the official use of the President.

2. Articles of every description purchased or procured from a Customs Duty Free Shop.

3. Motor vehicles imported;

i. by public officers under the Treasury Circular No.866 of 22.02.1999.

ii. by members of Parliament under the Public Administration Circular No.24/93 of 01.10.1993 and the relevant cabinet decision dated 09.07.1995 and 27.11.1996.

iii. by members of Provincial Councils under the Public Administration Circular No.24/93 of 01.10.1993 and relevant cabinet decision dated 09.07.1995 and 08.09.1999.

iv. by Sri Lanka diplomatic officers who served in missions abroad under the Ministry of Foreign Affairs Circular No.148 of 25.05.1993.

v. under various agreements and MOUs entered with overseas organization and foreign government.

vi. by any person who is certified by the Minister to have rendered distinguished service to the country.

4. Articles entitled to duty free clearance under passengers baggage (exemptions) Regulations made under section 107 of the Customs Ordinance.

5. Articles cleared ex bond for use as ships stores or for re export.

6. Articles manufactured in Sri Lanka and supplied to any exporter in Sri Lanka where sufficient proof is furnished to the satisfaction of the Director General of Excise that such manufactured article was exported.

SURCHARGE ( BACKSurcharge of 10% on Customs duty is payable on all items except the items classifiable within following HS Codes.

Valid from 01st January 2005 to 31st December 2005 (1)Milk and cream of following Sub-Headings and Sub-Divisions:

0402.10-In powder, granules or other solid forms, of a fat content,

by weight, not exceeding 1.5%

In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%

0402.21- -Not containing added sugar or other sweetening matter:

0402.29- -Other

Other:

0402.91- -Not containing added sugar or other sweetening matter

0402.99.09- - - -Other

(2)Potatoes, falling under Sub-Heading 0701.90

(3)Onions and shallots of following Sub-Divisions:

0703.10.01- - - -Red onions

0703.10.02- - - -B' Onions

0703.10.03 - - - -Other Onions

0703.10.09- - - -Other

(4)Dried leguminous vegetables of following Sub-Divisions:

0713.40.01- - - -Masoor dhal (whole or split red lentils)

0713.40.02- - - -Whole or split yellow lentils.

(5)Chillies of following Sub-Division:

0904.20.01- - - -Chillies

(6)Seeds of following Sub-Headings:

0909.20-Seeds of Corriander

0909.30-Seeds of Cumin

0909.50-Seeds of fennel; juniper berries

(7)Mathe seed of following Sub-Division:

0910.99.01 ----Mathe Seed

(8)Wheat and Meslin of following Sub-Heading and Sub- Division:

1001.10-Durum Wheat

1001.90.01----Wheat grain

(9)Rice, falling under following Sub-Headings:

1006.10-Rice in the husk (paddy or rough)

1006.20-Husked (brown) rice

1006.30-Semi-milled or wholly milled rice, whether or not polished

or glazed

1006.40-Broken rice

(10)Sugars of Heading 17.01

(11)Infants' Milk Foods of Sub-Division 1901.10.01

(12)Infants' Foods of Sub-Division 2106.90.05

(13)Cement of following Sub- Headings and Sub-Division:

2523.21-White cement, whether or not artificially coloured 2523.29.03--Other Portland cement imported in packings of over 50 kg

or in bulk

2523.30-Aluminious cement

2523.90-Other hydraulic cement

(14)Paper and paper board of following Sub-Division and Sub- Hadings:

4802.54.09----Other

4802.55--Weighing 40g/m2 or more but not more than 150g/m2 in

rolls

4802.56--Weighing 40g/m2 or more but not more than 150g/m2, in

sheets, with one side not exceeding 435 mm and the other

side not exceeding 297 mm in the unfolded state

4802.57 --Other, weighing 40g/m2 or more but not more than 150g/m2(15)Items classifiable within HS Chapters 50 to 63, both inclusive.

(16)Auto trishaws of following Sub-Divisions

8703.21.07--Auto trishaws not more than three years old

8703.21.08--Auto trishaws more than three years old

( BACKPORTS AND AIRPORTS DEVELOPMENT LEVY [PAL] 1. PAL is payable at the rate of 1.5% of CIF value on all articles imported into Sri Lanka except the items appearing at a,b,c,d,e and f (which are exempted from PAL) and items listed at 2.

a. Diamonds, gems, gold and jewellery for the purpose of processing and re-export are exempted from PAL.

b. Electronic items and raw materials used for manufacturing of electronic items for export purpose.The items on which exemptions have to be granted should be the same as those on which customs duty exemption/waiver have been granted ( export companies).

c. Tobacco not stemmed /stripped classifiable within HS 2401.10 imported for processing and re-export.

d. Any article imported into Sri Lanka in respect of the provision of any service by a mission of any State or any organization under the provisions of the Diplomatic Privileges Act No.9 of 1996.e. Goods returned to Sri Lanka.

f. All items under chapters 84 & 85 when such items are imported for processing and re-export.

