Material de Consulta

SGP (SISTEMA GENERALIZADO DE PREFERENCIAS)

GENERALIZED SYSTEM OF PREFERENCES

List of Beneficiaries

UNITED NATIONS

New York and Geneva, 2008

Note

This document contains a list of beneficiaries for each of the GSP schemes currently in operation according to notifications received from UNCTAD member States. While every effort has been made to ensure the accuracy of the list, the UNCTAD secretariat would appreciate being notified of any errors. It is intended to update the list periodically to reflect any modifications that may be made by preference-giving countries. The terminology used in the list for the designation of the countries and territories benefiting from the GSP schemes is that of the respective preference-giving countries.

UNCTAD/ITCD/TSB/Misc.62/Rev.3

Explanatory notes

ACP African, Caribbean and Pacific Group of States. The column “ACP” indicates an ACP country party to the Cotonou Partnership Agreement with the European Community benefiting from trade preferences granted under this agreement.

AGOA African Growth and Opportunity Act. The column “AGOA” indicates those countries benefiting from trade preferences granted under AGOA.

EBA Everything But Arms. The column “EBA” indicates least developed countries benefiting from trade preferences under the European Union–GSP scheme.

GSP Generalized System of Preferences. The column “GSP” indicates developing countries benefiting from trade preferences under GSP schemes.

GSP+ The column “GSP+” indicates those countries included in the special incentive arrangement for sustainable development and good governance under the European Union–GSP scheme.

LDC Least Developed Country. The column “LDC” indicates the 49 countries recognized as least developed by the United Nations.

OCT Overseas Countries and Territories. The column “OCT” indicates overseas countries and territories designated under the Cotonou Partnership Agreement between the European Community and the ACP States.

