HS Code
8430.61.00 8430.69.00 84.31
8431.10.00 8431.20.00 8431.31.00 8431.39.00
8431.41.00 8431.42.00 8431.43.00
8431.49.00 84.32
8432.10.00
8432.21.00 8432.29.00 8432.30.00 8432.40.00 8432.80.00 8432.90.00 84.33
8433.11.00
8433.19.00 8433.20.00
Description of Goods - Other machinery, not selfpropelled: - - Tamping or compacting machinery - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
Free Free
-
S (D) S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S
No.
free
-
0%
No. No.
free free
-
0% 0%
No. No. kg kg
free free free free
-
0% S (D) S (D) S
kg
15%
-
S
kg
15%
-
S
kg
free
-
S (D)
Parts suitable for use solely or principally with the machinery of headings 84.25 to 84.30. - Of machinery of heading 84.25 - Of machinery of heading 84.27 - Of machinery of heading 84.28: - - Of lifts, skip hoists or escalators - - Other - Of machinery of heading 84.26, 84.29 or 84.30: - - Buckets, shovels, grabs and grips - - Bulldozer or angledozer blades - - Parts for boring or sinking machinery of subheading 8430.41 or 8430.49 - - Other Agricultural, horticultural or forestry machinery for soil preparation or cultivation; lawn or sports-ground rollers. - Ploughs - Harrows, scarifiers, cultivators, weeders and hoes: - - Disc harrows - - Other - Seeders, planters and transplanters - Manure spreaders and fertiliser distributors - Other machinery - Parts Harvesting or threshing machinery, including straw or fodder balers; grass or hay mowers; machines for cleaning, sorting or grading eggs, fruit or other agricultural produce, other than machinery of heading 84.37. - Mowers for lawns, parks or sports- grounds: - - Powered, with the cutting device rotating in a horizontal plane - - Other - Other mowers, including cutter bars for tractor mounting
370
VAT Rate
Remarks
HS Code 8433.30.00 8433.40.00
8433.51.00 8433.52.00 8433.53.00 8433.59.00 8433.60.00
8433.90.00 84.34 8434.10.00 8434.20.00 8434.90.00 84.35
8435.10.00 8435.90.00 84.36
8436.10.00
8436.21.00 8436.29.00 8436.80.00 8436.91.00
8436.99.00
Description of Goods - Other haymaking machinery - Straw or fodder balers, including pick-up balers - Other harvesting machinery; threshing machinery: - - Combine harvester-threshers - - Other threshing machinery - - Root or tuber harvesting machines - - Other - Machines for cleaning, sorting or grading eggs, fruit or other agricultural produce - Parts
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
free
-
S (D)
kg
free
-
S (D)
No. No.
free free
-
S (D) 0%
No. No.
free free
-
0% S (D)
No. kg
free free
-
S (D) S
kg kg kg
free free free
-
S (D) S (D) S
Quintal Quintal
free free
-
S (D) S
kg
free
-
S (D)
No. kg kg
free free free
-
S (D) S (D) S (D)
kg kg
free free
-
S S
Milking machines and dairy machinery. - Milking machines - Dairy machinery - Parts Presses, crushers and similar machinery used in the manufacture of wine, cider, fruit juices or similar beverages. - Machinery - Parts Other agricultural, horticultural, forestry, poultrykeeping or bee-keeping machinery, including germination plant fitted with mechanical or thermal equipment; poultry incubators and brooders. - Machinery for preparing animal feeding stuffs - Poultry-keeping machinery; poultry incubators and brooders: - - Poultry incubators and brooders - - Other - Other machinery - Parts: - - Of poultry-keeping machinery or poultry incubators and brooders - - Other
371
VAT Rate
Remarks
HS Code 84.37
8437.10.00
8437.80.00 8437.90.00 84.38
8438.10.00
8438.20.00
8438.30.00 8438.40.00 8438.50.00 8438.60.00 8438.80.00 8438.90.00 84.39
8439.10.00 8439.20.00 8439.30.00
Description of Goods Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables; machinery used in the milling industry or for the working of cereals or dried leguminous vegetables, other than farm-type machinery. - Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables - Other machinery - Parts
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. kg kg
free free free
-
S (D) S (D) S
kg
free
-
S (D)
kg
free
-
S (D)
kg kg
free free
-
S (D) S (D)
kg
free
-
S (D)
kg kg kg
free free free
-
S (D) S (D) S
kg
free
-
S (D)
kg
free
-
S (D)
kg
free
-
S (D)
Machinery not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable fats or oils. - Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products - Machinery for the manufacture of confectionery, cocoa or chocolate - Machinery for sugar manufacture - Brewery machinery - Machinery for the preparation of meat or poultry - Machinery for the preparation of fruits, nuts or vegetables - Other machinery - Parts Machinery for making pulp of fibrous cellulosic material or for making or finishing paper or paperboard. - Machinery for making pulp of fibrous cellulosic material - Machinery for making paper or paperboard - Machinery for finishing paper or paperboard
372
VAT Rate
Remarks
HS Code
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- Parts: - - Of machinery for making pulp of fibrous cellulosic material - - Other
kg kg
free free
-
S S
Book-binding machinery, including book-sewing machines. - Machinery - Parts
kg kg
free free
-
S (D) S
kg
free
-
S
kg
free
-
S (D)
kg
free
-
S (D)
kg kg kg
free free free
-
S (D) S (D) S
Description of Goods
8439.91.00 8439.99.00 84.40 8440.10.00 8440.90.00 84.41
8441.10.00 8441.20.00 8441.30.00
8441.40.00
8441.80.00 8441.90.00 84.42
8442.30.00 8442.40.00
8442.50.00
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds. - Cutting machines - Machines for making bags, sacks or envelopes - Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding - Machines for moulding articles in paper pulp, paper or paperboard - Other machinery - Parts Machinery, apparatus and equipment (other than the machine-tools of headings 84.56 to 84.65) for preparing or making plates, cylinders or other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished). - Machinery, apparatus and equipment - Parts of the foregoing machinery, apparatus or equipment - Plates, cylinders and other printing components; plates, cylinders and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)
373
VAT Rate
kg
free
-
S (D)
kg
free
-
S
kg
free
-
S
Remarks
Deleted 8442.10 8442.20 HS 2007
HS Code Description of Goods 84.43
8443.11.00 8443.12.00
8443.13.00 8443.14.00
8443.15.00
8443.16.00 8443.17.00 8443.19.00
8443.31.00
8443.32.00
8443.39.00 8443.91.00
8443.99.00 84.44 8444.00.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
Kg
free
-
S (D)
Kg kg
free free
-
S S
Printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42; other printers, copying machines and facsimile machines, whether or not combined; parts and accessories thereof. - Printing machinery used for printing by means of plates, cylinders and other printing components of heading 8442: -- Offset printing machinery, reelfed - - Offset printing machinery, sheet- fed, office type (using sheets with one side not exceeding 22 cm and the other side not exceeding 36cm in the unfolded state) - - Other offset printing machinery - -Letterpress printing machinery, reel-fed, excluding flexographic printing: - -Letterpress printing machinery, other than reel-fed, excluding flexographic printing: - - Flexographic printing machinery - - Gravure printing machinery - - Other - Other printers, copying machines and facsimile machines, whether or not combined: - - Machines which perform two or more of the functions of printing, copying or facsimile transmission, capable of connecting to an automatic data processing machine or to a network - - Other, capable of connecting to an automatic data processing machine or to a network - - Other - Parts and accessories: - - Parts and accessories of printing machinery used for printing by means of plates, cylinders and other printing components of heading 84.42. - - Other
Machines for extruding, drawing, texturing or cutting man-made textile materials.
kg
free
-
S
kg
free
-
S
kg kg kg
free free free
-
S S S
kg
free
-
S (D)
kg kg
free free
-
S S
kg kg
free free
-
S S
free
-
kg
374
VAT Rate
S
Remarks
Deleted 8443.21 8443.29 8443.30 8443.40 8443.51 8443.59 8443.60 & 8443.90 & Inserted 8443.13 8443.14 8443.15 8443.16 8443.17 8443.19 8443.31. 8443.32 8443.39 8443.91 8443.99 HS2007
HS Code 84.45
8445.11.00 8445.12.00 8445.13.00 8445.19.00 8445.20.00 8445.30.00 8445.40.00 8445.90.00 84.46 8446.10.00
8446.21.00 8446.29.00 8446.30.00
84.47
8447.11.00 8447.12.00 8447.20.00 8447.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg kg kg
free free free free free
-
S (D) S (D) S (D) S (D) S (D)
kg
free
-
S (D)
kg kg
free free
-
S (D) S
kg
free
-
S (D)
kg kg
free free
-
S (D) S (D)
kg
free
-
S (D)
kg
free
-
S(D)
kg
free
-
S(D)
kg kg
free free
-
S(D) S(D)
Machines for preparing textile fibres; spinning doubling or twisting machines and other machinery for producing textile yarns; textile reeling or winding (including weft-winding) machines and machines for preparing textile yarns for use on the machines of heading 84.46 or 84.47. - Machines for preparing textile fibres: - - Carding machines - - Combing machines - - Drawing or roving machines - - Other - Textile spinning machines - Textile doubling or twisting machines - Textile winding (including weftwinding) or reeling machines - Other Weaving machines (looms). - For weaving fabrics of a width not exceeding 30cm - For weaving fabrics of a width exceeding 30cm, shuttle type: - - Power looms - - Other - For weaving fabrics of a width exceeding 30cm, shuttleless type Knitting machines, stitchbonding machines and machines for making gimped yarn, tulle, lace, embroidery, trimmings, braid or net and machines for tufting. - Circular knitting machines: - - With cylinder diameter not exceeding 165mm - - With cylinder diameter exceeding 165mm - Flat knitting machines; stitchbonding machines - Other
375
VAT Rate
Remarks
HS Code 84.48
8448.11.00
8448.19.00 8448.20.00
8448.31.00 8448.32.00
8448.33.00
8448.39.00
8448.42.00 8448.49.00
8448.51.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
free free
-
S S
kg
free
-
S (D)
kg
free
-
S
kg
free
-
S
kg kg
free free
-
S S
kg kg
free free
-
S S
kg
free
-
S
Auxiliary machinery for use with machines of heading 84.44, 84.45, 84.46 or 84.47 (for example, dobbies, Jacquards, automatic stop motions, shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of this heading or of heading 84.44, 84.45, 84.46 or 84.47 (for example, spindles and spindle flyers, card clothing, combs, extruding nipples, shuttles, healds and healdframes, hosiery needles). - Auxiliary machinery for machines of heading 84.44, 84.45, 84.46 or 84.47: - - Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith - - Other - Parts and accessories of machines of heading 84.44 or their auxiliary machinery - Parts and accessories of machines of heading 84.45 or their auxiliary machinery: - - Card clothing - - Of machines for preparing textile fibres, other than card clothing - - Spindles, spindle flyers, spinning rings and ring travellers - - Other - Parts and accessories of weaving machines (looms) or of their auxiliary machinery: - - Reeds for looms, healds and heald-frames - - Other - Parts and accessories of machines of heading 84.47 or of their auxiliary machinery: - - Sinkers, needles and other articles used in forming stitches
376
VAT Rate
Remarks
Deleted 8448.41 HS 2007
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- - Other
kg
free
-
S
Machinery for the manufacture or finishing of felt or nonwovens in the piece or in shapes, including machinery for making felt hats; blocks for making hats. - - - Hand spinning wheels, not being industrial machinery - - - Other
No. kg
free free
-
S S
No.
25%
-
S
No. No.
25% 25%
-
S S
No. kg
25% 25%
-
S S
No.
25%
-
S
No. No.
25% 15%
-
S S
No.
15%
-
S
No.
5%
-
S (D)
HS Code
Description of Goods
8448.59.00 84.49
8449.00.10 8449.00.90 84.50
8450.11.00 8450.12.00 8450.19.00 8450.20.00 8450.90.00 84.51
8451.10.00 8451.21.00 8451.29.00 8451.30.00 8451.40.00
Household or laundry-type washing machines, including machines which both wash and dry. - Machines, each of a dry linen capacity not exceeding 10kg: - - Fully-automatic machines - - Other machines, with built-in centrifugal drier - - Other - Machines, each of a dry linen capacity exceeding 10kg - Parts Machinery (other than machines of heading 84.50) for washing, cleaning, wringing, drying, ironing, pressing (including fusing presses), bleaching, dyeing, dressing, finishing, coating or impregnating textile yarns, fabrics or made up textile articles and machines for applying the paste to the base fabric or other support used in the manufacture of floor coverings such as linoleum; machines for reeling, unreeling, folding, cutting or pinking textile fabrics. - Dry-cleaning machines - Drying machines: - - Each of a dry linen capacity not exceeding 10kg - - Other - Ironing machines and presses (including fusing presses) - Washing, bleaching or dyeing machines
377
VAT Rate
Remarks
HS Code 8451.50.00
8451.80.00 8451.90.00 84.52
8452.10.00
8452.21.00 8452.29.00 8452.30.00 8452.40.00
8452.90.00
Description of Goods - Machines for reeling, unreeling, folding, cutting or pinking textile fabrics - Other machinery - Parts Sewing machines, other than book-sewing machines of heading 84.40; furniture, bases and covers specially designed for sewing machines; sewing machine needles. - Sewing machines of the household type - Other sewing machines: - - Automatic units - - Other - Sewing machine needles - Furniture, bases and covers for sewing machines and parts thereof - Other parts of sewing machines
Stat. Unit of Qty.
Cust Duty Rate
No.
free
No. kg.