2. PAL is payable at 0.25% on articles other than items appearing at a, b, c, d,e and f imported into Sri Lanka for the purpose of processing and re-export.

SOCIAL RESPONSIBILITY LEVY (SRL)

( BACKSocial Responsibility Levy of 0.25% of Customs Duty, Surchage and Excise duty is payable on all items imported.

Social Responsibility Levy (l)=(d+s+e )* SRL rateEDB CESS ( BACK

Cess on Imports

1. On imports dutiable at an advalorem import duty of 45% and over, the rate shall be 10% of the rate of import duty applicable.

2. On imports dutiable at an advalorem rate and a specific rate of import duty and where the advalorem rate of import duty is 45% and over or where the specific rate of import duty incidence is 45% and over, the rate shall be 10% of the rate of import duty or the duty incidence, whichever is higher as the case may be.

3. On imports dutiable only on a specific rate of import duty and where the specific rate of import duty incidence is 45% and over, the rate shall be 10% of the duty incidence.

GENERAL RULES FOR THE INTERPRETATION OF THE HARMONIZED SYSTEM

BACKClassification of goods in the Nomenclature shall be governed by the following principles:

1.The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legal purposes, classification shall be determined according to the terms of the headings and any relative Section or Chapter Notes and, provided such headings or Notes do not otherwise require, according to the following provisions:

2. (a)Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this Rule), presented unassembled or disassembled.

(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixtures or combinations of that material or substance with other materials or substances. Any reference to goods of a given material or substance shall be taken to include a reference to goods consisting wholly or partly of such material or substance. The classification of goods consisting of more than one material or substance shall be according to the principles of Rule 3.

3. When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two or more headings, classification shall be effected as follows:

(a) The heading which provides the most specific description shall be preferred to headings providing a more general description. However, when two or more headings each refer to part only of the materials of substances contained in mixed or composite goods or to part only of the items in a set put up for retail sale, those headings are to be regarded as equally specific in relation to those goods, even if one of them gives a more complete or precise description of the goods.

(b) Mixtures, composite goods consisting of different materials or made up of different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, insofar as this criterion is applicable.

(c) When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under the heading which occurs last in numerical order among those which equally merit consideration.

4. Goods which cannot be classified in accordance with the above Rules shall be classified under the heading appropriate to the goods to which they are most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred to therein :

(a) Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases and similar containers, specially shaped or fitted to contain a specific article or set of articles, suitable for long-term use and presented with the articles for which they are intended, shall be classified with such articles when of a kind normally sold therewith. This Rule does not, however, apply to containers which give the whole its essential character;

(b) Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented with the goods therein shall be classified with the goods if they are of a kind normally used for packing such goods. However, this provision is not binding when such packing materials or packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a heading shall be determined according to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, to the above Rules, on the understanding that only subheadings at the same level are comparable. For the purposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwise requires.

( BACKITEMS SUBJECT TO IMPORT CONTROL LICENCE [ICL]

Items appearing at Column III below cannot be imported without Import Control Licence. Column I Column II Column IIIChapterHS

Hdg.Heading textHS CodeDescription

01Live animals01.02Live bovine animals0102.10-Pure-bred breeding animals

0102.90-Other

01.03Live Swine0103.10-Pure-bred breeding animals

0103.91--Weighing less than 50 kg

0103.92--Weighing 50 kg or more

01.04Live sheep and goats0104.10.01----Pure-bred breeding animals

0104.10.09----Other

0104.20.01----Pure bred breeding animals

0104.20.09----Other

01.06Other liver animals0106.11--Primates

0106.12--Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)

0106.19.09----Other

0106.20.01----Of a kind used for human food





02Meat and edible meat offal02.01Meat of bovine animals, fresh or chilled0201.10-Carcasses and half-carcasses

0201.20-Other cuts with bone in

0201.30-Boneless

02.02Meat of bovine animals, frozen0202.10-Carcasses and half-carcasses

0202.20-Other cuts with bone in

0202.30-Boneless

02.04Meat of sheep or goats, fresh, chilled or frozen0204.10-Carcasses and half-carcasses of lamb, fresh or chilled

0204.21--Carcasses and half-carcasses

0204.22--Other cuts with bone in

0204.23--Boneless

0204.30-Carcasses and half-carcasses of lamb, frozen

0204.41--Carcasses and half-carcasses

0204.42--Other cuts with bone in

0204.43--Boneless

0204.50-Meat of goats

02.06Edible offal of bovine animals, 0206.10-Of bovine animals, fresh or chilled

swine, sheep, goats, horses, asses, 0206.21--Tongues

mules or hinnies, fresh, chilled or 0206.22--Livers

frozen0206.29--Other

0206.30-Of swine, fresh or chilled

0206.41--Livers

0206.49--Other

0206.80-Other, fresh or chilled

0206.90-Other, frozen

02.08Other meat and edible meat offal,0208.30-Of Primates

fresh, chilled or frozen0208.40-Of whales, dolphins and porpoises

(mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)

0208.50-Of reptiles (including snakes and turtles)

0208.90-Other

02.10Meat and edible meat offal, salted,0210.20-Meat of bovine animals

in brine, dried or smoked; edible0210.91--Of primates

flours and meals of meat or meat offal0210.92--Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and and dugongs (mammals of the order Sirenia)

0210.93-Of reptiles (including snakes and turtles)

0210.99-Other

05Products of animal origin, not elsewhere specified or included05.04Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked0504.00Guts, bladders and stomaches of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked

05.06Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products0506.10 - Ossein and bones treated with acid Other :

0506.10.01 ----Waste

0506.10.09 ----Other

'0506.90Other :

'0506.90.01----Waste

'0506.90.09----Other

05.10Ambergris, castoreum, civet and 0510.00.01----Ambergris

musk; cantharides; bile, whether0510.00.09----Other

05.11Animal products not elsewhere0511.10-Bovine semen

specified ro included; dead animals of Chapter 1 or 3, unfit for human consumption0511.99--Other

0511.99.01----Fellmongery waste

0511.99.09----Other

08Edible fruit and nuts; peel of citrus fruit or melons08.01Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled0801.31--In shell :

0801.31.01----Fresh

0801.31.09----Other

10Cereals10.05Maize (corn)1005.10-Seed

10.06Rice1006.10-Rice in the husk (paddy or rough)

15Animal or vegetable fats and oils and their cleavage

products ; prepared edible fats; animals or vegetable waxes 15.02 Fats of bovine animals, sheep or goats, other than those of heading 15.03: 1502.00.01 ---- Tallow

1502.00.09----Other

15.03Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared1503.00Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not emulsified or mixed or otherwise prepared

16Preparations of meat, of fish or of crustaceans, molluscs or other aquatic 16.01Sausages and similar products, of meat, meat offal or blood; food preparations based on these products1601.00Sausages and similar products, of meat, meat offal or blood; food preparations based on these products

invertebrates16.02Other prepared or preserved meat, meat offal or blood1602.10 - Homogenised preparations

1602.20 -Of liver of any animal

1602.39--Other

1602.49--Other, including mixtures

1602.50-Of bovine animals

1602.90-Other, including preparations of blood of any animal

16.03Extracts and juices of meat, fish or curstaceans, molluscs or other aquatic invertebrates1603.00Extracts and juices of meat, fish or crustaceans, molluscs or other aqatic invertebrates

17Sugars and sugar

confectionery17.03Molasses resulting from the extraction or refining of sugar1703.10-Cane molasses

1703.90-Other

21Miscellaneous edible

preparations21.04Soups and broths and preparations therefor; homogenised composite

food preparations2104.10-Soups and broths and preparations therefor

2104.20-Homogenised composite food preparations

22Beverages, spirits and vinegar22.07Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength2207.10 -Undenatured ethyl alcohol of an alcoholic strength by volume of 80% vol or higher

2207.20.01----Sprits citronella imported for testing citronella oil; industrial spirits imported for de-icing aircraft

2207.20.09----Other

23Residues and waste from the food industries; prepared animal fodder23.01Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves2301.10-Flours, meals and pellets, of meat or meat offal; greaves

23.09Preparation of a kind used in animal feeding2309.10-Dog or cat food, put up for retail sale

2309.90.03----Poultry Feed

2309.90.09----Other

25Salt; sulphur; earths and stone;

plastering materials, line and cement25.24Asbestos :2524.00.01----Blue asbestos

25.30Mineral substances not elsewhere specified or included2530.90.01----Natural arsenic sulphides

26Ores, slag and

ash26.12Uranium or thorium ores and concentrates2612.10-Uranium ores and concentrates

2612.20-Thorium ores and concentrates

27Mineral fuels,

Mineral oils and

products of their

distillation ;

bituminous

substances;

mineral waxes27.10Petroleum oils and oils obtained of from bituminous minerals, other

than crude; preparations not elsewhere specified or included, containing by weight 70% or more

Petroleum oils or of oils obtained from bituminous mineral, these oils being the basic constituents of

the preparations; waste oils2710.11.01----Aviation spirit

2710.11.02----Petrol

2710.11.03----Motor sprit other than petrol

2710.11.04----Spirit type jet fuel

2710.11.09----Other

2710.19.01----Kerosene other than kerosene type jet

fuel

2710.19.02----Kerosene type jet fuel

2710.19.03----Other medium oils and preparations

2710.19.04----Gas oil / Diesel

2710.19.06----Fuel oil

2710.19.07----Lubricating oils (Base-oils) for the preparation of lubricants

2710.19.08----Lubricants

2710.19.09----Other

2710.91--Containing polychlorinated biphenyls (PCBs) polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)