5% 15%
-
S S S
kg
5%
-
S
kg kg kg
free free free
-
S(D) S(D) S
kg
free
kg
free
Excise Duty Rate
-
VAT Rate
S(D) S(D)
84.53
8453.10.00
8453.20.00 8453.80.00 8453.90.00 84.54
8454.10.00 8454.20.00 8454.30.00 8454.90.00 84.55 8455.10.00
Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines. - Machinery for preparing, tanning or working hides, skins or leather - Machinery for making or repairing footwear - Other machinery - Parts
kg
free
S (D)
kg
free
-
kg kg
free free
-
Converters, ladles, ingot moulds and casting machines, of a kind used in metallurgy or in metal foundries. - Converters - Ingot moulds and ladles - Casting machines - Parts
kg kg kg kg
free free free free
-
Metal-rolling mills and rolls therefor. - Tube mills
kg
free
-
S (D) S (D) S
S(D) S(D) S(D) S
S(D)
378
Remarks
HS Code
8455.21.00 8455.22.00 8455.30.00 8455.90.00 84.56
8456.10.00 8456.20.00 8456.30.00 8456.90.00 84.57
8457.10.00 8457.20.00 8457.30.00 84.58
8458.11.00 8458.19.00 8458.91.00 8458.99.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg kg
free free free free
-
S(D) S(D) S(D) S
kg kg
5% 5%
-
S S
kg
5%
-
S
kg
5%
-
S
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S(D)
-Other rolling mills: - - Hot or combination hot and cold - - Cold - Rolls for rolling mills - Other parts Machine-tools for working any material, by removing of material by laser or other light or photon beam, ultrasonic, electro-discharge, electrochemical, electro beam, ionicbeam or plasma arc processes. - Operated by laser or other light or photon beam processes - Operated by ultrasonic processes - Operated by electro-discharge processes - Other Machining centres, unit construction machines (single station) and multi-station transfer machines, for working metal. - Machining centres - Unit construction machines (single station) - Multi-station transfer machines Lathes (including turning centres) for removing metal. - Horizontally lathes: - - Numerically controlled - - Other - Other lathes: - - Numerically controlled - - Other
379
VAT Rate
Remarks
Deleted 8456.91 & 8456.99 & inserted 8456.90.00 HS 2007
HS Code 84.59
8459.10.00 8459.21.00 8459.29.00 8459.31.00 8459.39.00 8459.40.00 8459.51.00 8459.59.00 8459.61.00 8459.69.00 8459.70.00
84.60
8460.11.00 8460.19.00
8460.21.00 8460.29.00
8460.31.00
Description of Goods Machine-tools (including waytype unit head machines) for drilling, boring, milling, threading or tapping by removing metal, other than lathes (including turning centres) of heading 84.58 - Way-type unit head machines - Other drilling machines: - - Numerically controlled - - Other - Other boring-milling machines: - - Numerically controlled - - Other - Other boring machines - Milling machines, knee-type: - - Numerically controlled - - Other - Other milling machines: - - Numerically controlled - - Other - Other threading or tapping machines Machine-tools for deburring, sharpening, grinding, honing, lapping, polishing or otherwise finishing metal or cermets by means of grinding stones, abrasives or polishing products, other than gear cutting, gear grinding or gear finishing machines of heading 84.61. - Flat-surface grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm: - - Numerically controlled - - Other - Other grinding machines, in which the positioning in any one axis can be set up to an accuracy of at least 0.01mm: - - Numerically controlled - - Other - Sharpening (tool or cutter grinding) machines: - - Numerically controlled
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
5%
-
S(D)
kg kg
5% 5%
-
S(D) S
kg kg kg
5% 5% 5%
-
S S S(D)
kg kg
5% 5%
-
S(D) S(D)
kg kg
5% 5%
-
S(D) S(D)
kg
5%
-
S(D)
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S
kg
5%
-
S
380
VAT Rate
Remarks
HS Code
Description of Goods
8450.39.00 8460.40.00 8460.90.00
- - Other - Honing or lapping machines - Other
84.61
8461.20.00 8461.30.00 8461.40.00 8461.50.00 8461.90.00 84.62
8462.10.00
8462.21.00 8462.29.00
8462.31.00 8462.39.00
8462.41.00 8462.49.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg
5% 5% 5%
-
S S(D) S (D)
kg kg
5% 5%
-
S(D) S
kg kg kg
5% 5% 5%
-
S S S
kg
5%
-
S(D)
kg kg
5% 5%
-
S S(D)
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S(D)
Machine-tools for planing, shaping, slotting, broaching, gear cutting, gear grinding or gear finishing, sawing, cuttingoff and other machine-tools working by removing metal, or cermets, not elsewhere specified or included. - Shaping or slotting machines - Broaching machines - Gear cutting, gear grinding or gear finishing machines - Sawing or cutting-off machines - Other Machine-tools (including presses) for working metal by forging, hammering or diestamping; machine-tools (including presses) for working metal by bending, folding, straightening, flattening, shearing, punching or notching; presses for working metal or metal carbides, not specified above. - Forging or die-stamping machines (including presses) and hammers - Bending, folding, straightening or flattening machines (including presses): - - Numerically controlled - - Other - Shearing machines (including presses), other than combined punching and shearing machines: - - Numerically controlled - - Other - Punching or notching machines (including presses), including combined punching and shearing machines: - - Numerically controlled - - Other
381
VAT Rate
Remarks
Heading 8461.10.00 Deleted 2002
HS Code
8462.91.00 8462.99.00 84.63
8463.10.00 8463.20.00 8463.30.00 8463.90.00 84.64
8464.10.00 8464.20.00 8464.90.00 84.65
8465.10.00
8465.91.00 8465.92.00 8465.93.00 8465.94.00 8465.95.00 8465.96.00 8465.99.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- Other: - - Hydraulic presses - - Other
kg kg
5% 5%
-
S S
Other machine-tools for working metal, or cermets, without removing material. - Draw-benches for bars, tubes, profiles, wire or the like - Thread rolling machines - Machines for working wire - Other
kg kg kg kg
5% 5% 5% 5%
-
S S S S
Machine-tools for working stone, ceramics, concrete, asbestoscement or like mineral materials or for cold working glass. - Sawing machines - Grinding or polishing machines - Other
kg kg kg
5% 5% 5%
-
S S S
kg
Free
-
S(D)
kg kg
Free Free
-
S(D) S(D)
kg
Free
-
S
kg
Free
-
kg
Free
-
S S(D)
kg kg
Free Free
-
S(D) S(D)
Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials. - Machines which can carry out different types of machining operations without tool change between such operations - Other: - - Sawing machines - - Planing, milling or moulding (by cutting) machines - - Grinding, sanding or polishing machines - - Bending or assembling machines - - Drilling or morticing machines - - Splitting, slicing or paring machines - - Other
382
VAT Rate
Remarks
HS Code 84.66
8466.10.00 8466.20.00 8466.30.00
8466.91.00 8466.92.00 8466.93.00 8466.94.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
5% 5%
-
S S
kg
5%
-
S
kg kg
5% 5%
-
S S
kg
5%
-
S (D)
kg
5%
-
S
kg kg
5% 5%
-
S(D) S
kg kg kg kg kg
5% 5% 5% 15% 5%
-
S(D) S S S S
kg kg kg
5% 5% 5%
-
S S(D) S
kg
5%
-
S
kg
5%
-
S
Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, divinging heads, and other special attachments for machinetools; tool holders for any type of tool for working in the hand. - Tool holders and self-opening dieheads - Work holders - Dividing heads and other special attachments for machine-tools - Other: - - For machines of heading 84.64 - - For machines of heading 84.65 - - For machines of heading 84.56 to 84.61 - - For machines of heading 84.62 or 84.63
VAT Rate
84.67
8467.11.00 8467.19.00
8467.21.00 8467.22.00 8467.29.00 8467.81.00 8467.89.00 8467.91.00 8467.92.00 8467.99.00 84.68
8468.10.00 8468.20.00
Tools for working in the hand, pneumatic, hydraulic or with self-contained electric or nonelectric motor. - Pneumatic: - - Rotary type (including combined rotary-percussion) - - Other - With self-contained electric motor: - - Drills of all kinds - - Saws - - Other - - Chain saws - - Other - Parts: - - Of chain saws - - Of pneumatic tools - - Other Machinery and apparatus for soldering, brazing, or welding, whether or not capable of cutting, other than those of heading 85.15; gas-operated surface tempering machines and appliances. - Hand-held blow pipes - Other gas-operated machinery and apparatus
383
Remarks
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- Other machinery and apparatus - Parts
kg kg
5% 5%
-
S(D) S
84.69 8469.00.00
Typewriters other than printers of heading 84.43; wordprocessing machines.
no
15%
-
S
84.70
Calculating machines and pocket-size data recording, reproducing and displaying machines with calculating functions; accounting machines, postage-franking machines, ticket-issuing machines and similar machines, incorporating a calculating device; cash registers. - Electronic calculators capable of operation without an external source of electric power and pocket-size data recording, reproducing and displaying machines with calculating functions - Other electronic calculating machines: - - Incorporating a printing device - - Other - Other calculating machines - Cash registers - Other
15%
-
S
HS Code
Description of Goods
8468.80.00 8468.90.00
8470.10.00
8470.21.00 8470.29.00 8470.30.00 8470.50.00 8470.90.00
84.71
VAT Rate
Remarks
Deleted 8469.11, 8469.12, 8469.20, 8469.30 & Inserted 8469.00. HS 2007
.
No.
No. No. No. No. No.
Automatic data processing machines and units thereof; magnetic or optical readers, machines for transcribing data onto data media in coded form and machines for processing such data, not elsewhere specified or included.
384
15% 15% 15% 15% 15%
-
S S S S S
Deleted 8470.40. HS 2007
HS Code 8471.30.00
8471.41.00
8471.49.00
Description of Goods - Portable automatic data processing machines, weighing not more than 10kg, consisting of at least a central processing unit, a keyboard and a display - Other automatic data processing machines: - - Comprising in the same housing at least a central processing unit and an input and output unit, whether or not combined - - Other, presented in the form of systems - processing units other than those of subheading 8471.41 or 8471.49, whether or not containing in the same housing one or two of the following types of unit: storage units, input units, output units
Stat. Unit of Qty.
No.
-
Remarks
S
5%
-
S
No.
5%
-
S
5% 5%
-
S S
-
S
8471.60.00
- Input or output units, whether or not containing storage units in the same housing - Storage units - Other units of automatic data processing machines - Other
No.
8472.10.00
5%
No.
No. No.
84.72
VAT Rate
2004 changes
- - - Network File Servers - - - Other
8471.90.00
Excise Duty Rate
Deleted 8471.10. HS2007
8471.50.10 8471.50.90
8471.70.00 8471.80.00
Cust Duty Rate
5%
No.
5%
-
S
No. No.
5% 5%
-
S S
No.
15%
-
S
Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, automatic banknote dispensers, coinsorting machines, coin-counting or wrapping machines, pencilsharpening machines, perforating or stapling machines). - Duplicating machines
385
HS Code 8472.30.00
8472.90.00 84.73
8473.10.10 8473.10.90
8473.21.00
8473.29.00 8473.30.00 8473.40.00 8473.50.00
84.74
8474.10.00 8474.20.00
Description of Goods
Stat. Unit of Qty.
- Machines for sorting or folding mail or for inserting mail in envelopes or bands, machines for opening, closing or sealing mail and machines for affixing or cancelling postage stamps - Other
Cust Duty Rate
Excise Duty Rate
VAT Rate
Remarks
Deleted 8472.20 HS 2007
Parts and accessories (other than covers, carrying cases and the like) suitable for use solely or principally with machines of headings 84.69 to 84.72. - Parts and accessories of the machines of the heading 84.69: - - - Braille - - - Other - Parts and accessories of the machines of the heading 84.70: - - Of the electronic calculating machines of subheading 8470.10, 8470.21 or 8470.29 - - Other - Parts and accessories of the machines of heading 84.71 - Parts and accessories of the machines of heading 84.72 - Parts and accessories equally suitable for use with machines of two or more of the headings 84.69 to 84.72
No. No.
15% 15%
-
S S
kg kg
free 15%
-
S S
kg kg
15% 15% Free
-
S S
-
S
-
S
-
S
-
S (D) S(D)
kg 15% kg
15% kg
Machinery 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 form; machines for forming foundry moulds of sand. - Sorting, screening, separating or washing machines - Crushing or grinding machines
kg kg
386
free free
HS Code
8474.31.00 8474.32.00 8474.39.00 8474.80.00 8474.90.00 84.75
8475.10.00
8475.21.00 8475.29.00 8475.90.00 84.76
8476.21.00 8476.29.00 8476.81.00 8476.89.00 8476.90.00 84.77
8477.10.00 8477.20.00 8477.30.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
free
-
S (D)
kg kg kg kg
free free free free
-
S S(D) S(D) S
kg
free
-
S(D)
kg kg kg
free free free
-
S(D) S(D) S
No. No.
15% 15%
-
S S
No. No. kg
15% 15% 15%
-
S S S
kg kg No.
free free free
-
S (D) S (D) S (D)
- Mixing or kneading machines: - - Concrete or mortar mixers - - Machines for mixing mineral substances with bitumen - - Other - Other machinery - Parts Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware. - Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes - Machines for manufacturing or hot working glass or glassware: - - Machines for making optical fibres and preforms thereof - - Other - Parts Automatic goods-vending machines (for example, postage stamp, cigarette, food or beverage machines), including money-changing machines. - Automatic beverage-vending machines: - - Incorporating heating or refrigerating devices - - Other - - Other machines: - - Incorporating heating or refrigerating devices - - Other - Parts Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter. - Injection-moulding machines - Extruders - Blow moulding machines
387
VAT Rate
Remarks
HS Code 8477.40.00
8477.51.00
8477.59.00 8477.80.00 8477.90.00 84.78
8478.10.00 8478.90.00 84.79
8479.10.00 8479.20.00
8479.30.00
8479.40.00 8479.50.00 8479.60.00
8479.81.00 8479.82.00
8479.89.00 8479.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
free
-
S (D)
kg kg kg kg
free free free free
-
S S (D) S (D) S
No. kg
free free
-
S (D) S
kg
5%
-
S
kg
free
-
S (D)
kg kg
free free
-
S (D) S (D)
kg kg
5% 5%
-
S S
kg
5%
-
S
kg kg kg
5% 5% 5%
-
S S S
- Vacuum moulding machines and other thermoforming machines - Other machinery for moulding or otherwise forming: - - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes - - Other - Other machinery - Parts Machinery for preparing or making up tobacco, not specified or included elsewhere in this Chapter. - Machinery - Parts Machines and mechanical appliances, having individual functions, not specified or included elsewhere in this Chapter. - Machinery for public works, building or the like - Machinery for the extraction or preparation of animal or fixed vegetable fats or oils - Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork - Rope or cable-making machines - Industrial robots, not elsewhere specified or included - Evaporative air coolers - Other machines and mechanical appliances: - - For treating metal, including electric wire coil-winders - - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines - - Other - Parts
388
VAT Rate
Remarks
HS Code 84.80
8480.10.00 8480.20.00 8480.30.00
8480.41.00 8480.49.00 8480.50.00 8480.60.00 8480.71.00 8480.79.00 84.81
8481.10.00 8481.20.00 8481.30.00 8481.40.00 8481.80.00 8481.90.00 84.82 8482.10.00 8482.20.00
8482.30.00 8482.40.00 8482.50.00 8482.80.00
8482.91.00 8482.99.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg
5% 5% 5%
-
S S S
kg kg kg kg
5% 5% 5% 5%
-
S S S S
kg kg
5% 5%
-
S S
kg
15%
-
S
kg kg kg kg kg
15% 15% 15% 15% 15%
-
S S S S S
kg
15%
-
S
kg kg kg kg
15% 15% 15% 15%
-
S S S S
kg
15%
-
S
kg kg
15% 15%
-
S S
Moulding boxes for metal foundry; mould bases; moulding patterns; moulds for metal (other than ingot moulds), metal carbides, glass, mineral materials, rubber or plastics. - Moulding boxes for metal foundry - Mould bases - Moulding patterns - Moulds for metal or metal carbides: - - Injection or compression types - - Other - Moulds for glass - Moulds for mineral materials - Moulds for rubber or plastics: - - Injection or compression types - - Other Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks, vats or the like, including pressure-reducing valves and thermostatically controlled valves. - Pressure-reducing valves - Valves for oleohydraulic or pneumatic transmissions - Check (nonreturn) valves. - Safety or relief valves - Other appliances - Parts Ball or roller bearings. - Ball bearings - Tapered roller bearings, including cone and tapered roller assemblies - Spherical roller bearing - Needle roller bearings - Other cylindrical roller bearings - Other, including combined ball/roller bearings - Parts: - - Balls, needles and rollers - - Other
389
VAT Rate
Remarks
HS Code 84.83
8483.10.00
8483.20.00 8483.30.00
8483.40.00
8483.50.00 8483.60.00 8483.90.00
84.84
8484.10.00
8484.20.00 8484.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg kg kg
15% 15% 15%
-
S S S(D)
Transmission shafts (including camshafts and crankshafts) and cranks; bearing housings and plain shaft bearings; gears and gearing; ball or roller screws; gear-boxes and other speed changers, including torque converters; flywheels and pulleys, including pulley blocks; clutches and shaft couplings (including universal joints). - Transmission shafts (including camshafts and crankshafts) and cranks - Bearing housings, incorporating ball orroller bearings - Bearing housings, not incorporating ball or roller bearings, plain shaft bearings - Gears and gearing, other than toothed wheels, chain sprockets and other transmission elements presented separately; ball or roller screws; gear boxes and other speed changers, including torque converters - Flywheels and pulleys, including pulley blocks - Clutches and shaft couplings (including universal joints) - Toothed wheels, chain sprockets and other transmission elements presented separately; parts Gaskets and similar joints of metal sheeting combined with other material or two or more layers of metal; sets or assortments of gaskets and similar joints, dissimilar in composition, put up in pouches, envelopes or similar packings; mechanical seals. - Gaskets and similar joints of metal sheeting combined with other material or of two or more layers of metal - Mechanical seals - Other
390
VAT Rate
Remarks
HS Code
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
[84.85] 84.86
8486.10.00 8486.20.00
8486.30.00 8486.40.00
8486.90.00 84.87
8487.10.00 8487.90.00
Machines and apparatus of a kind used solely or principally for the manufacture of semiconductor boules or wafers, semiconductor devices, electronic integrated circuits or flat panel displays; machines and apparatus specified in Note 9(C ) to this Chapter; parts and accessories. - Machines and apparatus for the manufacture of boules or wafers. - Machines and apparatus for the manufacture of semicondeuctor devices or of electronic integrated circuits. - Machines and apparatus for the manufacture of flat panel displays - Machines and apparatus specified in Note 9(C ) to this Chapter - Parts and accessories Machinery parts, not containing electrical connectors, insulators, coils, contacts or other electrical features, not specified or included elsewhere in this Chapter. - Ships’, or boats’ propellers and blades therefor - Other
391
kg
5%
-
S
kg
5%
-
S
kg
5%
-
S
kg kg
5% 5%
-
S S
kg
15% 15%
-
S S
Remarks Deleted 8485, 8485.10 & 8485.90 Goods moved to 8487
Inserted new heading 8486 & subheading s 8486.10, 8486.20, 8486.30, 8486.40 & 8486.90 HS 2007
Chapter 85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles Notes 1.
This Chapter does not cover: (a)
Electrically warmed blankets, bed pads, foot-muffs or the like; electrically warmed clothing, footwear or ear pads or other electrically warmed articles worn on or about the person:
(b)
Articles of glass of heading 70.11;
(c)
Machines and apparatus of heading 84.86;
(d)
Vacuum apparatus of a kind used in medical, surgical, dental or veterinary purposes (Chapter 90); or
(e)
Electrically heated furniture of Chapter 94.