2710.99--Other

27.11Petroleum gases and other gaseous2711.11--Natural gas

hydrocarbons2711.12--Propane

2711.13--Butanes

2711.14--Ethylene, propylene, butylene and butadiene

2711.19.01----Liquified Petoleum Gas

2711.19.09----Other

2711.21--Natural gas

2711.29--Other

27.13Petroleum coke, petroleum bitumen and other residues of petroleum oils or of oils obtained from bituminous minerals2713.20-Petroleum bitumen

28

Inorganic

chemicals; organic or inorganic

compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes28.04Hydrogen, rare gases and other

non-metals2804.70-Phosphorus

2804.80-Arsenic

28.25Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases; other metal oxides, hydroxides and peroxides2825.10-Hydrazine and hydroxylamine and their inorganic salts

28.29Chlorates and perchlorates;

bromates and perbromates; iodates

and periodates2829.11--Of sodium

2829.19--Other

2829.90-Other

28.34Nitrites ; nitrates2834.10-Nitrites

2834.21--Of potassium

2834.29.09----Other

28.38Fulminates, cyanates and thiocyanates2838.00Fulminates, cyanates and thiocyanates

28.43Colloidal precious metals ; inorganic or organic compounds of precious metals, whether or not chemically defined ; amalgams of precious metals2843.30-Gold compounds

28.44Radioactive chemical elements and radioactive isotopes (including the fissible or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing

these products2844.10-Natural uranium and its compounds ; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds

2844.20-Uranium enriched in U 235 and its compounds ; plutonium and its compound alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutomium or compounds of these products

2844.30-Uranium depleted in U 235 and its compounds ; thorium and its compounds ; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products

2844.40-Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30 ; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds ; radioactive residues

2844.50-Spent (irradiated) fuel elements (cartridges) of nuclear reactors

28.45Isotopes other than those of heading 28.44 ; compounds, inorganic or organic, of such isotopes, whether or not chemically defined2845.10-Heavy water (deuterium oxside)

2845.90-Other

28.50Hydrides, nitrides, azides, silicides and borides, whether or not chemically defined, other than compounds which are also carbides of heading 28.492850.00Hydrides, nitrides, azides, silicides and borides whether or not chemically defined, other than compounds which are also carbides of heading 28.49

29Organic chemicals29.03Halogenated derivatives of

hydrocarbons2903.14--Carbon tetrachloride

2903.19.01----1, 1, 1-Trichloroethane (methylchloroform)

2903.30.01----Bromomethane (methyl bromide)

2903.41--Trichlorofluoromethane

2903.42--Dichlorodifluoromethane

2903.43--Trichlorotrifluoroethane

2903.44--Dichlorotetrafluoroethane and chloropentafluoroethane

2903.45.01----Chlorotrifluoromethane

2903.45.02----Pentachlorofluoroethane

2903.45.03----Tetrachlorodifluoroethanes

2903.45.04----Heptachlorofluoropropanes

2903.45.05----Hexachlorodifluoropropanes

2903.45.06----Pentachlorotrifluoropropanes

2903.45.07----Tetrachlorotetrafluoropropanes

2903.45.08----Trichloropentafluropropanes

2903.45.09----Dichlorohexafluoropropanes

2903.45.10----Chloroheptafluoropropanes

2903.45.19----Other

2903.46--Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes

2903.47--Other perhalogenated derivatives

2903.49.01----Chlorodifluoromethane

2903.49.02----Dichlorotrifluoroethanes

2903.49.03----Chlorotetrafluoroethanes

2903.49.04----Dichlorofluoroethanes

2903.49.05----Chlorodifluoroethanes

2903.49.06----Dichloropentafluoropropanes

2903.49.07----Other derivatives of methane, ethane or propane halogenated only with fluorine and chlorine

2903.49.08----Derivatives of methane, ethane or propane halogenated only with fluorine and bromine

2903.49.09----Other

29.04Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, whether or not halogenated.2904.20.01----Nitrated derivatives of aromatic hydrocarbons

29.05Acyclic alcohols and their

halogenated, sulphonatede, nitrated

or nitrosated derivatives 2905.11--Methanol (methyl alcohol)

2905.51--Ethchlorvynol (INN)

2905.59--Other

29.08Halogenated, sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols.2908.90.01----Nitrated derivatives

29.09Ethers, ether-alcohols,

ether-phenols, ether-alcohol-

phenols, alcohol peroxides, ether

peroxides, ketone peroxides

(whether or not chemically

defined), and their halogenated,

sulphonated, nitrated or nitrosated

derivatives2909.19.01----Nitrated derivatives

2909.20.01----Nitrated derivatives









29.12Aldehydes, whether or not with other oxygen function; cyclic polumers of aldehydes ; paraformaldehyde.2912.11--Methanal (formaldehyde)

29.20Esters of other inorganic acids of non-metals (excluding esters of hydrogen halides) and their salts ; their halogenated, sulphonated, nitrated or nitrosated derivatives.2920.10.01----Fenithrothian and other nitrated derivatives

29.21Amine-function compounds.2921.41--Aniline and its salts

2921.42--Aniline derivatives and their salts

2921.43--toluidines and their derivatives, salts thereof

2921.44--Diphenylamine and its derivatives, salts gthereof

2921.45--1-Naphthylamine (alpha-naphthylamine), 2-Naphthylamine (beta-naphthylamine) and their derivatives ; salts thereof

2921.46--Amfetamine (INN), benzfetamine (INN), dexamfetamine (INN), etilamfetamine (INN), fencamfamin (INN), lefetamine (INN), levamfetamine (INN), mefenorex (INN) and phentermine (INN) ; salts thereof

2921.49--Other

29.24Carboxyamide-function com-

pounds ; amide-function com-

pounds of carbonic acid2924.11--Meprobarmate (INN)

2924.19--Other

2924.21--Ureines and their derivatives ; salts thereof

2924.23.02----Salts of 2-Acetamidobenzoic acid (N-acetylanthranilic acid)

2924.24--Ethinamate (INN)

2924.29--Other

29.25Carboxyimide-function compounds (including saccharin and its salts) and imine-function compounds.2925.20-Imines and their derivatives ; salts thereof

29.29Compounds with other nitrogen function.2929.10-Isocyanates

2929.90-Other

29.30Organo-sulphur compounds2930.90.01----Malathion

29.33Heterocyclic compounds with nitrogen hetero-atom(s) only.2933.21--Hydantoin and its derivatives

2933.52--Malonyurea (barbituric acid) and its salts

2933.53--Allobarbital (INN), amobarbitl (INN).

barbital (INN), butalbital (INN),

butobarbital, cyclobarbital (INN),

methylphenobarbital (INN),

pentobrbital (INN), phenobarbital (INN),

secbutabarbital (INN), secobarbital (INN)

and vinylbital (INN); salts thereof

2933.54--Other derivatives of malonylurea

(barbituric acid); salts thereof

2933.69--Other

30Pharmaceutical products30.01Glands and other organs for organotherapeutic uses, dried,

whether or not powdered ; extracts of glands or other organs or of their

secretions for organo-therapeutic uses ; heparin and its salts ; other human or animal substances prepared for therateutic or prophylactic uses, not elsewhere specified or included.300110-Glands and other organs, dried, whether or not powdered

3001.20-Extracts of glands or other organs or of their secretions

3001.90-Other

30.02Human blood ; animal blood prepared for therapeutic, prophylactic or diagnostic uses ; antisera and other blood fraction and modified immunological products, whether or not obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products 3002.10-Antisera and other blood fractions and modified immunologicl products, whether or not obtained by means of biotechnological processes

3002.20-vaccines for human medicine

3002.30-Vaccines for veterinary medicine

3002.90-Other

30.03Medicaments (xcluding goods of heading 30.02, 30.05, or 30.06)consisting to or more constituents which have been mixed together for theraputic or prophylatic uses, not put up inmeasured doses or in forms or packings for retail sale3003.10-Containing penicillinns or derivatives thereof, with a penicillinic acid structure or streptomicins or there derivatives

3003.20-Containing other antibiotics

3003.31--Containing insulin

3003.39--Other

3003.40-Containing alkaloids or derivatives thereof but not containing hormones or other products of heading 29.37 or antibiotics

3003.90-Other

30.04Medicaments (excluding goods of heading 30.02, 30.05 or 30.06) consisting of mixed or unmixed

products for therapeutic or

prophylactic uses, put up in

measured doses (including those in the formsoftransdermal administration systems) or in forms or packings for retail sale

.3004.10-Containing penicillins or derivatives thereof, with a penicillanic acid structure or streptomycins or their derivatives

3004.20-Containing other antibiotics

3004.31--Containing insulin

3004.32--Containing adrenal corticosteroid hormones, their derivatives and structural analogues

3004.39--Other

3004.40-Containing alkaloids or derivatives thereof but not containing hormones other products of heading 29.37 or antibiotics

3004.50-Other medicaments containing vitamins or other products of heading 29.36

3004.90-Other

30.06Pharmaceutical goods specified in Note 4 to this Chapter.3006.10-Sterile surgical catgut, similar sterile suture materials and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics

3006.20-Blood-grouping reagents

3006.30-Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient

3006.80-Waste pharmceuticals

31Fertilisers 31.01Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetables products.3101.00Animal or vegetable fertilisers, whether or not mixed together or chemically treated; fertilisers produced by the mixing or chemical treatment of animal or vegetable products

35Albuminoidal substances; modified starches; glues; enzymes.35.03Gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; isinglass; other glues of animal origin, excluding casein glues of heading 35.01.3503.00gelatin (including gelatin in rectangular (including square) sheets, whether or not surface-worked or coloured) and gelatin derivatives; singlass; other glues of animal origin, excluding casein glues of heading 35.01