2.
Headings 85.01 to 85.04 do not apply to goods described in heading 85.11, 85.12, 85.40, 85.41 or 85.42. However, metal tank mercury arc rectifiers remain classified in heading 85.04
3.
Heading 85.09 covers only the following electro-mechanical machines of the kind commonly used for domestic purposes: (a)
Floor polishers, food grinders and mixers, and fruit or vegetable juice extractors, of any weight.
(b)
Other machines provided the weight of such machines does not exceed 20kg.
The heading does not, however, apply to fans or ventilating or recycling hoods incorporating a fan, whether or not fitted with filters (heading 84.14), centrifugal clothes-dryers (heading 84.21), dish washing machines (heading 84.22) household washing machines (heading 84.50), roller or other ironing machines (heading 84.20 or 84.51), sewing machines (heading 84.52), electric scissors (heading 84.67) or to electro-thermic appliances (heading 85.16). 4.
5.
For the purposes of heading 85.23: (a)
“Solid-state non-volatile storage devices” (for example, “flash memory cards” or “flash electronic storage cards”) are storage devices with a connecting socket, comprising in the same housing one or more flash memories (for example, “FLASH E2 PROM”) in the form of integrated circuits mounted on a printed circuit board. They may include a controller in the form of an integrated circuit and discrete passive components, such as capacitors and resistors;
(b)
The term “smart cards” means cards which have embedded in them one or more electronic integrated circuits (a microprocessor, random access memory (RAM) or read-only memory (ROM) in the form of chips. These cards may contain contacts, a magnetic strip or an embedded antenna but do not contain any other active or passive circuit elements.
For the purposes of heading 85.34, “printed circuits” are circuits obtained by forming on an insulating base, by any printing process (for example, embrossing, plating-up, etching) or by the “film circuit” technique, conductor elements, contacts or other printed components ( for example, inductances, resistors, capacitors) alone or interconnected according to apre-established pattern, other than elements which can produce, rectify, modulate or amplify an electrical signal ( for example, semi-conductor elements). The expression "printed circuits" does not cover circuits combined with elements other than those obtained during the printing process, nor does it cover individual, discrete resistors, capacitors or inductances. Printed circuits may, however, be fitted with non-printed connecting elements. Thin- or thick-film circuits comprising passive and active elements obtained during the same technological process are to be classified in heading 85.42.
392
6.
For the purposes of heading 85.36, “connectors for optical fibres, optical fibre bundles or cables” means connectors that simply mechanically align optical fibres end to end in a digital line system. They perform no other function, such as the amplification, regeneration or modification of a signal.
7.
Heading 85..37 does not include cordless infrared devices for the remote control of television receivers or other electrical equipment (heading 85.43).
8.
For the purposes of headings 85.41 and 85.42: (a)"Diodes, transistors and similar semi-conductor devices" are semi-conductor devices the operation of which depends on variations in resistivity on the application of an electric field; (b)"Electronic integrated circuits” and are: (i)
Monolithic integrated circuits in which the circuit elements (diodes, transistors, resistors, capacitors, inductances, etc) are created in the mass (essentially) and on the surface of a semi-conductor material ( for example, doped silicon, gallium arsenide, silicon germanium, indium phosphide) and are inseparably associated;
(ii) Hybrid integrated circuits in which passive elements (resistors, capacitors, inductances, etc.), obtained by thin- or thick-film technology, and active elements, (diodes, transistors, monolithic integrated circuits, etc) obtained by semi-conductor technology, are combined to all intents and purposes indivisibly, on a single insulating substrate (glass, ceramic, etc). These circuits may also include discrete components; (iii) Multichip integrated circuits consisting of two or more interconnected monolithic integrated circuits combined to all intents and purposes indivisibly, whether or not on one or more insulating substrates, with or without leadframes, but with no other active or passive circuit elements. For the classification of the articles defined in this Note, headings 85.41 and 85.42 shall take precedence over any other heading in the Nomenclature, except in the case of heading 85.23, which might cover them by reference to, in particular, their function. 9.
For the purposes of heading 85.48, "spent primary cells, spent primary batteries and spent electric a" are those which are neither usable as such because of breakage, cutting-up, wear or other reasons, nor capable of being recharged.
Subheading Note 1.
Subheading 8527.12 covers only cassette-players with built-in-amplifier, without built-in loudspeaker, capable of operating without an external source of electric power and the dimensions of which do not exceed 170mm x 100mm x 45mm.
393
HS Code 85.01 8501.10.00 8501.20.00
8501.31.00 8501.32.00 8501.33.00 8501.34.00 8501.40.00 8501.51.00 8501.52.00 8501.53.00 8501.61.00 8501.62.00 8501.63.00
8501.64.00
Description of Goods Electric motors and generators (excluding generating sets). - Motors of an output not exceeding 37.5W - Universal AC/DC motors of an output exceeding 37.5W - Other DC motors; DC generators: - - Of an output not exceeding 750W - - Of an output exceeding 750W but not exceeding 75kW - - Of an output exceeding 75kW but not exceeding 375kW - - Of an output exceeding 375kW - Other AC motors, single-phase - Other AC motors, multi-phase: - - Of an output not exceeding 750W - - Of an output exceeding 750W but not exceeding 75kW - - Of an output exceeding 75kW - AC generators (alternators): - - Of an output not exceeding 75kVA - - Of an output exceeding 75kVA but not exceeding 375kVA - - Of an output exceeding 375kVA but not exceeding 750kVA - - Of an output exceeding 750kVA
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No. No. No.
5% 5% 5%
-
S S S
No
5%
-
S
No. No.
5% 5%
-
S S
No.
5%
-
S
No.
5%
-
S
No No.
5% 5%
-
S S
No.
5%
-
S(D)
No.
5%
-
S(D)
No.
5%
-
S
kg
5%
-
S
VAT Rate
85.02
8502.11.00 8502.12.00 8502.13.00 8502.20.00
Electric generating sets and rotary converters. - Generating sets with compression-ignition internal combustion piston engines (diesel or semi-diesel engines): - - Of an output not exceeding 75kVA - - Of an output exceeding 75kVA but not exceeding 375kVA - - Of an output exceeding 375kVA - Generating sets with sparkignition internal combustion piston engines
394
Remarks
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- Other generating sets: - - Wind-powered - - Other - Electric rotary converters
No. No. No.
5% 5% 5%
-
S S S
Parts suitable for use solely or principally with the machines of heading 85.01 or 85.02
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S(D)
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No.
5%
-
S
No. No. No. kg
5% Free 5% 5%
-
S S S S
HS Code
Description of Goods
8502.31.00 8502.39.00 8502.40.00 85.03 8503.00.00
85.04 8504.10.00
8504.21.00 8504.22.00
8504.23.00
8504.31.00 8504.32.00
8504.33.00
8504.34.00 8504.40.00 8504.50.00 8504.90.00 85.05
Electrical transformers, static converters (for example, rectifiers) and inductors. - Ballasts for discharge lamps of tubes - Liquid dielectric transformers: - - Having a power handling capacity not exceeding 650kVA - - Having a power handling capacity exceeding 650kVA but not exceeding 10,000kVA - - Having a power handling capacity exceeding 10,000kVA - Other transformers: - - Having a power handling capacity not exceeding 1kVA - - Having a power handling capacity exceeding 1kVA but not exceeding 16kVA - - Having a power handling capacity exceeding 16kVA but not exceeding 500kVA - - Having a power handling capacity exceeding 500kVA - Static converters - Other inductors - Parts Electro-magnets; permanent magnets and articles intended to become permanent magnets after magnetisation; electromagnetic or permanent magnet chucks, clamps and similar holding devices; electromagnetic couplings, clutches and brakes; electro-magnetic lifting heads.
395
VAT Rate
Remarks
HS Code
8505.11.00 8505.19.00 8505.20.00 8505.90.00 85.06 8506.10.00 8506.30.00 8506.40.00 8506.50.00 8506.60.00 8506.80.00 8506.90.00 85.07
8507.10.00 8507.20.00 8507.30.00 8507.40.00 8507.80.00 8507.90.00 8508
8508.11.00
8508.19.00 8508.60.00 8508.70.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
5% 5%
-
S (D) S
kg kg
5% 5%
-
S S
No. No. No. No. No.
15% 15% 15% 15% 15%
-
S S S S S
No. kg
15% 15%
-
S S
No. No. No. No. No. kg
* * 15% 15% * Free
-
S S S S S S
- Permanent magnets and articles intended to become permanent magnets after magnetisation: - - Of metal - - Other - Electro-magnetic couplings, clutches and brakes - Other, including parts Primary cells and primary batteries. - Manganese dioxide - Mercuric oxide - Silver oxide - Lithium - Air-zinc - Other primary cells and primary batteries - Parts Electric accumulators, including separators therefor, whether or not rectangular (including square). - Lead-acid, of a kind used for starting piston engines - Other lead-acid accumulators - Nickel-cadmium - Nickel-iron - Other accumulators - Parts Vacuum cleaners - With self-contained electric motor: - - Of a power not exceeding 1,500 W and having a dust bag or other receptacle capacity not exceeding 20 l - - Other - - Other vacuum cleaners - - Parts
No No No No.
25% 25% 25% 25%
-
VAT Rate
S S S S
Deleted 8505.30 HS 2007
Inserted heading 85.08 & subheading s8508.11. 8508.19 8508.60 8505.70 HS 2007 Deleted 8509.10, 8509.20 8509.30 HS 2007
85.09
8509.40.00
Remarks
Electro-mechanical domestic appliances, with self-contained electric motor, other than vacuum cleaners of heading 8508. - Food grinders and mixers; fruit or vegetable juice extractors
No.
*25% or K20,000 per unit whichever is the greater
396
25%
-
S
HS Code
Description of Goods
8509.80.00 8509.90.00
- Other appliances - Parts
85.10
8510.10.00 8510.20.10
8510.20.90 8510.30.00 8510.90.00 85.11
8511.10.00 8511.20.00 8511.30.00 8511.40.00 8511.50.00 8511.80.00 8511.90.00 85.12
8512.10.00
8512.20.00
Shavers, hair clippers and hairremoving appliances, with selfcontained electric motor. - Shavers - Hair clippers: - - - Agricultural clippers (for example, for sheep, cattle, horses) - - - Other - Hair-removing appliances - Parts Electrical ignition or starting equipment of a kind used for spark-ignition or compressionignition internal combustion engines (for example, ignition magnetos, magneto-dynamos, ignition coils, sparking plugs and glow plugs, starter motors); generators (for example, dynamos, alternators) and cutouts of a kind used in conjunction with such engines. - Sparking plugs - Ignition; magneto-dynamos; magnetic flywheels - Distributors; ignition coils - Starter motors and dual purpose starter-generators - Other generators - Other equipment - Parts Electrical lighting or signalling equipment (excluding articles of heading 85.39) windscreen wipers, defrosters and demisters, of a kind used for cycles or motor vehicles. - Lighting or visual signalling equipment of a kind used on bicycles - Other lighting or visual signalling equipment
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. kg
25% 25%
-
S S
kg
15%
-
S
kg kg kg kg
5% 15% 15% 15%
-
S S S S
kg
15%
-
S
kg kg
15% 15%
-
S S
kg kg kg kg
15% 15% 15% 15%
-
S S S (D) S
kg
15%
-
S
kg
15%
-
S
397
VAT Rate
Remarks
HS Code 8512.30.00 8512.40.00 8512.90.00 85.13
8513.10.00 8513.90.00 85.14
8514.10.00 8514.20.00 8514.30.00 8514.40.00
8514.90.00 85.15
8515.11.00 8515.19.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
15%
-
S
kg kg
15% 15%
-
S S
No. No.
15% 15%
-
S S
kg
5%
-
S(D)
kg kg
5% 5%
-
S(D) S(D)
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S
- Sound signalling equipment - Windscreen wipers, defrosters and demisters - Parts Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than by lighting equipment of heading 85.12. - Lamps - Parts Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss. - Resistance heated furnaces and ovens - Furnaces and ovens functioning by induction or dielectric loss - Other furnaces and ovens - Other equipment for the heat treatment of materials by induction or dielectric loss - Parts Electric (including electrically heated gas), laser or other light or photon beam, ultrasonic, electro beam, magnetic pulse or plasma arc soldering, brazing or welding machines and apparatus, whether or not capable of cutting; electric machines and apparatus for hot spraying of metals or cermets. - Brazing or soldering machines and apparatus: - - Soldering irons and guns - - Other
398
VAT Rate
Remarks
HS Code
8515.21.00 8515.29.00
8515.31.00 8515.39.00 8515.80.00 8515.90.00 85.16
8516.10.00
8516.21.00 8516.29.00
8516.31.00 8516.32.00 8516.33.00 8516.40.00 8516.50.00 8516.60.00
8516.71.00 8516.72.00 8516.79.00 8516.80.00 8516.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
5% 5%
-
S S
kg kg kg kg
5% 5% 5% 5%
-
S S S S
No.
25%
-
S
No. No.
25% 25%
-
S S
No. No. No. No. No.
25% 25% 25% 25% 25%
-
S S S S S
No.
25%
-
S
No. No. kg No. kg
25% 25% 25% 25% 25%
-
S S S S S
- Machines and apparatus for resistance welding of metal: - - Fully or partly automatic - - Other - Machines and apparatus for arc (including plasma arc) welding of metals: - - Fully or partly automatic - - Other - Other machines and apparatus - Parts Electric instantaneous or storage water heaters and immersion heaters; electric space heating apparatus and soil heating apparatus; electro-thermic hairdressing apparatus (for example, hair dryers, hair curlers, curling tong heaters) and hand dryers; electric smoothing irons; other electro-thermic appliances of a kind used for domestic purposes; electric heating resistors, other than those of heading 85.45. - Electric instantaneous or storage water heaters and immersion heaters - Electric space heating apparatus and electric soil heating apparatus: - - Storage heating radiators - - Other - Electro-thermic hair-dressing or hand-drying apparatus: - - Hair dryers - - Other hair-dressing apparatus - - Hand-drying apparatus - Electric smoothing irons - Microwave ovens - Other ovens; cookers, cooking plates, boiling rings, grillers and roasters - Other electro-thermic appliances: - - Coffee or tea makers - - Toasters - - Other - Electric heating resistors - Parts
399
VAT Rate
Remarks
HS Code 85.17
8517.11.00 8517.12.00
8517.18.00
8517.61.00 8517.62.00
8517.69.00 8517.70.00 85.18
8518.10.00
8518.21.00 8518.22.00 8518.29.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
15%
-
S
Telephone sets, including telephones for cellular networks or for other wireless; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28. - Telephone sets, including telephones for cellular networks or for other wireless networks: - - Line telephone sets with cordless handsets - - Telephones for cellular networks or for other wireless networks - - Other - Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless networks (such as local or wide area network): - - Base stations - - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus - - Other - Parts Microphones and stands therefor; loudspeakers, whether or not mounted in their enclosures; headphones and earphones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers; audio-frequency electric amplifiers, electric sound amplifier sets. - Microphones and stands therefor - Loudspeakers, whether or not mounted in their enclosures: - - Single loudspeakers, mounted in their enclosures - - Multiple loudspeakers, mounted in the same enclosure - - Other
VAT Rate
15% kg kg
15%
-
S S
kg
15%
-
S
kg kg kg
15% 15% 15%
-
S S S
kg
25%
-
S
No.
25%
-
S
No. kg
25% 25%
-
S S
400
Remarks
HS Code 8518.30.00
8518.40.00 8518.50.00 8518.90.00 85.19 8519.20.00
8519.30.00 8519.50.00 8519.81.00 8519.89.00
Description of Goods - Headphones and ear phones, whether or not combined with a microphone, and sets consisting of a microphone and one or more loudspeakers - Audio-frequency electric amplifiers - Electric sound amplifier sets - Parts
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
No.
25%
-
S
No. No. kg
25% 25% 25%
-
S S S
No. No. No.
25% 25% 25%
-
S S S
No. No.