36Explosives; pyrotechnic

products; matches; pyrophoric alloys; certain combustible

preparations36.01Propellent powders.3601.00Propellent powders

36.02Prepared explosives, other than propellent powders.3602.00Prepared explosives, other than propellent powders

36.03Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators.3603.00Safety fuses; detonating fuses; percussion or detonating caps; igniters; electric detonators

36.04Fireworks, signalling flares, rain 3604.10-Fireworks

rockets, fog signals and other pyrotechnic articles.3604.90-Other

38Miscellaneous

chemical products38.08Insecticides, rodenticides,

fungicides, herbicides, anti- sprouting products and plant- growth regulators, disinfectants and similar products, put up in

forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).3808.10-Insecticides :

3808.10.01----Mosquito coils

3808.10.02Containig Bromomethane (Methyl bromide) or Bromochloromethana

3808.10.09 ----Other

3808.20-Fungicides :

3808.20.01 ----Containig Bromomethane (Methyl bromide) or Bromochloromethana

3808.20.09 ----Other

3808.30-Herbicides, anti-sprouting products and plant-growth regulators :

3808.30.01----Containig Bromomethane (Methyl bromide) or Bromochloromethana

3808.30.09----Other

3808.40-Disinfectants :


3808.40.09----Other

3808.90-Other :


3808.90.09----Other

38.24Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical orallied industries (including those consisting of mixtures of natural products), not elsewhere specified or included3824.71--Containing acyclic hydrocarbons perhalogenated only with fluorine and chlorine

3824.79--Other

40Rubber and articles thereof40.12Retreaded or used pneumatic tyres of rubber; solid or cushion tyres,

tyre treads and tyre flaps, of

rubber4012.11--Of a kind used on motor cars (including station wagons and racing cars)

4012.12--Of a kind used on buses or lorries

4012.13--Of a kind used on aircraft

4012.19--Other

4012.20-Used pneumatic tyres

48Paper and artices paperboards; of

paper pulp, of paper48.13Cigarette paper, whether or not cut to size or in the form of booklets or tubes4813.10-In the form of booklets or tubes

4813.20-In rolls of a width not exceeding 5 cm.

4813.90-Other

68Articles of stone, plaster, cement,

asbestos, mica or similar materials68.10Articles of cement, of concrete or of artificial stone, either or not

reinforced6810.11.01----Concrete cement blocks encasing industrial waste sludge

6810.99.01----Concrete cement blocks encasing industrial waste sludge

71Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with

precious metal and articles thereof; imitation jewellery; coin71.08Gold (including gold plated with platinum) unwrought or in semi-manufactured forms, or in powder form7108.20-Monetary

71.12Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal7112.30.09 ---- Other

7112.92--Of platinum, including metal clad with platinum but exclusing sweepings containing other precious metals

7112.99--Other

71.18Coin7118.10-Coin (other than gold coin) not being legal tender

7118.90.09----Other

84Nuclear reactors,

boilers, machinery and mechanical applianes; parts thereof84.01Nuclear reactors; fuel elements

(cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation8401.10-Nuclear reactors

8401.40-Parts of nuclear reactors

84.07Spark ignition reciprocating or rotary internal combution piston engines8407.31--Of a cylinder capacity not exceeding 50 cc :

8407.31.01----More than 10 years old

8407.32Of a cylinder capacity exceeding 50 cc but not exceeding 250 cc :


8407.33--Of a cylinder capacity exceeding 250 cc but

not exceeding 1000 cc :


8407.34--Of a cylinder capacity exceeding 1000 cc :


8407.90--Other engines :


84.08Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)8408.20-Engines of a kind used for the propulsion of vehicles of chapter 87 :

8408.20.02----Diesel engines of four cylinders and over of a cylinder capacity of 3250 cc and over exceeding ten years of age imported for the local assembly of vehicles of heading 87.02 or 87.04

8408.20.04----Other diesel engines of four cylinders and over of a cylinder capacity of 3250 cc and over exceeding ten years of age

8408.20.06----Diesel engines of a cylinder capacity not exceeding 750 cc exceeding three years of age imported for industrial or agricultural purposes

8408.20.09----Other, exceeding five years of age

8408.90-Other engines :


84.15Air-conditioning machines, comprising a motor-driven fan and elements for changing the including

temperature an humidity,

those machines in which the

humidity cannot be separately

regulated8415.10-Window or wall type, self contain or split system :

8415.10.02----Self-contained, each of a capacity exceeding 18,000 BTU, used/reconditioned

8415.10.04----"Split system", used/reconditioned

8415.10.06----Other, used/reconditioned

8415.20-Of a kind used for persons, in motor vehicles:

8415.20.01----Used/reconditioned

8415.81--Incorporating a refrigerating unit and a valve for reversal of the cooling / heat cycle (reversible heat pumps ) :