25% 25%
-
S S
Video recording or reproducing apparatus, whether or not incorporating a video turner - Magnetic tape-type - Other
No. -
25% 25%
-
S S
Parts and accessories suitable for use solely or principally with the apparatus of headings 85.19 to 85.21. - Pick-up cartridges - Other
-
25% 25%
-
S S
Sound recording or reproducing apparatus. - Apparatus operated by coins, bank notes, bank cards, tokens or by other means of payments - Turntables (record-decks) - Telephone answering machines - Other apparatus: -- Using magnetic, optical or semiconductor media -- Other
[85.20] 85.21
8521.10.00 8521.90.00 85.22
8522.10.00 8522.90.00
401
Remarks Deleted 8519.10, 8519.21, 8519.29, 8519.31, 8519.39, 8519.40, 8519.92, 8519.93, 8519.99 & inserted 8519.20, 8519.30, 8519.50, 8519.81& 8519.89 HS2007 Deleted 8520.10, 8520.20, 8520.32, 8520.33, 8520.39 & 8520.90 HS2007
HS Code 85.23
8523.21.00 8523.29.00 8523.40.00 8523.51.00 8523.52.00 8523.59.00 8523.80.00
Description of Goods Discs, tapes, solid-state nonvolatile storage devices, “smart cards” and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37. - Magnetic media: -- Cards incorporating a magnetic stripe -- Other - Optical media - Semiconductor media: -- Solid-state non-volatile storage devices -- “Smart cards” -- Other - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
No.
25% 25% 25%
-
S S S
No.
25% 25% 25% 25% 25%
-
S S S S S
[85.24]
402
Remarks Deleted 8523.11, 8523.12, 8523.13, 8523.20, 8523.30, 8523.90 & inserted 8523.21, 8523.23, 8523.40, 8523.51, 8523.52, 8523.59 & 8523.80 HS2007 Deleted 8524.10, 8524.31, 8524.32, 8524.39, 8524.40, 852451, 8524.52, 8524.53, 8524.60, 8524.91 & 8524.99 Goods moved to 8523 HS2007
HS Code 85.25
8525.50.00 8525.60.00
8525.80.00
85.26
8526.10.00 8526.91.00 8526.92.00 85.27
8527.12.00 8527.13.00
8527.19.00
8527.21.00 8527.29.00
Description of Goods Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders. - Transmission apparatus - Transmission apparatus incorporating reception apparatus - Television cameras, digital cameras and video camera recorders
Stat. Unit of Qty.
No.
15% 5%
No.
Excise Duty Rate
VAT Rate
-
S
-
S
-
S
-
S
-
S S
-
S
-
S S
-
S S
25% No.
Radar apparatus, radio navigational aid apparatus and radio remote control apparatus. - Radar apparatus - Other: - - Radio navigational aid apparatus - - Radio remote control apparatus Reception apparatus for radiobroadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock. - Radio-broadcast receivers capable of operating without an external source of power: - - Pocket-size radio cassetteplayers - - Other apparatus combined with sound recording or reproducing apparatus - - Other - Radio-broadcast receivers not capable of operating without an external source of power, of a kind used in motor vehicles: - - Combined with sound recording or reproducing apparatus - - Other
Cust Duty Rate
15% kg
15% 15%
Kg kg
25% No. 25% 25% No. No.
25% 25% No. No.
403
Remarks
Deleted 8525.10, 8525.20, 8525.30, 8525.40 & inserted 8525.50, 8525.60 & 8525.80 HS2007
HS Code
8527.91.00 8527.92.00
8527.99.00 85.28
8528.41.00
8528.49.00 8528.51.00
8528.59.00 8528.61.00
8528.69.00
8528.71.00 8528.72.00 8528.73.00
85.29
8529.10.00
8529.90.00
Description of Goods
Stat. Unit of Qty.
- Other: - - Combined with sound recording or reproducing apparatus - - Not combined with sound recording or reproducing apparatus but combined with a clock - - Other Monitors and projectors, not incorporating television reception-apparatus; reception apparatus for television, weather or not incorporating radiobroadcast receivers or sound or video recording or reproducing apparatus. - Cathode -ray tube monitors: - - Of a kind solely or principally used in an automatic data processing system of heading 84.71 - - Other - Other monitors: - - Of a kind solely or principally used in an automatic data processing system of heading 85.17 - - Other - Projectors - - Of a kind solely or principally used in an automatic data processing system of heading 85.17 -- Other - Reception apparatus for television, weather or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus: -- Not designed to incorporate a video display or screen -- Other, colour -- Other, black and white or other monochrome
Cust Duty Rate
Excise Duty Rate
VAT Rate
No.
25%
-
S
No. kg
25% 25%
-
S S
No.& kg No & kg
25% 25%
-
S S
No.& kg No.& kg
25% 25%
-
S S
No.& kg No.& kg
25% 25%
-
S S
No.& kg No.& kg
25% 25%
-
S S
No.& kg
25%
-
S
kg kg
25% 25%
-
S S
Parts suitable for use solely or principally with the apparatus of headings 85.25 to 85.28. - Aerials and aerial reflectors of all kinds; parts suitable for use therewith - Other
404
Remarks Deleted 8527.31, 8527.32, 8527.90 & Inserted 8527.91, 8527.92, 8527.99 HS2007
Deleted 8528.12, 8528.13, 8528.21, 8528.22, 8528.30 & inserted 8528.41, 8528.49, 8528.51, 8528.59, 8528.61, 8528.69, 8528.71, 8528.72 & 8528.73 HS2007
HS Code 85.30
8530.10.00 8530.80.00 8530.90.00 85.31
8531.10.00 8531.20.00
8531.80.00 8531.90.00 85.32 8532.10.00
8532.21.00 8532.22.00 8532.23.00 8532.24.00 8532.25.00 2532.29.00 8532.30.00 8532.90.00 85.33
8533.10.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg
free 5% 5%
-
S S S
kg
15%
-
S
kg kg kg
15% 15% 15%
-
S S S
kg
15%
-
S
kg kg kg kg kg kg
15% 15% 15% 15% 15% 15%
-
S S S S S S
kg kg
15% 15%
-
S S
kg
15%
-
S
Electrical signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields (other than those of heading 86.08). - Equipment for railways or tramways - Other equipment - Parts Electric sound or visual signalling apparatus (for example, bells, sirens, indicator panels, burglar or fire alarms), other than those of heading 85.12 or 85.30. - Burglar or fire alarms and similar apparatus - Indicator panels incorporating liquid crystal devices (LCD) or light emitting diodes (LED) - Other apparatus - Parts Electrical capacitors, fixed, variable or adjustable (pre-set). - Fixed capacitors designed for use in 50/60 Hz circuits and having a reactive power handling capacity of not less than 0.5 kvar (power capacitors) - Other fixed capacitors: - - Tantalum - - Aluminium electrolytic - - Ceramic dielectric, single layer - - Ceramic dielectric, multilayer - - Dielectric of paper or plastics - - Other - Variable or adjustable (pre-set) capacitors - Parts Electrical resistors (including rheostats and potentiometers), other than heating resistors. - Fixed carbon resistors, composition or film types
405
VAT Rate
Remarks
HS Code
Description of Goods
8533.90.00
- Other fixed resistors: - - For a power handling capacity not exceeding 20 W - - Other - Wire wound variable resistors, including rheostats and potentiometers: - - For a power handling capacity not exceeding 20 W - - Other - Other variable resistors, including rheostats and potentiometers - Parts
85.34 8534.00.00
Printed circuits.
8533.21.00 8533.29.00
8533.31.00 8533.39.00 8533.40.00
85.35
8535.10.00 8535.21.00 8535.29.00 8535.30.00 8535.40.00 8535.90.00 85.36
8536.10.00 8536.20.00 8536.30.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg
15%
-
S
kg
15%
-
S
kg kg
15% 15%
-
S S
kg
15%
-
S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg
15%
-
S
Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, fuses, lightning arresters, voltage limiters, surge suppressors, plugs and other connectors, junction boxes), for a voltage exceeding 1,000 volts. - Fuses - Automatic circuit breakers: - - For a voltage of less than 72.5 kV - - Other - Isolating switches and makeand- break switches - Lightning arresters, voltage limiters and surge suppressors - Other Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp-holders and other connectors, junction boxes), for a voltage not exceeding 1,000V; connectors for optical fibres, optical fibre bundles or cables. - Fuses - Automatic circuit breakers - Other apparatus for protecting electrical circuits
406
VAT Rate
Remarks
HS Code
8536.41.00 8536.49.00 8536.50.00 8536.61.00 8536.69.00 8536.70.00 8536.90.00 85.37
8537.10.00 8537.20.00 85.38
8538.10.00
8538.90.00 85.39
8539.10.00
8539.21.00 8539.22.00
8539.29.00
8539.31.00 8539.32.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg
15% 15% 15%
-
S S S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
No.
15%
-
S
No.
15%
-
S
No. No.
15% 15%
-
S S
No.
15%
-
S
No.
15%
-
S
- Relays: - - For a voltage not exceeding 60V - - Other - Other switches - Lamp-holders, plugs and sockets: - - Lamp-holders - - Other - Connectors for optical fibres, optical fibre bundles or cables - Other apparatus Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of heading 85.35 or 85.36, for electric control or the distribution of electricity, including those incorporating instruments or apparatus of Chapter 90, and numerical control apparatus, other than switching apparatus of heading 85.17. - For a voltage not exceeding 1,000V - For a voltage exceeding 1,000V Parts suitable for use solely or principally with the apparatus of heading 85.35, 85.36 or 85.37. - Boards, panels, consoles, desks, cabinets and other bases for the goods of heading 85.37, not equipped with their apparatus - Other Electrical filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps, arc-lamps. - Sealed beam lamp units - Other filament lamps, excluding ultra-violet or infra-red lamps: - - Tungsten halogen - - Other, of a power not exceeding 200W and for a voltage exceeding 100V - - Other - Discharge lamps, other than ultra-violetlamps: - - Fluorescent, hot cathode - - Mercury or sodium vapour lamps; metal halide lamps
407
VAT Rate
Remarks
Inserted 8536.70 HS2007
HS Code 8539.39.00
8539.41.00 8539.49.00 8539.90.00 85.40
8540.11.00 8540.12.00 8540.20.00
8540.40.00
8540.50.00
8540.60.00
8540.71.00 8540.72.00 8540.79.00 8540.81.00 8540.89.00 8540.91.00 8540.99.00
Description of Goods - - Other - Ultra-violet or infra-red lamps; arc-lamps: - - Arc-lamps - - Other - Parts
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
15%
-
S
No. No. kg
15% 15% 15%
-
S S S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg kg
15% 15%
-
S S
kg kg kg
15% 15% 15%
-
S S S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
Thermionic, cold cathode or photo-cathode valves and tubes (for example, vacuum or vapour or gas filed valves and tubes, mercury arc rectifying valves and tubes, cathode-ray tubes, television camera tubes). - Cathode-ray television picture tubes, including video monitor cathode-ray tubes: - - Colour - - Black and white or other monochrome - Television camera tubes, image converters and intensifiers; other photo- cathode tubes - Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0.4mm - Data/graphic display tubes, black and white or other monochrome - Other cathode-ray tubes - Microwave tubes (for example, magnetrons, klystrons, travelling wave tubes, carcinotrons), excluding gridcontrolled tubes: - - Magnetrons - - Klystrons - - Other - Other valves and tubes: - - Receiver or amplifier valves and tubes - - Other - Parts: - - Of cathode-ray tubes - - Other
408
VAT Rate
Remarks
HS Code 85.41
8541.10.00
8541.21.00 8541.29.00 8541.30.00 8541.40.00
8541.50.00 8541.60.00 8541.90.00 85.42 8542.31.00
8542.32.00 8542.33.00 8542.39.00 8542.90.00 85.43
8543.10.00 8543.20.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
15%
-
S
kg kg
15% 15%
-
S S
kg
15%
-
S
kg kg kg kg
free free 15% 15%
-
S S S S
Diodes, transistors and similar semiconductor devices; photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes; mounted piezo-electric crystals. - Diodes, other than photosensitive or light emitting diodes - Transistors, other than photosensitive transistors: - - With a dissipation rate of less than 1W - - Other - Thyristors, diacs and triacs, other than photosensitive devices - Photosensitive semi-conductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light emitting diodes - Other semi-conductor devices - Mounted piezo-electric crystals - Parts Electronic integrated circuits. - Electronic integrated circuits: -- Processors and controllers, whether or not combined with memories, converters, logic circuits, amplifiers, clock and timing circuits, or other circuits. -- Memories - - Amplifiers - - Other - Parts
kg kg kg kg kg
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter. - Particle accelerators - Signal generators
kg kg
409
15% 15% 15% 15% 15%
15% 15%
-
-
VAT Rate
S S S S S
S S
Remarks
Deleted 8542.10, 8542.21, 8542.29, 8542.60, 8542.70 & Inserted 8542.31, 8542.32, 8542.33 & 8542.39 HS2007
Deleted 8543.11, 8543.19, 8543.40, 8543.81, 8543.89 & Inserted 8543.10 & 8543.70 HS2007
HS Code 8543.30.00
8543.70.00 8543.90.00 85.44
8544.11.00 8544.19.00 8544.20.00 8544.30.00
8544.42.00 8544.49.00 8544.60.00 8544.70.00 85.45
8545.11.00 8545.19.00 8545.20.00 8545.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg
15% 15% 15%
-
S(D) S S
kg kg
25% 25%
-
S S
kg
25%
-
S
kg
25%
-
S
- Machines and apparatus for electro- plating, electrolysis or electrophoresis - Other machines and apparatus - Parts
VAT Rate
Insulated (including enamelled or anodised) wire, cable, (including co-axial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up on individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors. - Winding wire: - - Of copper - - Other - Co-axial cable and other co-axial electric conductors - Ignition wiring sets and other wiring sets of a kind used in vehicles, aircraft or ships - Other electric conductors, for a voltage not exceeding 1000V: - - Fitted with connectors - - Other - Other electrical conductors, for voltage exceeding 1000V - Optical fibre cables
kg kg
5% 25%
-
S S
kg kg
25% 25%
-
S S
Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes. - Electrodes: - - Of a kind used for furnaces - - Other - Brushes - Other
kg kg kg kg
free 15% 15% 15%
-
S S S S
410
Remarks
Deleted 8544.41’ 8544.51, 8544.59 & Inserted 8544.42 HS2007 Duty reduction on 8544.42 by 2008 budget changes
HS Code 85.46 8546.10.00 8546.20.00 8546.90.00 85.47
8547.10.00 8547.20.00 8547.90.00 85.48
8548.10.00
8548.90.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
Electrical insulators of any material - Of glass - Of ceramic - Other
kg kg kg
15% 15% 15%
-
S S S
Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating material apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 85.46; electrical conduit tubing and joints therefor, of a base metal lined with insulating material. - Insulating fittings of ceramics - Insulating fittings of plastics - Other
kg kg kg
15% 15% 15%
-
S S S
Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter. - Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators - Other
kg kg
15% 15%
-
S S
Description of Goods
411
VAT Rate
Remarks
Section XVII VEHICLES, AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Notes 1.
This Section does not cover articles of heading 95.03 or 95.08, or bobsleighs, toboggans or the like of heading 95.06
2.
The expressions “parts” and “parts and accessories” do not apply to the following articles, whether or not they are identifiable as for the goods of this section: (a) Joints, washers or the like of any material (classified according to their constituent material or in heading 84.84) or other articles of vulcanised rubber other than hard rubber (heading 40.16); (b) Parts of general use, as defined in note 2 to section XV, of base metal (section XV), or similar goods of plastics (Chapter 39); (c) Articles of Chapter 82 (tools); (d) Articles of heading 83.83; (e) Machines or apparatus of headings 84.01 to 84.79, or parts thereof; articles of heading 84.81 or 84.82 , or provided they constitute integral parts of engines or motors, articles of heading 84.83; (f) Electrical machinery or equipment (Chapter 85); (g) Articles of Chapter 90; (h) Articles of Chapter 91; (ij) Arms (Chapter 93); (k) Lamps or lighting fittings of heading 94.05; or (l) Brushes of a kind used as parts of vehicles (heading 96.03).
3.
4.
References in Chapters 86 to 88 to “parts” or “accessories” do not apply to parts or accessories which are not suitable for use solely or principally with the articles of those Chapters. A part or accessory which answers to a description in two or more of the headings of those Chapters is to be classified under that heading which corresponds to the principle use of that part or accessory. For the purposes of this section (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading of Chapter 87; (b) Amphibious motor vehicles are classified under the appropriate heading of Chapter 87; (c) Aircraft specially constructed so that they can also be used as road vehicles are classified under the appropriate heading of Chapter 88.
5.
Air-cushion vehicles are to be classified within this Section with the vehicles to which they are most akin as follows: (a) In Chapter 86 if designed to travel on a guide-track (hovertrains); (b) In Chapter 87 if designed to travel over land or over both land and water; (c) In Chapter 89 if designed to travel over water, whether or not able to land on beaches or landingstages or also able to travel over ice. Parts and accessories of air-cushion vehicles are to be classified in the same way as those of vehicles of the heading in which the air-cushion vehicles are classified under the above provisions. Hovertrain track fixtures and fittings are to be classified as railway track fixtures and fittings, and signalling, safety or traffic control equipment for hovertrain transport system as signalling, safety or traffic control equipment for railways.
412
Chapter 86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds
Notes 1.
This Chapter does not cover: (a) Railway or tramway sleepers of wood or of concrete, or concrete guide-track sections for hovertrains (heading 44.06 or 68.10); (b) Railway or tramway track construction material of iron or steel of heading 73.02; or (c) Electrical signalling, safety or traffic control equipment of heading 85.30.
2.
Heading 86.07 applies, inter alia, to: (a) Axles, wheels, wheels sets (running gear), metal tyres, hoops and hubs and other parts of wheels; (b) Frames, underframes, bogies and bissel-bogies; (c) Axle boxes; brake gear; (d) Buffers for rolling-stock; hooks and other coupling gear and corridor connections; (e) Coachwork.
3.
Subject to the provisions of Note 1 above, heading 86.08 applies, inter alia, to: (a) Assembled track, turntables, platform buffers, loading gauges; (b) Semaphores, mechanical signal discs, level crossing control gear, signal and point controls, and other (mechanical including electro-mechanical) signalling, safety or traffic control equipment, whether or not they are fitted for electric lighting, for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields.
HS Code
Description of Goods
86.01
Rail locomotives powered from an external source of electricity or by electric accumulators. - Powered from an external source of electricity:
8601.10.10
- - - Specially constructed for use underground in mines
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
5%
-
413
VAT Rate
S(D)
Remarks
HS Code 8601.10.90
8601.20.10 8601.20.90 86.02 8602.10.00 8602.90.00 86.03
8603.10.00 8603.90.00 86.04 8604.00.00
86.05 8605.00.00
86.06 8606.10.00 8606.30.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
5%
-
S
No. No.
5% 5%
-
S(D) S
Other rail locomotives; locomotive tenders. - Diesel-electric locomotives - Other
No. No.
5% 5%
-
S S
Self-propelled railway or tramway coaches, vans and trucks, other than those of heading 86.04. - Powered from an external source of electricity - Other
No. No.
5% 5%
-
S S
Railway or tramway maintenance or service vehicles, whether or not self-propelled (for example, workshops, cranes, ballast tampers, trackliners, testing coaches and track inspection vehicles).
No.
free
-
S
Railway or tramway passengers coaches, not self-propelled; luggage vans, post office coaches and other special purpose railway or tramway coaches, not self-propelled (excluding those of heading 86.04).
No.
free
-
S
No.
free
-
S
No.
free
-
S
Description of Goods - - - Other - Powered by electric accumulators: - - - Specially constructed for use underground in mines - - - Other
Railway or tramway goods vans and wagons, not self-propelled. - Tank wagons and the like - Self-discharging vans and wagons, other than those of subheading 8606.10
414
VAT Rate
Remarks
Deleted 8606.20 HS2007
HS Code
8606.91.00 8606.92.00
8606.99.00 86.07
8607.11.00 8607.12.00 8607.19.00 8607.21.00 8607.29.00 8607.30.00
8607.91.00 8607.99.00 86.08
8608.00.10 8608.00.90 86.09 8609.00.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
free
-
S
No No
free free
-
S S
kg kg kg
free free free
-
S S S
kg kg
free free
-
S S
kg
free
-
S
kg kg
free free
-
S S
Railway or tramway track fixtures and fittings; mechanical (including electro-mechanical) signalling, safety or traffic control equipment for railways, tramways, roads, inland waterways, parking facilities, port installations or airfields; parts of the foregoing. - - - Track fixtures and fittings - - - Other
tonne tonne
free free
-
S S
Containers (including containers for the transport of fluids) specially designed and equipped for carriage by one or more modes of transport.
No
5%
-
S
Description of Goods - Other: - - Covered and closed - - Open, with non-removable sides of a height exceeding 60cm - - Other Parts of railway or tramway locomotives or rolling-stock. - Bogies, bissel-bogies, axles and wheels, and parts thereof: - - Driving bogies and bisselbogies - - Other bogies and bissel-bogies - - Other, including parts - Brakes and parts thereof: - - Air brakes and parts thereof - - Other - Hooks and other coupling devices, buffers, and parts thereof - Other: - - Of locomotives - - Other
415
VAT Rate
Remarks
Chapter 87 Vehicles, other than railway or tramway rolling-stock, and parts and accessories thereof Notes 1.
This Chapter does not cover railway or tramway rolling-stock designed solely for running on rails.
2.
For the purposes of this Chapter, "tractors" means vehicles constructed essentially for hauling or pushing another vehicle, appliance or load, whether or not they contain subsidiary provision for the transport, in connection with the main use of the tractor, of tools, seeds, fertilisers or other goods. Machines and working tools designed for fitting to tractors of heading 87.01 as interchangeable equipment remain classified in their respective headings even if presented with the tractor, and whether or not mounted on it.
3.
Motor chassis fitted with cabs fall in headings 87.02 to 87.04, and not in heading 87.06.
4.
Heading 87.12 includes all children's bicycles. Other children's cycles fall in heading 95.03.
HS Code 87.01 8701.10.00 8701.20.00 8701.30.00 8701.90.10 8701.90.90
Description of Goods Tractors (other than tractors of heading 87.09). - Pedestrian controlled tractors - Road tractors for semi-trailers - Track-laying tractors - Other - - - For use in agriculture or horticulture - - - Other
87.02
Motor vehicles for the transport of ten or more persons, including the driver - With compression-ignition internal combustion piston engine (diesel or semi-diesel)
8702.10.10
- - - Of a sitting capacity of ten but not exceeding fourteen persons including the driver --- Other
8702.10.90
8702.90.10
8702.90.90
- Other - - - Of a sitting capacity of ten but not exceeding fourteen persons including the driver - - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
No No. No.
free free free
-
0% S S
No. No.
free free
-
0% S
No.
*
25%
S
No.
**
Remarks
Act no. 2 of 2009
Act no.3 of 2006
S Act no. 3 of 2006
No.
*
25%
S
No.
**
25%
S
**15% or K2,000,000.00 per vehicle whichever is the greater. * 25% or K 2,000,000.00 per vehicle whichever is the greater.
416
HS Code 87.03
8703.10.00
8703.21.10 8703.21.20 8703.21.30 8703.21.90
8703.22.10 8703.22.20 8703.22.30 8703.22.90
8703.23.10 8703.23.20 8703.23.30 8703.23.90
8703.24.10 8703.24.20 8703.24.30 8703.24.90
8703.31.10 8703.31.20 8703.31.30 8703.31.90
Description of Goods Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 87.02), including station wagons and racing cars. - Vehicles specially designed for travelling on snow; golf cars and similar vehicles - Other vehicles, with sparkignition internal combustion reciprocating piston engine: - - Of a cylinder capacity not exceeding1,000cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other - - Of a cylinder capacity exceeding1,000cc but not exceeding 1,500cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other - Of a cylinder capacity exceeding 1,500cc but not exceeding 3,000cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other - Of a cylinder capacity exceeding 3,000cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other - Other vehicles, with compression-ignition internal combustion piston engine (diesel or semi-diesel); - - Of a cylinder capacity not exceeding 1500cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
*
20%
S
No. No. No. No.
15% 15% 15% *
20%
0% 0% E S
No. No. No. No.
15% 15% 15% *
20%
0% S E S
VAT Rate
Remarks
Excise duty Act 5 of 2007
Act 5 of 2007 No. No. No. No.
15% 15% 15% *
30%
0% S E S
No. No. No. No.
15% 15% 15% *
30%
0% S E S
No. No. No. No.
15% 15% 15% *
20%
0% S E S
*25% K2,000,000.00 per vehicle, whichever is the greater.
417
HS Code
8703.32.10 8703.32.20 8703.32.30 8703.32.90
8703.33.10 8703.33.20 8703.33.30 8703.33.90 8703.90.10 8703.90.20 8703.90.30 8703.90.90
87.04 8704.10.00
8704.21.10
8704.21.90
8704.22.10
8704.22.90 8704.23.00
Description of Goods - - Of a cylinder capacity exceeding 1500cc but not exceeding 2500cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other - - Of a cylinder capacity exceeding 2500cc: - - - Ambulances - - - Prison vans - - - Hearses - - - Other - Other: - - - Ambulances - - - Prison vans - - - Hearses - - - Other
Motor vehicles for the transport of goods. - Dumpers designed for offhighway use - Other, with compression-ignition internal combustion piston engine (diesel or semi-diesel): - - g.v.w. not exceeding 5 tonnes: - - - Dual purpose vehicles specifically designed for the transport of both persons and goods (for example, twin- cab type pick-up vehicles) - - - Other - - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes: - - - Dual purpose vehicle specifically designed for the transport of both persons and goods (for example, twin-cab type pick-up vehicles) - - - Other - - g.v.w exceeding 20 tonnes
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
Remarks
No. No. No. No.
15% 15% 15% *
30%
0% S E S
2007 changes
No. No. No. No.
15% 15% 15% *
30%
0% S E S
2007 Changes
No. No. No. No.
15% 15% 15% *
30%
0% S E S
2007 Changes
No.
15%
-
S(D)
No. No.
** **
10% 10%
S S
No. No. No.
** ** 15%
10% 10% -
S S S
*25% or K2, 000,000 per vehicle, whichever is the greater ** 15% or K2, 000,000 per vehicle, whichever is the greater Dump trucks are VAT deferred
418
Excise duty changed by Act 3 of 2006
HS Code
8704.31.10
8704.31.90 8704.32.10
8704.32.90 8704.90.10
8704.90.90 87.05
8705.10.00 8705.20.00 8705.30.00 8705.40.00 8705.90.00
Description of Goods - Other, with spark-ignition internal combustion piston engine: - - g.v.w. not exceeding 5 tonnes: - - - Dual purpose vehicles specifically designed for the transport of both persons and goods (for example, twin-cab type pick-up vehicles) - - - Other - - g.v.w. exceeding 5 tonnes: - - - Dual purpose vehicles specifically designed for the transport of both persons and goods (for example, twin-cab type pick-up vehicles) - - - Other - Other: - - - Dual purpose vehicles specifically designed for the transport of both persons and goods (for example, twin-cab type pick- up vehicles) - - - Other
Stat. Unit of Qty.
No. No.
Cust Duty Rate
** **
Excise Duty Rate
10% 10%
VAT Rate
S S Excise duty changed by Act 3 of 2006
No. No.
** **
10% 10%
S S
No. No.
** **
10% 10%
S S
No. No. No. No. No.
free free free free free
-
S S S S S*
No.
15%
-
S(D)
Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concretemixer lorries, road sweeper lorries, spraying lorries, mobile work shops, mobile radiological units). - Crane lorries - Mobile drilling derricks - Fire fighting vehicles - Concrete-mixer lorries - Other
87.06 8706.00.00 Chassis fitted with engines, for the motor vehicles of headings 87.01 to 87.05.
Remarks
** 15% or K2, 000,000.00 per vehicle, whichever is the greater.
419
* Refrigerated trucks are VAT deferred HS Code 87.07
8707.10.00 8707.90.00 87.08
8708.10.00
8708.21.00 8708.29.00 8708.30.00 8708.40.00 8708.50.00
8708.70.00 8708.80.00
8708.91.00 8708.92.00 8708.93.00 8708.94.00
8708.95.00 8708.99.00 87.09
8709.11.00 8709.19.00 8709.90.00
Description of Goods Bodies (including cabs), for the motor vehicles of headings 87.01 to 87.05. - For the vehicles of heading 87.03 - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
15% 15%
-
S S
kg
15%
-
S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg
15%
-
S
kg kg
15% 15%
-
S S
kg kg kg
15% 15% 15%
-
S S S
No No kg
15% 15% 15%
-
S S S
Parts and accessories of the motor vehicles of headings 87.01 to 87.05. - Bumpers and parts thereof - Other parts and accessories of bodies (including cabs): - - Safety seat belts - - Other - Brakes and servo-brakes; and parts thereof - Gear boxes and parts thereof - Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof - Road wheels and parts and accessories thereof - Suspension systems and parts thereof (including shockabsorbers) - Other parts and accessories: - - Radiators and parts thereof - - Silencers (mufflers) and exhaust pipes; parts thereof - - Clutches and parts thereof - - Steering wheels, steering columns and steering boxes; parts thereof - - Safety airbags with inflater system; parts thereof - - Other Works trucks, self-propelled, not fitted with lifting or handling equipment, of the types used in factories, warehouses, dock areas or airports for short distance transport of goods; tractors of the type used on railway station platforms; parts of the foregoing vehicles. - Vehicles: - - Electrical - - Other - Parts
420
VAT Rate
Remarks
Deleted 8708.31, 8708.39, 8708.60 & Inserted 8708.30 & 8708.95 HS2007
HS Code 87.10 8710.00.00
87.11
8711.10.00
8711.20.00
8711.30.00
8711.40.00
8711.50.00
8711.90.00 87.12 8712.00.00
87.13
8713.10.00 8713.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No. No.
15% 15%
-
S S
No.
25% -
S
-
E E
Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles. Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars. - With reciprocating internal combustion piston engine of a cylinder capacity not exceeding 50cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 50cc but not exceeding 250cc - With reciprocating internal combustion piston engine or a cylinder capacity exceeding 250cc but not exceeding 500cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 500cc but not exceeding 800cc - With reciprocating internal combustion piston engine of a cylinder capacity exceeding 800cc - Other
Bicycles and other cycles (including delivery tricycles) not motorised. Carriages for disabled persons, whether or not motorised or otherwise mechanically propelled. - Not mechanically propelled - Other
No. No.
421
Free free
VAT Rate
Remarks Deleted 8710.10, 8710.21, 8710.29, 8710.91 & 8710.99 HS2002
HS Code 87.14
8714.11.00 8714.19.00 8714.20.00 8714.91.00 8714.92.00 8714.93.00
8714.94.00
8714.95.00 8714.96.00 8714.99.00 87.15 8715.00.00
87.16
8716.10.00
8716.20.00
8716.31.00 8716.39.00 8716.40.00 8716.80.00 8716.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg kg
15% 15% free
-
S S E
kg kg
15% 5%
-
S S
kg
5%
-
S
kg kg
5% 5%
-
S S
kg kg
5% 5%
-
S S
kg
15%
-
S
No.
15%
-
S
No.
15%
-
S
No. No. No. No. kg
15% 15% 15% 15% 15%
-
S S (D) S S S
Parts and accessories of vehicles of heading Nos 87.11 to 87.13. - Of motorcycles (including mopeds): - - Saddles - - Other - Of carriages for disabled persons - Other: - - Frames and forks, and parts thereof - - Wheel rims and spokes - - Hubs, other than coaster braking hubs and hub brakes, and free-wheel sprocketwheels - - Brakes, including coaster braking hubs and hub brakes, and parts thereof - - Saddles - - Pedals and crank-gear, and parts thereof - - Other
Baby carriages and parts thereof. Trailers and semi-trailers; other vehicles, not mechanically propelled; parts thereof. - Trailers and semi-trailers of the caravan type, for housing or camping - Self-loading or self-unloading trailers and semi-trailers for agricultural purposes - Other trailers and semi-trailers for the transport of goods: - - Tanker trailers and tanker semitrailers - - Other - Other trailers and semi-trailers - Other vehicles - Parts
422
VAT Rate
Remarks
Chapter 88 Aircraft, spacecraft, and parts thereof Subheading Note 1.
For the purposes of subheadings 8802.11 to 8802.40, the expression "unladen weight" means the weight of the machine in normal flying order, excluding the weight of the crew and of fuel and equipment other than permanently fitted items of equipment.
HS Code 88.01 8801.00.00
88.02
8802.11.10 8802.11.90
8802.12.10 8802.12.90 8802.20.00
8802.30.00
8802.40.00 8802.60.00
Description of Goods
Balloons and dirigibles; gliders, hang gliders and other nonpowered aircraft. Other aircraft (for example, helicopters, aeroplanes); spacecraft (including satellites) and suborbital and spacecraft launch vehicles. - Helicopters - - Of an unladen weight not exceeding 2,000kg: - - - For use by scheduled commercial airlines - - - Other - - Of an unladen weight exceeding 2,000kg: - - - For use by scheduled commercial airlines - - - Other - Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000kg: - Aeroplanes and other aircraft, of an unladen weight exceeding 2000kg but not exceeding 15,000kg - Aeroplanes and other aircraft, of an unladen weight exceeding 15,000kg - Spacecraft (including satellites) and suborbital and spacecraft launch vehicles
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
No.