8415.82--Other,incorporating a refrigerating unit :


8415.83--Not incorporating a refrigerating unit :


84.18Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.8418.10.01 ---- Used/reconditioned


8418.22.01 ----Used/reconditioned

8418.29.01 ----Used/reconditioned

8418.30.01 ----Not exceeding 566 1 used/reconditioned


8418.40.01----Not exceeding 566 1 used/reconditioned



8418.61.01----Cabinet and chest type refrigerators exceeding 566 1 and below 8501 used/reconditioned

8418.61.03----Blast-freezers for preserving poultry meat used/reconditioned

8418.61.05----Milk chilling tanks used/reconditioned


8418.69.01----Cabined and chest type refrigerators exceeding 566 1 and below 850 1 used/reconditioned

8418.69.03----Blast-freezers for preserving poultry meat used/reconditioned

8418.69.05----Milk chilling tanks used/reconditioned


84.26Ships, derricks; cranes including cable cranes ; mobile lifting frames, straddle carriers and works truks fitted with a cranne8426.41-On tyres:

8426.41.02----Other, more than 10 years old

8426.49-Other;

8426.49.02----Other Crawler cranes, more than 10 years old


-Other machinery:

8426.91-Designed for mounting on road vehicles:


8426.99-Other:

8426.99.02----Other Crawler cranes, more than 10 years old


84.27Fork-lift trucks; other work trucks fitted with lifting or handling equipment8427.20-Other self-propelled trucks

8427.20.01-More than 10 years old

8427.90-Other trucks:

8427.90.01-Other, more than 10 years old

84.28Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics)8428.10-Lifts and skip hoists:

8428.10.09-Other

8428.20-Pneumatic elevators and conveyers :

8428.20.09-Other

-Other continuous action elevators and conveyors, for goods or materials:

8428.31-Specially designed for under-ground use:

8428.31.09----Other

8428.32-Other, bucket type:

8428.32.09----Other

8428.33-Other, belt type:

8428.33.09----Other

8428.39-Other:

8428.39.09----Other

8428.40-Escalators and moving walkways:

8428.40.09----Other

8428.50-Minewagon pushers, locomotive or wagon traversers, wagon tippers and similar railway wagon handling equipment:

8428.50.09----Other

8428.60-Teleferics, chair lifts, ski-drag lines ; traction mechanism for funiculars :

8428.60.09----Other

8428.90-Other machinery:

8428.90.02----Other stressing Jacks

8428.90.09----Other

84.29Self-propelled bulldozers, Angledozers, graders,levelers, scrapers, mechanical shovels, 10% cavators, shovel loaders, tamping machines and road rollers.-Bulldozers and angledozers:

8429.11-Track laying:

8429.11.09----Other

8429.19-Other:

8429.19.09----Other

8429.20-Graders and levelers:

8429.20.02----Other motor gradrrs

8429.20.09----Other

8429.30-Scrapers;

8429.30.09----Other

8429.40-Tamping machines and road rollers

8429.40.02----Other rollers

8429.40.09----Other

-Mechanical shovels, excavators, and shovels, excavators and shovel loaders:those

8429.51-Front-end shovel loaders:

8429.51.09----Other

8429.52-Machinery with a 360 revolving superstructure:

8429.52.09-Other

8429.59-Other:

8429.59.09----Other

84.30Other moving, grading, leveling, scraping, excavating, tamping, compacting extracting or boring machinery for earth, minerals or ores: pile-drivers and pile-extractors : snow-ploughs and snow-ploughs and snow-blowers.8430.10-Pile drivers and file extractors :


8430.20-Snow -ploughs and snow-blowers:


-Coal or rock cutters and tunneling machinery:

8430.31-Self-propelled:


8430.39-Other


-Othr boring or sinking machinery:

8430.41-Self-propelled:


8430.49-Other :


8430.50-Other machinery self propelled:

8430.50.02----Motor graders, more than 10 years old.


-Other machinery, not self-propelled:

8430.61-Tamping or compacting machinery:


8430.69-Other:


84.33Harvesting or threshing machinery, including straw or fodder balers; gras or hay mowers: machines for cleaning, sorting or grading eggs, fruit or other than machinery of Heading 84.37.-Mowers for lawns, parks or sports grounds

8433.11-Powered with the cutting device rotating in a horizonal plane:


8433.19-Other


8433.20-Other mowers, including cutter bars for tractor mounting:


8433.30-Other haymaking machinery:

8433.30.02--Other, more than 10 years old

8433.40-Straw or fodder balers including pick-up balers:


-Other harvesting machinery threshing machinery;

8433.51-Combine harvester-threshers:


8433.52-Other threshing machinery:

8433.52.02--Other more than 10 years old

8433.53-Root or tuber harvesting machines:


8433.59-Other:


8433.60-Machines for cleaning, sorting or grading eggs, fruits or other agricultural produce:


8433.90-Parts:

8433.90.02--More than 10 years old, for Sub-Headings No. 8433.11 and 8433.19.