5%
-
S
No. No.
5% 5%
-
S S
No. No.
5% 5%
-
S S
kg
free
-
S
kg
free
-
S
kg
free
-
S
kg
free
-
S
423
Remarks Deleted 8801.10, 8808.90 & Inserted 8801.00 HS2007
HS Code
88.03 8803.10.00 8803.20.00 8803.30.00 8803.90.00
Description of Goods
Parts of goods of headings 88.01 or 88.02 - Propellers and rotors and parts thereof - Under- carriages and parts thereof - Other parts of aeroplanes or helicopters - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
5% free
-
S S
No. No.
free 5%
-
S S
kg
5%
-
S
VAT Rate
88.04 8804.00.00 Parachutes (including dirigible parachutes and paragliders) and rotochutes; parts thereof and accessories thereto. 88.05
8805.10.00
8805.21.00 8805.29.00
Aircraft launching gear; deckarrestor or similar gear; ground flying trainers; parts of the foregoing articles. - Aircraft launching gear and parts thereof; deck-arrestor or similar gear and parts thereof - Ground flying trainers and parts thereof: - - Air Combat simulators and parts thereof - - Other
S
kg
5%
S S
kg kg
424
5% 5%
-
S S
Remarks
Deleted 8803.31, 8803.39 & Inserted 8803.30 & 8803.90 HS2002
Chapter 89 Ships, boats and floating structures Note 1.
A hull, an unfinished or incomplete vessel, assembled, unassembled or disassembled or a complete vessel unassembled or disassembled, is to be classified in heading 89.06 if it does not have the essential character of a vessel of a particular kind.
HS Code 89.01
8901.10.00
8901.20.00 8901.30.00
8901.90.00
89.02 8902.00.00
89.03
8903.10.00 8903.91.00 8903.92.00 8903.99.00
Description of Goods Cruise ships, excursion boats, ferry-boats, cargo ships, barges and similar vessels for the transport of persons or goods. - Cruise ships, excursion boats and similar vessels principally designed for the transport of persons; ferry-boats of all kinds - Tankers - Refrigerated vessels, other than those of subheading 8901.20 - Other vessels for the transport of goods and other vessels for the transport of both persons and goods
Fishing vessels; factory ships and other vessels for processing or preserving fishery products. Yachts and other vessels for pleasure or sports; rowing boats and canoes. - Inflatable - Other: - - Sailboats, with or without auxiliary motor - - Motor boats, other than outboard motorboats - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
25% 25%
-
S S
No.
25%
-
S
No.
25%
-
S
No.
5%
-
S
No.
25%
-
S
No.
25%
-
S
No. No.
25% 25%
-
S S
425
VAT Rate
Remarks
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
25%
-
S
No.
5%
-
S
No. No.
5% 5%
-
S S
Other vessels including warships and lifeboats other than rowing boats - Warships - Other
No. No.
5% 5%
-
S S
Other floating structures (for example, rafts, tanks, cofferdams, landing-stages, buoys and beacons). - Inflatable rafts - Other
No. No.
5% 5%
-
S S
Vessels and other floating structures for breaking up.
No.
5%
-
S
HS Code
Description of Goods
89.04 8904.00.00
Tugs and pusher craft.
89.05
8905.10.00 8905.20.00 8905.90.00 89.06
8906.10.00 8906.90.00 89.07
8907.10.00 8907.90.00 89.08 8908.00.00
Light-vessels, fire-floats, dredgers, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or production platforms. - Dredgers - Floating or submersible drilling or production platforms - Other
426
VAT Rate
Remarks
Section XVIII OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
Chapter 90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof
Notes 1.
This Chapter does not cover: (a)
Articles of a kind used in machines, appliances or for other technical uses, of vulcanised rubber other than hard rubber (heading 40.16), of leather or of composition leather (heading 42.05), or of textile material (heading 59.11);
(b)
Supporting belts or other support articles of textile material, whose intended effect on the organ to be supported or held derives solely from their elasticity (for example, maternity belts, thoracic support bandages, abdominal support bandages, support for joints or muscles) (Section XI);
(c)
Refractory goods of heading 69.03; ceramic wares for laboratory, chemical or other technical uses, of heading 69.09;
(d)
Glass mirrors, not optically worked, of heading 70.09, or mirrors of base metal or of precious metal, not being in optical elements (heading 83.06 or Chapter 71);
(e)
Goods of heading 70.07, 70.08, 70.11, 70.14, 70.15 or 70.17;
(f)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV) or similar goods of plastics (Chapter 39);
(g)
Pumps incorporating measuring devices, of heading 84.13; weight-operated counting or checking machinery, or separately presented weights for balances (heading 84.23); lifting or handling machinery (headings 84.25 to 84.28); paper or paperboard cutting machines of all kinds (heading 84.41); fittings for adjusting work or tools on machine-tools, of heading 84.66, including fittings with optical devices for reading the scale (for example, "optical" dividing heads) but not those which are in themselves essentially optical instruments (for example alignment telescopes); calculating machines (heading 84.70); valves or other appliances of heading 84.81; machines and apparatus (including apparatus for the projection or drawing of circuit patterns on sensitised semiconductor materials) of heading 84.86;
(h)
Searchlights or spotlights of a kind used for cycles or motor vehicles (heading 85.12); portable electric lamps of heading 85.13; cinematographic sound recording, reproducing or re-recording apparatus (heading 85.19); sound-heads (heading 85.22); television cameras, digital cameras and video camera recorders (heading 85.25); radar apparatus, radio navigational aid apparatus or radio remote control apparatus (heading 85.26); connectors for optical fibres, optical fibre bundles or cables (heading 85.36); numerical control apparatus of heading 85.37; sealed beam lamp units of heading 85.39; optical fibre cables of heading 85.44;
(ij) Searchlights or spotlights of heading “94.05”; (k)
Articles of Chapter 95;
(l)
Capacity measures, which are to be classified according to their constituent material; or
(m) Spools, reels or similar supports (which are to be classified according to their constituent material, for example, in heading 39.23 or Section XV).
427
2.
Subject to Note 1 above, parts and accessories for machines, apparatus, instruments or articles of this Chapter are to be classified according to the following rules; (a)
Parts or accessories which are goods included in any of the headings of this Chapter or of Chapter 84, 85 or 91 (other than heading 84.87, 85.48 or 90.33) are in all cases to be classified in their respective headings;
(b)
Other parts or accessories, if suitable for use solely or principally with a particular kind of machine, instrument or apparatus, or with a number of machines, instruments or apparatus of the same heading (including a machine, instrument or apparatus of heading 90.10, 90.13 or 90.31) are to be classified with the machines, instruments or apparatus of that kind;
(c)
All other parts and accessories are to be classified in heading 90.33.
3.
The provision of Note 3 and 4 to Section XVI apply also to this Chapter.
4.
Heading 90.05 does not apply to telescopic sights for fitting to arms, periscopes telescopes for fitting to submarines or tanks, or to telescopes for machines, appliances, instruments or apparatus of this Chapter or Section XVI; such telescopic sights and telescopes are to be classified in heading 90.13.
5.
Measuring or checking optical instruments, appliances or machines which, but for this Note, could be classified both in heading 90.13 and in heading 90.31 are to be classified in heading 90.31.
6.
For the purposes of heading 90.21, the expression “orthopaedic appliances” means appliances for: -
Preventing or correcting bodily deformities; or
-
Supporting or holding parts of the body following an illness, operation or injury.
Orthopaedic appliances include footwear and special insoles designed to correct orthopaedic conditions, provided that they are either (1) made to measure or (2) mass- produced, presented singly and not in pairs and designed to fit either foot equally. 7.
Heading 90.32 applies only to: (a)
Instruments and apparatus for automatically controlling the flow, level, pressure or other variables of liquids or gases, or for automatically controlling temperature, whether or not their operation depends on an electrical phenomenon which varies according to the factor to be automatically controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value; and
(b)
Automatic regulators of electrical quantities, and instruments or apparatus for automatically controlling non-electrical quantities the operation of which depends on an electrical phenomenon varying according to the factor to be controlled, which are designed to bring this factor to, and maintain it at, a desired value, stabilised against disturbances, by constantly or periodically measuring its actual value
428
HS Code 90.01
9001.10.00 9001.20.00 9001.30.00 9001.40.00 9001.50.00 9001.90.00 90.02
9002.11.00
9002.19.00 9002.20.00 9002.90.00 90.03
9003.11.10 9003.11.90 9003.19.10 9003.19.90 9003.90.10 9003.90.90 90.04 9004.10.00 9004.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
free
-
-
15% 15% free 15% 15%
-
S 0% 0% 0% 0% 0% S
-
15% 15% 15% 15%
-
S S S S
-
15% 15%
-
0% S
-
15% 15%
-
0% S
-
15% 15%
-
0% S
-
15% free
-
S 0%
Optical fibres and optical fibre bundles; optical fibre cables other than those of heading 85.44; sheets and plates of polarising material, lenses (including contact lenses), prisms, mirrors and other optical elements, of any material, unmounted, other than such elements of glass not optically worked. - Optical fibres, optical fibre bundles and cables - Sheets and plates of polarising material - Contact lenses - Spectacle lenses of glass - Spectacle lenses of other materials - Other Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked. - Objective Lenses: - - For cameras, projectors or photographic enlargers or reducers - - Other - Fitters - Other Frames and mountings for spectacles, goggles or the like, and parts thereof. - Frames and mountings: - - Of plastics - - - For spectacles - - - Other - - Of other materials - - - For spectacles - - - Other - Parts - - - For spectacles - - - Other Spectacles, goggles and the like, corrective, protective or other. - Sunglasses - Other
429
VAT Rate
Remarks
Spectacle frames are zero rated.
HS Code 90.05
9005.10.00 9005.80.00 9005.90.00
90.06
9006.10.00
9006.30.00
9006.40.00 9006.51.00
9006.52.00 9006.53.00 9006.59.00
9006.61.00 9006.69.00 9006.91.00 9006.99.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
15% 15%
-
S S
-
15%
-
S
Binoculars, monoculars, other optical telescopes, and mountings therefor; other astronomical instruments and mountings therefor; but not including instruments for radio-astronomy. - Binoculars - Other instruments - Parts and accessories (including mountings) Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39. - Cameras of a kind used for preparing printing plates or cylinders - Cameras specially designed for underwater use, for aerial survey or formedical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes - Instant print cameras - Other cameras: - - With a through-the-lens viewfinder(single lens reflex (SLR)), for roll film of a width not exceeding 35mm - - Other, for roll film of a width less than 35mm - - Other, for roll film of a width of 35mm - - Other - Photographic flashlight apparatus and flashbulbs: - - Discharge lamp ("electronic") flashlight apparatus - - Other - Parts and accessories: - - For cameras - - Other
VAT Rate
Remarks
Deleted 9006.20 & 9006.62 HS 2007 No.
25%
-
S
No. No.
15% 25%
-
S S
No.
25%
-
S
No.
25%
-
S
kg kg
25% 25%
-
S S
kg
25%
-
S
kg kg kg
25% 25% 25%
-
S S S
430
HS Code 90.07
9007.11.00 9007.19.00 9007.20.00 9007.91.00 9007.92.00 90.08
9008.10.00 9008.20.00
9008.30.00 9008.40.00
9008.90.00
Description of Goods Cinematographic cameras and projectors, whether or not incorporating sound recording or reproducing apparatus. - Cameras: - - For film of less than 16mm width or for double-8mm film - - Other - Projectors - Parts and accessories: - - For cameras - - For projectors Image projectors, other than cinematographic; photographic (other than cinematographic) enlargers and reducers. - Slide projectors - Microfilm, microfiche or other microform readers, whether or not capable of producing copies - Other image projectors - Photographic (other than cinematographic) enlargers and reducers - Parts and accessories
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No. No.
25% 25% 25%
-
S S S
kg kg
25% 25%
-
S S
VAT Rate
No.
25%
-
S
No. No.
25% 25%
-
S S
No. kg
25% 25%
-
S S
[90.09]
431
Remarks
Deleted Heading 9009 & subheading s 9009.11 9009.12 9009.21 9009.22 9009.30 9009.91 9009.92 9009.93 9009.99
HS Code 90.10
9010.10.00
9010.50.00
9010.60.00 9010.90.00 90.11
9011.10.00 9011.20.00
9011.80.00 9011.90.00 90.12
9012.10.00 9012.90.00
Description of Goods Apparatus and equipment for photographic (including cinematographic) laboratories , not specified or included elsewhere in this Chapter;negatoscopes; projection screens. - Apparatus and equipment for automatically developing photographic (including cinematographic) film or paper in rolls or for automatically exposing developed film to rolls of photographic paper - Other apparatus and equipment for photographic (including cinematographic) laboratories; negatoscopes - Projection screens - Parts and accessories
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
Remarks
Deleted 9010.41 9010.42 9010.49 HS2007
No.
15%
-
S
No No. kg.
15% 25% 15%
-
S S S
Compound optical microscopes, including those for photomicrography, cinephotomicrography or microprojection. - Stereoscopic microscopes - Other microscopes, for photomicrography, cinephotomicrography or microprojection - Other microscopes - Parts and accessories
-. -.
free free
-
S S S
kg
free free
-
S S
Microscopes other than optical microscopes; diffraction apparatus. - Microscopes other than optical microscopes; diffraction apparatus - Parts and accessories
kg
free free
-
S S
432
HS Code 90.13
9013.10.00
9013.20.00 9013.80.00 9013.90.00 90.14
9014.10.00 9014.20.00
9014.80.00 9014.90.00 90.15
9015.10.00 9015.20.00 9015.30.00 9015.40.00 9015.80.00 9015.90.00 90.16 9016.00.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
15% 15%
-
S S
kg
15% 15%
-
S S
-
free
-
S (D)
kg
free free free
-
S S S
-
free
-
S
Liquid crystal devices not constituting articles provided for more specially in other headings; lasers, other than laser diodes; other optical appliances and instruments, not specified or included elsewhere in this Chapter. - Telescopic sights for fitting to arms; periscopes; telescopes designed to form parts of machines, appliances, instruments or apparatus of this Chapter or Section XVI - Laser, other than laser diodes - Other devices, appliance and instruments - Parts and accessories Direction finding compasses; other navigational instruments and appliances. - Direction finding compasses - Instruments and appliances for aeronautical or space navigation (other than compasses) - Other instruments and appliances - Parts and accessories
VAT Rate
Surveying (including photogrammetrical surveying), hydrographic, oceanographic, hydrological, meteorological or geophysical instruments and appliances, excluding compasses; rangefinders. - Rangefinders - Theodolites and tachymeters (tacheometers) - Levels - Photogrammetrical surveying instruments and appliances - Other instruments and appliances - Parts and accessories
-
free free
-
S (D) S
kg -
free free free
-
S S (D) S
Balances of a sensitivity of 5cg or better, with or without their weights.
kg
15%
-
S
433
Remarks
HS Code 90.17
9017.10.00 9017.20.00
9017.30.00 9017.80.00 9017.90.00 90.18
9018.11.00 9018.12.00 9018.13.00 9018.14.00 9018.19.00 9018.20.00
9018.31.00 9018.32.00 9018.39.00
9018.41.00
9018.49.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
15%
-
S
-
15% 15% 15% 15%
-
S S S S
-
5% 5%
-
S S
-
5% 5% 5%
-
S S S
-
5%
-
S
-
5%
-
0%
-
5% 5%
-
0% 0%
-
5% 5%
-
S S
Drawing, marking-out or mathematical calculating instruments, (for example, drafting machines, pantographs, protractors, drawing sets, slide rules, disc calculators); instruments for measuring length, for use in the hand (for example, measuring rods and tapes, micrometers, callipers), not specified or included elsewhere in this Chapter. - Drawing tables and machines, whether or not automatic - Other drawing, marking-out or mathematical calculating instruments - Micrometers, callipers and gauges - Other instruments - Parts and accessories Instruments and appliances used inmedical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments. - Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters): --Electro-cardiographs - - Ultrasonic scanning apparatus - - Magnetic resonance imaging apparatus - - Scintigraphic apparatus - - Other - Ultra-violet or infra-red ray apparatus - Syringes, needles, catheters, cannulae and the like: - - Syringes, with or without needles - - Tubular metal needles and needles for sutures - - Other - Other instruments and appliances, used in dental science: - - Dental drill engines, whether or not combined on a single base with other dental equipment - - Other
434
VAT Rate
Remarks
HS Code 9018.50.00 9018.90.00 90.19
9019.10.00
9019.20.00
90.20 9020.00.00
90.21
9021.10.00
9021.21.00 9021.29.00 9021.31.00 9021.39.00 9021.40.00 9021.50.00
9021.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
5% 5%
-
S S
-
5%
-
S
-
5%
-
0%
-
5%
-
S
-
free
-
E
-
free free
-
E E
-
free free
-
E E
-
5%
-
E
-
5% 5%
-
E E
- Other ophthalmic instruments and appliances - Other instruments and appliances Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus; ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus. - Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus - Ozone therapy, oxygen therapy, aerosol therapy, artificial respiration or other therapeutic respiration apparatus Other breathing appliances and gasmasks, excluding protective masks having neither mechanical parts nor replaceable filters. Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability. - Artificial joints and other orthopaedic or fracture appliances: - - Orthopaedic or fracture appliances - Artificial teeth and dental fittings: - - Artificial teeth - - Other - Other artificial parts of the body: - -Artificial joints - -Other - Hearing aids, excluding parts and accessories - Pacemakers for stimulating heart muscles, excluding parts and accessories - Other
435
VAT Rate
Remarks
HS Code 90.22
9022.12.00 9022.13.00 9022.14.00 9022.19.00
9022.21.00 9022.29.00 9022.30.00 9022.90.00
90.23 9023.00.00
90.24
9024.10.00 9024.80.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
free free
-
0% 0%
kg kg
free free
-
0% S
kg kg kg
free free free
-
0% 0% 0%
kg
free
-
0%
Instruments, apparatus and models, designed for demonstrational purposes (for example, in education or exhibitions), unsuitable for other uses.