84.74Machinery for sorting, screening, separating, washing, crushing, grinding, mixing or kneading earth, stone, ores or other mineral substances, in solid (including powder or paste) form; machinery for agglomerating, shaping or moulding solid mineral fuels, ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste from; machines for forming forming foundry moulds of sand.8474.10-Sorting, screening, separating or washing machines:


8474.20-Crushing or grinding machines:

8474.20.01--Stone crushers, more than 10 years old


-Mixing or kneading machines:

8474.31-Concrete or mortar mixers


8474.32-Machines for mixing mineral substances with bitumen:

8474.32.01--Asphalt plants, more than 10 years old


8474.39-Other

8474.39.01--More than 10 years old

8474.80-Other machinery:

8474.80.01--Concrete block making machines; batching plants; asphalt pavers, more than 10 years old


8474.90-Parts.

8474.90.01--More than 10 years old

84.79Machines and mechanical appliances having individual function not specified or included in this Chapter.8479.10-Machinery for public works, building or the like :

8479.10.01-More than 10 years old

85Electrical machinery and equipment and parts thereof ; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles85.25Transmission apparatus for radio-telephony, radio-telegraphy, radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras; still image video cameras and other video cameras and other video camera recorders; digital cameras8525.10 - Transmission apparatus

8525.20-Transmission apparatus incorporating reception apparatus :

8525.20.01----Cilluler mobile telephones

8525.20.09----Other

87Vehicles other

than railway or tramway rolling-stock, and parts and accessories thereof87.01Tractors (other than tractors of Heading 87.09)8701.10-Pedestrian controlled tractors:


8701.20-Road tractors for semi-trailers:

8701.20.03----More than five years old

8701.30-Track-laying tractors:

8701.30.02----More than five years old

8701.90-Other:

8701.90.02----Kerosene operated agricultural

8701.90.03----Kerosene operated other

8701.90.04----Used/reconditioned agricultural tractors, other than kerosene operated, more than 10 years old.

8701.90.06----Other, Agricultural tractors, more than 10 years old.

8701.90.08----Prime movers more than 05 years old.

8701.90.09----Other, more than 10 years old.

87.02Motor vehicles for the transport of ten or more persons, including the driver.8702.10.02----Ten seater passenger vans of the Nissan Patrol, Mitsugishi, Pajero, Toyota Land Cruiser, Range Rover and similar type of vehicles more than three years old

8702.10.04----Other with a normal seating capacity of not more than fifteen including the driver more than five years old

8702.10.06----Unassembled buses with a normal seating capacity of twenty eight and more including the driver and with a minimum floor-board to roof height of 180cm. More than five years old subject to the conditions prescribed by the Ministry of Finance provided that approval for such import or manufacture has been obtained from the Ministry of Transport

8702.10.08----Other unassembled buses with a normal seating capacity of not less than fifteen including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old

8702.10.11----Other buses with a normal seating capacity of twenty eight and more including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old old provided that approval for such import has been obtained from the Ministry of Transport

8702.10.14----Other buses more than five years old with a normal seating capacity twenty eight and more including the driver

8702.10.15----Otherbuses more than five years old

8702.10.17----Other more than five years old

8702.90.02----Ten seater passenger vans of the Nissan Patrol, Mitsubishi, Pajero, Toyota Land Cruiser, Range Rover and similar type of vehicles more than three years old

8702.90.04----Other with a normal seating capacity of not more than fifteen including the driver more than five years old

8702.90.06----Unassembled buses with a normal seating capacity of twenty eight and more including the driver and with a minimum floor-board to roof height of 180cm. More than five years old subject to the conditions prescribed by the Ministry of Finance provided that approval for such import or manufacture has been obtained from the Ministry of Transport

8702.90.08----Other unassembled buses with a normal seating capacity of not less than fifteen including the driver and with a minimum floor-board to roof height of 180 cm. more than five years old.

8702.90.11Other buses with a normal seating capacity of twenty eight and more including the driver and with a minimum floor-board to roof height of 180cm. More than five years old subject to the conditions prescribed by the Ministry of Finance provided that approval for such import or manufacture has been obtained from the Ministry of Transport

8702.90.14Other buses more than five years old with a normal seating capacity of twenty eight and more including the driver

8702.90.15----Other buses more than five years old

8702.90.17----Other more than five years old

87.03Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02)

including station wagons and racing cars8703.10.02 ---- more than three and half years old

8703.21.02Ambulances more than three and half years old

8703.21.04----Prison vans and hearses more than three and half years old

8703.21.06----Other specialised thansport vehicles more than three and half years old

8703.21.08----Auto trishaws more than three and half years old

8703.21.11----Van-type vehicles more than five years old

8703.21.13----Other specialised thansport vehicles more than three and half years old

8703.22.02----Ambulances more than

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