-
15%
-
S
Machines and appliances for testing the hardness, strength, compressibility, elasticity or other mechanical properties of materials (for example, metals, wood, textiles, paper, plastics). - Machines and appliances for testing metals - Other machines and appliances
-
15% 15%
-
S S
Description of Goods Apparatus based on the use of Xrays or of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like. - Apparatus based on the use of Xrays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: - - Computed tomography apparatus - - Other, for dental uses - - Other, for medical, surgical or veterinary uses - - For other uses - Apparatus based on the use of alpha, beta or gamma radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus: - - For medical, surgical, dental or veterinary uses - - For other uses - X-ray tubes - Other, including parts and accessories
436
VAT Rate
Remarks
HS Code 9024.90.00 90.25
9025.11.10 9025.11.90 9025.19.10 9025.19.90 9025.80.10 9025.80.90 9025.90.00 90.26
9026.10.00 9026.20.00 9026.80.00 9026.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- Parts and accessories
-
15%
-
S
-
15% 15%
-
S S
-
15% 15%
-
S S
kg
15% 15% 15%
-
S S S
-
15%
-
S
kg
15% 15% 15%
-
S S S
Hydrometers and similar floating instruments, thermometers, pyrometer, barometers, hydrometers and psychrometers, recording or not, and any combination of these instruments. - Thermometers and pyrometers, not combined with other instruments: - - Liquid-filled, for direct reading: - - - Household or general purpose instruments - - - Other - - Other: - - - Household or general purpose instruments - - - Other - Other instruments: - - - Household or general purpose instruments - - - Other - Parts and accessories Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases, (for example, flow meters, level gauges, manometers, heat meters), excluding instruments and apparatus of heading 90.14, 90.15, 90.28 or 90.32. - For measuring or checking the flow orlevel of liquids - For measuring or checking pressure - Other instruments or apparatus - Parts and accessories
437
VAT Rate
Remarks
HS Code 90.27
9027.10.00 9027.20.00 9027.30.00
9027.50.00
9027.80.00 9027.90.00 90.28
9028.10.00 9028.20.00 9028.30.00 9028.90.00 90.29
9029.10.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
15%
-
S
-
15%
-
S
VAT Rate
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes. - Gas or smoke analysis apparatus - Chromatographs and electrophoresis instruments - Spectrometers, spectrophometers and spectographs using optical radiations (UV, visible, IR) - Other instruments and apparatus using optical radiations (UV, visible, IR) - Other instruments and apparatus - Microtomes; parts and accessories
-
free
-
S (D)
No. kg
free 15% 15%
-
S S S
Gas, liquid or electricity supply or productions meters, including calibrating meters thereof. - Gas meters - Liquid meters - Electricity meters - Parts and accessories
No. No. No. kg
15% 15% 15% 15%
-
S S S S
kg
15%
-
S
Revolution counters, production counters, taximeters, mileometers, pedometers and the like; speed indicators and tachometers, other than articles of heading 90.14 or 90.15; stroboscopes. - Revolution counters, production counters, taximeters, mileometers, pedometers and the like
438
Remarks
Deleted 9027.40 HS2007
HS Code 9029.20.00 9029.90.00 90.30
9030.10.00
9030.20.00
9030.31.00 9030.32.00 9030.33.00 9030.39.00 9030.40.00
9030.82.00 9030.84.00 9030.89.00 9030.90.00 90.31
9031.10.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
15% 15%
-
S S
-
free 15%
-
S S
- Speed indicators and tachometers; stroboscopes - Parts and accessories Oscilloscopes, spectrum analysers and other instruments and apparatus for measuring or checking electrical quantities, excluding meters of heading 90.28; instruments and apparatus for measuring or detecting alpha, beta, gamma, X-ray, cosmic or other ionising radiation. - Instruments and apparatus for measuring or detecting ionising radiations - Oscilloscopes and oscillographs - Other instruments and apparatus, for measuring or checking voltage, current, resistance or power: - - Multimeters without a recording device - - Multimeters with a recording device - - Other, without a recording device - - Other, with a recording device - Other instruments and apparatus, specially designed for telecommunications (for example, cross-talk meters, gain measuring instruments, distortion factor meters, psophometers) - Other instruments and apparatus: - - For measuring or checking semiconductor wafers or devices - - Other, with a recording device - - Other - Parts and accessories Measuring or checking instruments,appliances and machines, not specified or included elsewhere in this Chapter; profile projectors. - Machines for balancing mechanical parts
439
VAT Rate
-
15%
-
S
-
15% 15% 15%
-
S S S
-
15%
-
S
-
15% 15% 15% 15%
-
S S S S
-
15%
-
S
Remarks
Deleted 9030.83 & inserted 9030.32, 9030.33 & 9030.84 HS2007
HS Code 9031.20.00
9031.41.00
9031.49.00 9031.80.00 9031.90.00 90.32
9032.10.00 9032.20.00 9032.81.00 9032.89.00 9032.90.00 90.33
9033.00.10 9033.00.20 9033.00.90
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
15%
-
S
-
free 15%
-
S S
kg
15% 15%
-
S S
-
15% 15%
-
S S
kg
15% 15% 15%
-
S S S
-
free free 15%
-
S E S
- Test benches - Other optical instruments and appliances: - - For inspecting semiconductor wafers or devices or for inspecting photomasks or reticules used in manufacturing semiconductor devices - - Other - Other instruments, appliances and machines - Parts and accessories Automatic regulating or controlling instruments and apparatus. - Thermostats - Manostats - Other instruments and apparatus: - - Hydraulic or pneumatic - - Other - Parts and accessories Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90. - - - For scientific apparatus - - - For medical or surgical apparatus - - - Other
440
VAT Rate
Remarks Deleted 9031.30 HS2007
Chapter 91 Clocks and watches and parts thereof Notes 1.
This Chapter does not cover: (a)
Clock or watch glasses or weights (classified according to their constituent material);
(b)
Watch chains (heading 71.13 or 71.17, as the case may be);
(c)
Parts of general use defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39) or of precious metal or metal clad with precious metal (generally heading 71.15); clock or watch springs are, however, to be classified as clock or watch parts (heading 91.14);
(d)
Bearing balls (heading 73.26 or 84.82, as the case may be);
(e)
Articles of heading 84.12 constructed to work without an escapement;
(f)
Ball bearings (heading 84.82), or
(g)
Articles of Chapter 85, not yet assembled together or with other components into watch or clock movements or into articles suitable for use solely or principally as parts of such movements (Chapter 85).
2.
Heading 91.01 covers only watches with case wholly of precious metal or of metal clad with precious metal, or of the same materials combined with natural or cultured pearls, or precious or semi-precious stones (natural, synthetic or reconstructed) of headings71.01 to 71.04. Watches with case of base metal inlaid with precious metal fall in heading 91.02.
3.
For the purposes of this Chapter, the expression "watch movements" means devices regulated by a balancewheel and hairspring, quartz crystal or any other system capable of determining intervals of time, with a display or a system to which a mechanical display can be incorporated. Such watch movements shall not exceed 12mm in thickness and 50mm in width, length or diameter.
4.
Except as provided in Note 1, movements and other parts suitable for use both in clocks or watches and in other articles (for example, precision instruments) are to be classified in this Chapter.
441
HS Code 91.01
9101.11.10 9101.11.90 9101.19.10 9101.19.90
9101.21.10 9101.21.90 9101.29.10 9101.29.90
9101.91.10 9101.91.90 9101.99.10 9101.99.90 91.02
9102.11.10 9102.11.90 9102.12.00
9102.19.10 9102.19.90
Description of Goods Wrist-watches, pocket-watches and other watches, including stopwatches, with case of precious metal or of metal clad with precious metal. - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: - - With mechanical display only: - - - Braille - - - Other - - Other: - - - Braille - - - Other - Other wrist-watches, whether or not incorporating a stop-watch facility: - - With automatic winding: - - - Braille - - - Other -- Other: - - - Braille - - - Other - Other: - - Electrically operated: - - - Braille - - - Other - - Other: - - - Braille - - - Other Wrist-watches, pocket-watches and other watches, including stopwatches, other than those of heading 91.01. - Wrist-watches, electrically operated, whether or not incorporating a stop-watch facility: - - With mechanical display only: - - - Braille - - - Other - - With opto-electronic display only - - Other: - - - Braille - - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No.
25%
-
S
No. No.
free 25%
-
E S
442
VAT Rate
Remarks
Deleted 9101.12 HS2007
HS Code
9102.21.10 9102.21.90 9102.29.10 9102.29.90
9102.91.10 9102.91.90 9102.99.10 9102.99.90 91.03
9103.10.10 9103.10.90 9103.90.10 9103.90.90 91.04 9104.00.00
91.05
9105.11.10 9105.11.90 9105.19.10 9105.19.90
9105.21.10 9105.21.90 9105.29.10 9105.29.90
Description of Goods - Other wrist-watches, whether or not incorporating a stop-watch facility: - - With automatic winding: - - - Braille - - - Other - - Other: - - - Braille - - - Other - Other: - - Electrically operated: - - - Braille - - - Other -- Other: - - - Braille - - - Other Clocks with watch movements, excluding clocks of heading No.91.04. - Electrically operated: - - - Braille - - - Other - Other: - - - Braille - - - Other
Instrument panel clocks and clocks of a similar type for vehicles, aircraft, spacecraft or vessels. Other clocks. - Alarm clocks: - - Electrically operated: - - - Braille - - - Other - - Other: - - - Braille - - - Other - Wall clocks: - - Electrically operated: - - - Braille - - - Other - - Other: - - - Braille - - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No.
25%
-
S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
443
VAT Rate
Remarks
HS Code
9105.91.10 9105.91.90 9105.99.10 9105.99.90 91.06
9106.10.10
9106.10.90 9106.90.10
9106.90.90 91.07 9107.00.00
91.08
9108.11.00
9108.12.00 9108.19.00 9108.20.00 9108.90.00 91.09
9109.11.00 9109.19.00 9109.90.00
Description of Goods - Other: - - Electrically operated: - - - Braille - - - Other - - Other: - - - Braille - - - Other Time of day recording apparatus and apparatus for measuring, recording or otherwise indicating intervals of time, with clock or watch movements or with synchronous motor (for example, time-registers, time-recorders). - Time registers; time-recorders: - - - Specially designed for use with scientific machinery or professional appliances - - - Other - Other: - - - Specially designed for use with scientific machinery or professional appliances - - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
free 25%
-
E S
No. No.
free 25%
-
E S
No. No.
5% 25%
-
S S
No. No.
5% 25%
-
S S
kg
5%
-
S
kg
25%
-
S
kg kg kg kg
25% 25% 25% 25%
-
S S S S
kg kg kg
25% 25% 25%
-
S S S
Time switches with clock or watch movement or with synchronous motor. Watch movements, complete and assembled. - Electrically operated: - - With mechanical display only or with a device to which a mechanical display can be incorporated - - With opto-electronic display only - - Other - With automatic winding - Other Clock movements, complete and assembled. - Electrically operated: - - Of alarm clocks - - Other - Other
444
VAT Rate
Remarks
Deleted 9106.20 HS2007
Headings 9108.91.00 and 9108.99.00 Deleted.
HS Code 91.10
9110.11.00
9110.12.00 9110.19.00 9110.90.00 91.11 9111.10.00 9111.20.00 9111.80.00 9111.90.00 91.12
9112.20.00 9112.90.00 91.13
9113.10.00 9113.20.00 9113.90.00 91.14 9114.10.00 9114.20.00 9114.30.10 9114.30.90 9114.40.00 9114.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
25%
-
S
kg kg kg
25% 25% 25%
-
S S S
kg
25%
-
S
kg kg kg
25% 25% 25%
-
S S S
kg kg
25% 25%
-
S S
-
25%
-
S
-
25% 25%
-
S S
kg kg
25% 25%
-
S S
kg kg kg kg
free 25% 25% 25%
-
E S S S
Complete watch or clock movements, unassembled or partly assembled (movement sets); incomplete watch or clock movements, assembled; rough watch or clock movements. - Of watches: - - Complete movements, unassembled or partly assembled (movement sets) - - Incomplete movements, assembled - - Rough movements - Other Watch cases and parts thereof. - Cases of precious metal or of metal clad with precious metal - Cases of base metal, whether or not gold-or silver-plated - Other cases - Parts Clock cases and cases of a similar type for other goods of this Chapter, and parts thereof. - Cases - Parts Watch straps, watch bands and watch bracelets, and parts thereof. - Of precious metal or of metal clad with precious metal - Of base metal, whether or not gold-or silver -plated - Other Other clock or watch parts - Springs, including hair-springs - Jewels - Dials: - - - Braille - - - Other - Plates and bridges - Other
445
VAT Rate
Remarks
Headings 9012.10.00 and 9012.80.00 Deleted
Chapter 92 Musical instruments; parts and accessories of such articles Notes 1.
2.
This Chapter does not cover: (a)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(b)
Microphones, amplifiers, loud-speakers, head-phones, switches, stroboscopes or other accessory instruments, apparatus or equipment of Chapter 85 or 90, for the use with but not incorporated in or housed in the same cabinet as instruments of this Chapter;
(c)
Toy instruments or apparatus (heading 95.03);
(d)
Brushes for cleaning musical instruments (heading 96.03); or
(e)
Collectors’ pieces or antiques (heading 97.05 or 97.06).
Bows and sticks and similar devices used in playing the musical instruments of heading 92.02 or 92.06 presented with such instruments in numbers normal thereto and clearly intended for use therewith, are to be classified in the same heading as the relative instruments Cards, discs and rolls of heading 92.09 presented with an instrument are to be treated as separate articles and not as forming a part of such instrument.
HS Code 92.01
9201.10.00 9201.20.00 9201.90.00 92.02
9202.10.00 9202.90.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
Pianos, including automatic pianos; harpsichords and other keyboard stringed instruments. - Upright pianos - Grand pianos - Other
No. No. No.
Free Free Free
-
S S S
Other stringed musical instruments (for example, guitars, violins, harps). - Played with a bow - Other
No. No.
Free Free
-
S S
No. No.
Free Free
-
S S
Description of Goods
VAT Rate
[92.03] [92.04] 92.05
9205.10.00 9205.90.00
Other wind musical instruments (for example, clarinets, trumpets, bagpipes). - Brass-wind instruments - Other
446
Remarks
Deleted 92.03. & 92.04 HS2007
HS Code
92.06
9206.00.10
9206.00.90 92.07
9207.10.00 9207.90.00 92.08
9208.10.00 9208.90.00 92.09
9209.30.00 9209.91.00 9209.92.00
9209.94.00
9209.99.00
Description of Goods
Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas). - - - Carillon of bells for public buildings and other tower or turret bells - - - Other Musical instruments, the sound of which is produced, or must be amplified, electrically (for example, organs, guitars, accordions). - Keyboard instruments, other than accordions - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
Free Free
-
VAT Rate
Remarks
S S Cust duty on chapter 92 removed by 2008 budget changes
No. No.
Free Free
-
S S
No. No.
Free Free
-
S S
kg
Free
-
S
kg
Free
-
S
kg
Free
-
S
kg kg
Free Free
-
S S
Musical boxes, fairground organs, mechanical street organs, mechanical singing birds, musical saws and other musical instruments not falling within any other heading of this Chapter; decoy calls of all kinds; whistles, call horns and other mouth-blown sound signalling instruments. - Musical boxes - Other Parts (for example, mechanisms for musical boxes) and accessories (for example, cards discs and rolls for mechanical instruments) of musical instruments; metronomes, tuning forks and pitch pipes of all kinds. - Musical instruments strings - Other: - - Parts and accessories for pianos - - Parts and accessories for the musical instruments of heading 92.02 - - Parts and accessories for the musical instruments of heading 92.07 - - Other
447
Deleted 9209.10, 9209.20 & 9209.93 HS2007
Section XIX ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
Chapter 93 Arms and ammunition; parts and accessories thereof Notes 1.
This Chapter does not cover: (a)
Goods of Chapter 36 (for example, percussion caps, detonators, signalling flares);
(b)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar
(c)
goods of plastics (Chapter 39);
(d)
Armoured fighting vehicles (heading 87.10);
(e)
Telescopic sights or other optical devices suitable for use with arms, unless mounted on a firearm or presented with the firearm on which they are designed to be mounted (Chapter 90);
(f)
Bows, arrows, fencing foils or toys (Chapter 95); or
(g)
Collectors’ pieces or antiques (heading 97.05 or 97.06)
In heading 93.06, the reference to “parts thereof” does not include radio or radar apparatus of heading
2.
85.26.
HS Code 93.01
9301.11.00 9301.19.00 9301.20.00
9301.90.00 93.02 9302.00.00
Description of Goods Military weapons, other than revolvers, pistols and the arms of heading 93.07. - Artillery weapons (for example guns, howitzers, mortals): - - Self propelled - - Other - Rocket launchers; flame-throwers; grenade launchers; torpedo tubes and similar projectors. - Other
Revolvers and pistols, other than those of heading 93.03 or 93.04.
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No. No.
15% 15%
-
S S
No. No.
15% 15%
-
S S
No.
25%
-
S
448
VAT Rate
Remarks
HS Code 93.03
9303.10.00 9303.20.00
9303.30.00
9303.90.10 9303.90.20 9303.90.90 93.04 9304.00.00
93.05 9305.10.00
9305.21.00 9305.29.00 9305.91.00 9305.99.00
Description of Goods Other firearms and similar devices which operate by the firing of an explosive charge (for example, sporting shotguns and rifles, muzzle-loading firearms, Very pistols and other devices designed to project only signal flares, pistols and revolvers for firing blank ammunition, captivebolt humane killers, line-throwing guns). - Muzzle-loading firearms - Other sporting, hunting or targetshooting shotguns, including combination shotgun-rifles - Other sporting, hunting or target shooting rifles - Other: - - - Captive-bolt humane killers - - - Very pistols - - - Other
Other arms (for example, spring, air or gas guns and pistols, truncheons), excluding those of heading 93.07. Parts and accessories of articles of headings 93.01 to 93.04. - Of revolvers or pistols - Of shotguns or rifles of heading 93.03: - - Shotgun barrel -- Other - Other: - - Of military weapons of heading 93.01 - - Other
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
No.
15%
-
S
No.
15%
-
S
No.
15%
-
S
No. No. No.
15% 15% 15%
-
S S S
No.
15%
-
S
No.
15%
-
S
kg kg
15% 15%
-
S S
kg kg
15% 15%
-
S S
449
VAT Rate
Remarks
Inserted 9305.29 HS2002
HS Code 93.06
9306.21.00 9306.29.00 9306.30.00 9306.90.00 93.07 9307.00.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
Bombs, grenades, torpedoes, mines, missiles, and similar munitions of war and parts thereof; cartridges and other ammunition and projectiles and parts thereof, including shot and cartridge wads. - Shotgun cartridges and parts thereof; air gun pellets: - - Cartridges - - Other - Other cartridges and parts thereof - Other
kg kg kg kg
25% 25% 25% 25%
-
S S S S
Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor.
No.
15%
-
S
Remarks
Deleted 9306.10 HS2007
450
Deleted 9306.91, 9306.92, 9306.99 & Inserted 9306.90 HS2002
Section XX MISCELLANEOUS MANUFACTURED ARTICLES
Chapter 94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings
Notes 1.
This Chapter does not cover: (a)
Pneumatic or water mattresses, pillows or cushions, of Chapter 39, 40 or 63;
(b)
Mirrors designed for placing on the floor or ground (for example, cheval-glasses (swing-mirrors) of heading 70.09;
(c)
Articles of Chapter 71;
(d)
Parts of general use as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39), or safes of heading 83.03;
(e)
Furniture specially designed as parts of refrigerating or freezing equipment of heading 84.18; furniture specially designed for sewing machines (heading 84.52);
(f)
Lamps or lighting fittings of Chapter 85;
(g)
Furniture specially designed as parts of apparatus of heading 85.18 ( heading 85.18), of headings 85.19 to 85.21 (heading 85.22) or of headings 85.25 to 85.28 (heading 85.29);
(h)
Articles of heading 87.14;
(ij)
2.
Dentists’ chairs incorporating dental appliances of heading 90.18 or dentists’ spittoons (heading 90.18);
(k)
Articles of Chapter 91 (for example, clocks and clock cases); or
(l)
Toy furniture or toy lamps or lighting fittings (heading 95.03), billiard tables or other furniture specially construed for games (heading 95.04) furniture for conjuring tricks or decorations (other than electric garlands) such as Chinese lanterns (heading 95.05).
The articles (other than parts) referred to in heading 94.01 to 94.03 are to be classified in those headings only if they are designed for placing on the floor or ground. The following are, however, to be classified in the above-mentioned headings even if they are designed to be hung, to be fixed to the wall or to stand one on the other:
3.
4.
(a)
Cupboards, bookcases, other shelved furniture and unit furniture;
(b)
Seats and beds.
(A)
In headings 94.01 to 94.03 references to parts of goods do not include references to sheets or slabs (whether or not cut to shape but not combined with other parts) of glass (including mirrors), marble or other stone or of any other material referred to in Chapter 68 or 69.
(B)
Goods described in heading 94.04, presented separately, are not to be classified in heading 94.01, 94.02 or 94.03 as parts of goods.
For the purposes of heading 94.06, the expression “prefabricated buildings” means buildings which are finished in the factory or put up as elements, presented together, to be assembled on site, such as housing or worksite accommodation, offices, schools, shops, sheds, garages or similar buildings.
451
HS Code 94.01
9401.10.00 9401.20.00 9401.30.00 9401.40.00
9401.51.00 9401.59.00 9401.61.00 9401.69.00 9401.71.00 9401.79.00 9401.80.00 9401.90.00 94.02
9402.10.00 9402.90.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
25%
-
S
kg
25%
-
S
kg
25%
-
S
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof. - Seats of a kind used for aircraft - Seats of a kind used for motor vehicles - Swivel seats with variable height adjustment - Seats other than garden seats or camping equipment, convertible into beds - Seats of cane, osier, bamboo or similar materials: -- Of bamboo or rattan -- Other - Other seats, with wooden frames: - - Upholstered - - Other - Other seats, with metal frames: - - Upholstered - - Other - Other seats - Parts Medical, surgical, dental or veterinary furniture (for example, operating tables, examination tables, hospital beds with mechanical fittings, dentists’ chairs); barbers’ chairs and similar chairs having rotating as well as both reclining and elevating movements; parts of the foregoing articles. - Dentists’, barbers’ or similar chairs and parts thereof - Other
VAT Rate
kg
25%
-
S
kg kg
25% 25%
-
S S
kg kg
25% 25%
-
S S
kg kg kg kg
25% 25% 25% 25%
-
S S S S
kg kg
25% free
-
S* E
*Medical, surgical, or dental furniture and parts thereof are Vat Exempt.
452
Remarks
Subdivided 9401.50 & Inserted 9401.51 & 9401.59 HS2007
HS Code 94.03 9403.10.00 9403.20.00 9403.30.00 9403.40.00 9403.50.00 9403.60.00 9403.70.00
9403.81.00 9403.89.00 9403.90.00 94.04
9404.10.00 9404.21.00 9404.29.00 9404.30.00 9404.90.10 9404.90.90 94.05
9405.10.00
9405.20.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg kg
25% 25%
-
S S
kg
25%
-
S
kg
25%
-
S
kg kg kg
25% 25% 25%
-
S S S
kg kg kg
25% 25% 25%
-
S S S
kg
25%
-
S
kg kg kg kg
25% 25% 25% 25%
-
S S S S
Kg Kg
15% 25%
-
S S
kg
25%
-
S
Other furniture and parts thereof. - Metal furniture of a kind used in offices - Other metal furniture - Wooden furniture of a kind used in offices - Wooden furniture of a kind used in the kitchen - Wooden furniture of a kind used in the bedroom - Other wooden furniture - Furniture of plastics - Furniture of other materials, including cane, osier, bamboo or similar materials: -- Of bamboo or rattan -- Other - Parts Mattress supports; articles of bedding and similar furnishings (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered. - Mattress supports - Mattresses: - - Of cellular rubber or plastics, whether or not covered - - Of other materials - Sleeping bags - Other --- Quilting applications and pads for the manufacture of mattresses --- Other Lamps and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included. - Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thorough fares - Electric table, desk, bedsides or
453
VAT Rate
Remarks
Subdivided 9403.80 & Inserted 9403.81 & 9403.89 HS2007
HS Code 9405.30.00
floor-standing lamps
kg
25%
-
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
kg
25%
-
S
kg
25%
-
S
kg
25%
-
S
kg
25%
-
S
kg kg kg
25% 25% 25%
-
S S S
-
15% 25%
-
S (D) S
9405.91.00 9405.92.00 9405.99.00
- Lighting sets of a kind used for Christmas trees - Other electric lamps and lighting fittings - Non-electrical lamps and lighting fittings - Illuminated signs, illuminated name-plates and the like - Parts: - - Of glass - - Of plastics - - Other
94.06 9406.00.10 9406.00.90
Prefabricated buildings. --- Green houses --- Other
9405.40.00 9405.50.00 9405.60.00
454
S
VAT Rate
Remarks
Chapter 95 Toys, games and sports requisites; parts and accessories thereof Notes 1.
This Chapter does not cover: (a)
Candles (heading 34.06);
(b)
Fireworks or other pyrotechnic articles of heading 36.04;
(c)
Yarns, monofilaments, cords or gut or the like for fishing, cut to length but not made up into fishing lines, of Chapter 39, heading 42.06 or Section Xl;
(d)
Sports bags or other containers of heading 42.02, 43.03 or 43.04;
(e)
Sports clothing or fancy dress, of textiles, of Chapter 61 or 62;
(f)
Textile flags or bunting, or sails for boats, sailboards or land craft, of Chapter 63;
(g)
Sports footwear (other than skating boots with ice or roller skates attached), of Chapter 64, or sports headgear of Chapter 65;
(h)
Walking sticks, whips, riding-crops or the like (heading 66.02), or parts thereof (heading 66.03);
(ij)
Unmounted glass eyes for dolls or other toys, of heading 70.18;
(k)
Parts of general use, as defined in Note 2 to Section XV, of base metal (Section XV), or similar goods of plastics (Chapter 39);
(l)
Bells, gongs or the like of heading 83.06;
(m) Pumps for liquids (heading 84.13), filtering or purifying machinery and apparatus for liquids or gases (heading 84.21), electric motors (heading 85.01), electric transformers (heading 85.04) or radio remote control apparatus (heading 85.26); (n)
Sports vehicles (other than bobsleighs, toboggans and the like) of Section XVII;
(o)
Children's bicycles (heading 87.12);
(p)
Sports craft such as canoes and skiffs (Chapter 89), or their means of propulsion (Chapter 44 for such articles made of wood);
(q)
Spectacles, goggles and the like, for sports or outdoor games (heading 90.04);
(r)
Decoy calls and whistles (heading 92.08);
(s)
Arms or other articles of Chapter 93;
(t)
Electric garlands of all kinds (heading 94.05);
(u)
Rackets strings, tents or other camping goods, or gloves, mittens and mitts (classified according to their constituent material); or
(v)
Tableware, kitchenware, toilet articles, carpets and other textile floor coverings, apparel. bed linen, table linen, toilet linen, kitchen linen and similar articles having a utilitarian function (classified according to their constituent material).
2.
This Chapter includes articles in which natural or cultured pearls, precious or semi-precious stones (natural, synthetic or reconstructed), precious metals or metal clad with precious metals constitute only minor constituents.
3.
Subject to Note 1 above, parts and accessories which are suitable for use solely or principally with articles of this Chapter are to be classified with those articles.
455
4.
Subject to the provisions of Note 1 above, heading 95.03 applies, inter alia, to articles of this heading combined with one or more items, which can not be considered as sets under the terms of General Interpretative Rule 3 (b), and which, if presented separately, would be classified in other headings, provided the articles are put up together for retail sale and the combinations have the essential character of toys.
5.
Heading 95.03 does not cover articles which, on account of their design, shape or constituent material, are identifiable as intended exclusively for animals, for example, “ pet toys” (classification in their own appropriate heading).
HS Code
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
VAT Rate
[95.01] [95.02] 95.03 9503.00.00
95.04
9504.10.00 9504.20.00 9504.30.00
9504.40.00 9504.90.00
Tricycles, scooters, pedal cars and similar wheeled toys; dolls’ carriages; dolls; other toys; reduced-size (“scale”) models and similar recreational models, working or not, puzzles of all kinds. Articles for funfair, table or parlour games, including pintables, billiards, special tables for casino games and automatic bowling alley equipment. - Video games of a kind used with a television receiver - Articles and accessories for billiards of all kinds - Other games, operated by coins, banknotes, bank cards, tokens or by other means of payments, other than bowling alley equipment - Playing cards - Other
-
25%
-
S
-
25%
-
S
-
25%
-
S
pack -
25% 25% 25%
-
S S S
456
Remarks Deleted 95.01, 95.02 & goods moved to 95.03 HS2007 Deleted 9503.10, 9503.20, 9503.30, 9503.41, 9503.49, 9503.50, 9503.60, 9503.70, 9503.80, 9503.90 & Inserted 9503.00 HS2007
HS Code 95.05
9505.10.00 9505.90.00 95.06
9506.11.00 9506.12.00 9506.19.00
9506.21.00 9506.29.00
9506.31.00 9506.32.00 9506.39.00 9506.40.00
9506.51.00 9506.59.00
9506.61.00 9506.62.00 9506.69.00 9506.70.00
Description of Goods
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
-
25% 25%
-
S S
-
15% 15% 15%
-
S S S
-
15% 15%
-
S S
-
15% 15% 15%
-
S S S
-
15%
-
S
-
15% 15%
-
S S
-
15% 15% 15%
-
S S S
-
15%
-
S
Festive, carnival of other entertainment articles, including conjuring tricks and novelty jokes. - Articles for Christmas festivities - Other Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table tennis) or outdoor games, not specified or included elsewhere in this Chapter; swimming pools and paddling pools. - Snow-skis and other snow-ski equipment: - - Skis - - Ski-fastenings (ski-bindings) - - Other - Water-skis, surf-boards, sailboards and other water-sports equipments: - - Sailboards - - Other - Golf club and other golf equipment: - - Clubs, complete - - Balls - - Other - Articles and equipment for tabletennis - Tennis, badminton or similar rackets, whether or not strung: - - Lawn-tennis rackets, whether or not strung - - Other - Balls, other than golf balls and table- tennis balls: - - Lawn-tennis balls - - Inflatable - - Other - Ice skates and roller skates, including skating boots with skates attached
457
VAT Rate
Remarks
HS Code
9506.91.00
9506.99.00 95.07
9507.10.00 9507.20.00 9507.30.00 9507.90.00
Stat. Unit of Qty.
Cust Duty Rate
Excise Duty Rate
- Other: - - Articles and equipment for general physical exercise, gymnastics or athletics - - Other
-
15% 15%
-
S S
Fishing rods, fish-hooks and other line fishing tackle; fish landing nets, butterfly nets and similar nets; decoy “birds”, (other than those of heading 92.08 or 97.05) and similar hunting or shooting requisites. - Fishing rods - Fish-hooks, whether or not snelled - Fishing reels - Other
-
25% 25% 25% 25%
-
S S S S
-
25% 25%
-
S S
Description of Goods
95.08
Roundabouts, swings, shooting gallaries and other fairground amusements, travelling circuses and travelling menageries; travelling theatres.
9508.10.00
- Travelling circuses and travelling menageries - Other
9508.90.00
458
VAT Rate
Remarks
![kg]](https://kipdf.com/img/300x300/kg_5aca63841723dd8b4d90f905.jpg)