BeneficiariesPreference-giving countries
AustraliaBelarusCanadaEuropean UnionJapanNew ZealandNorway Russian FederationSwitzerland TurkeyUnited States
GSP GSP-LDCs (EBA)GSP+ GSPAGOA
Afghanistan LDC X X X X X X X X X X X X
Albania X X X X X X
Algeria X X X X X X X X X X
American Samoa X X X X
Angola LDC X X X X X X X X X X X X
Anguilla OCT X X X X X X X X X
Antarctica X
Antigua and Barbuda X X X X X X X
Antilles (Netherlands) OCT X X X X X
Argentina X X X X X X X X X X
Armenia X X X X X
Aruba OCT X X X X X X
Ascension X
Azerbaijan X X X X X
Bahamas X X X X X X
Bahrain X X X X X X X X X
Bangladesh LDC X X X X X X X X X X X
Barbados X X X X X X X X X
Belarus X X X X X
Belize X X X X X X* X X X
Benin LDC X X X X X X X X X X X X X
Bermuda X X X X
Bhutan LDC X X X X X X X X X X X X
Bolivia X X X X X X X X X X X
Bosnia and Herzegovina X X X X X
Botswana X X X X X X* X X X X X
Bouvet Islands X X X
Brazil X X X X X X X X X X
British Antarctic Territories OCT
British Indian Ocean Territory OCT X X X X X X X
British Virgin Islands OCT X X X X
Brunei Darussa-lam X X X X X X
Burkina Faso LDC X X X X X X X X X X X X
Burundi LDC X X X X X X X X X X X X
Cambo-dia LDC X X X X X X X X X X X
Came-roon X X X X X X X X X X X
Canary Islands X
Cape Verde LDC X X X X X X X X X X X X X
Caroline Islands X
Cayman Islands OCT X X X X X X
Central African Rep. LDC X X X X X X X X X X X X
Ceuta and Melilla X X
Chad LDC X X X X X X X X X X X X
Chile X X X X X X X X
China X X X X X X X X
China, Hong Kong X X X
China, Macao X X X X X X
China, Taiwan Province of
Christmas Island X X X X X
Cocos Islands X X X X X
Colombia X X X X X X X X X X X
Comoros LDC X X X X X X X X X X
Congo X X X X X X X X X
Cook Islands X X X X X X X X X X
Costa Rica X X X X X X X X X X X
Côte d'Ivoire X X X X X X X X X X X
Croatia X X X X X X
Cuba X X X X X X X X X
Democratic People's Republic of Korea X X X X X
Democratic Republic of the Congo LDC X X X X X X X X X X X X
Djibouti LDC X X X X X X X X X X X
Dominica X X X X X X X X X X
Domi
nican Republic
X X X X X X X X X X
Ecuador X X X X X X X X X X X
Egypt X X X X X X X X X
El Salvador X X X X X X X X X X
Equatorial Guinea LDC X X X X X X X X X X X
Eritrea LDC X X X X X X X X
Ethiopia LDC X X X X X X X X X X X X X
Falkland Islandsand Dependencies OCT X X X X X X
Fiji X X X X X X X X X X X
French Southernand Antarctic Territories OCT X X X X
French Polynesia OCT X X X X X
Gabon X X X X X X X X X X X
Gambia LDC X X X X X X X X X X X X X
Georgia X X X X X X
Ghana X X X X X X X X X X X
Gibraltar X X X X X X X
Greenland X X
Grenada X X X X X X X X
Guam X X X
Guatemala X X X X X X X X X
Guinea LDC X X X X X X X X X X X X X
Guinea-Bissau LDC X X X X X X X X X X X X
Guyana X X X X X X X X X X
Haiti LDC X X X X X X X X X X X X
Heard Island and McDonald Islands X X X
Honduras X X X X X X X X X X
India X X X X X X X X X X
Indonesia X X X X X X X X X X
Iran, Islamic Rep. of X X X X X X X X X
Iraq X X X X X X X X X X
Jamaica X X X X X X X X X X
Jordan X X X X X X X X X
Kazakhstan X X X X X X
Kenya X X X X X X X X X X X
Kiribati LDC X X X X X X X X X X
Kuwait X X X X X X
Kyrgyzstan X X X X X X
Lao People's Democratic Republic LDC X X X X X X X X X X X
Lebanon X X X X X X X X X
Lesotho LDC X X X X X X X X X X X X X
Liberia LDC X X X X X X X X X X X X X
Libyan Arab Jamahiriya X X X X X X X
Madagascar LDC X X X X X X X X X X X X X
Malawi LDC X X X X X X X X X X X X X
Malaysia X X X X X X X X X
Maldives LDC X X X X X X X X X X X
Mali LDC X X X X X X X X X X X X X
Marianas Islands(North) X X X X
Marshall Islands X X X X X X X X
Mauritania LDC X X X X X X X X X X X X
Mauritius X X X X X X X X X X X
Mayotte OCT X X
Mexico X X X X X X X
Micronesia, Federated States of X X X X X X X X
Moldova X X X X X X
Mongolia X X X X X X X X X X
Montenegro X X X X
Montserrat OCT X X X X X X X X X
Morocco X X X X X X X X
Mozambique LDC X X X X X X X X X X X X X
Myanmar LDC X X X X X X X
Namibia X X X X X X X* X X X X X
Nauru X X X X X X X X
Nepal LDC X X X X X X X X X X X
New Caledoniaand Depen-dencies OCT X X X X
Nicaragua X X X X X X X X X X
Niger LDC X X X X X X X X X X X X X
Nigeria X X X X X X X X X X
Niue X X X X X X X X X
Norfolk Island X X X X X
Occupied Palestinian Territories X X
Oman X X X X X X X X
Pakistan X X X X X X X X X X
Palau X X X X X
Panama X X X X X X X X X X X
Papua New Guinea X X X X X X X X X X X
Paraguay X X X X X X X X X X
Peru X X X X X X X X X X X
Philippines X X X X X X X X X X
Pitcairn Island OCT X X X X X
Qatar X X X X X
Republic of Korea X
Russian Federation X X X X
Rwanda LDC X X X X X X X X X X X X
Samoa LDC X X X X X X X X X X X
Sao Tome and Principe LDC X X X X X X X X X X X X
Saudi Arabia X X X X X X X X
Senegal LDC X X X X X X X X X X X X
Serbia X X X X
Seychelles X X X X X X X X X X
Sierra Leone LDC X X X X X X X X X X X X
Solomon Islands LDC X X X X X X X X X X X
Somalia LDC X X X X X X X X X X X
South Africa X X X X X X X X X
Southern Sandwich Islands and Dependencies OCT X X X
Sri Lanka X X X X X X X X X X X
Saint Helena and Dependencies OCT X X X X X X X X X
Saint Kitts and Nevis X X X X X X X X
Saint Lucia X X X X X X X X X
Saint Martin X
Saint Pierre and Miquelon OCT X X X
Saint Vincent and Grenadines X X X X X X X X
Sudan LDC X X X X X X X X X X X
Suriname X X X X X X X X X X
Swaziland X X X X X X X X X X X
Syrian Arab Republic X X X X X X X X
Tajikistan X X X X X
Tanzania, Rep. of United LDC X X X X X X X X X X X X
Thailand X X X X X X X X X X
the former Yugoslav Republic of Macedonia X X X X X
Timor-Leste LDC X X X X X
Togo LDC X X X X X X X X X X X X
Tokelau Islands X X X X X X X X X
Tonga X X X X X X X X X X X
Trinidad and Tobago X X X X X X X X X
Tristan de Cunha X
Tunisia X X X X X X X X X
Turkmenistan X X X X X
Turks and Caicos Islands OCT X X X X X X X X X
Tuvalu LDC X X X X X X X X X X X
Uganda LDC X X X X X X X X X X X X X
Ukraine X X X X X
United Arab Emirates X X X X X
United States Minor Outlying Islands X X X
Uruguay X X X X X X X X X X
Uzbekistan X X X X X X
Vanuatu LDC X X X X X X X X X X X
Venezuela, Bolivarian Republic of X X X X X X X X X X X
Viet Nam X X X X X X X X X
Virgin Islands (United Kingdom) X X X X X
Virgin Islands (United States) X X X X
Wallis and Futuna Islands OCT X X X X X
Western Sahara X X
Yemen LDC X X X X X X X X X X X
Zambia LDC X X X X X X X X X X X X X
Zimbabwe X X X X X X X X X X

* Botswana and Namibia are not covered by the United Nations list of Least Developed Countries (LDCs). Special conditions are applicable for products originating in Botswana and Namibia.

EE.UU.

Generalized System of Preferences

HANDBOOK ON THE SCHEME OF THE UNITED STATES OF AMERICA

Including features of the African Growth and Opportunities Act (AGOA) Programme

Note

The descriptions and classification of countries and territories in this study and the arrangement of material do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries, or regarding its economic system or degree of development.

Acknowledgements

The present handbook is based on the United States GSP Handbook

(UNCTAD/ITCD/TSB/Misc.58) prepared by Ms. J. VanGrasstek, Washington Trade Reports, Washington, DC. It has been revised and prepared by Mr. Stefano Inama, UNCTAD Project Manager, and Ms. Takako Ikezuki, UNCTAD consultant.

Abbreviations and acronyms

AGOA African Growth and Opportunity Act

ASEAN Association of South-East Asian Nations

ATPA Andean Trade Preferences Act

BDC beneficiary developing country

CARICOM Caribbean Common Market

CBI Caribbean Basin Initiative

CFR Code of Federal Regulations

CNL competitive-need limitations

EAC Tripartite Commission on East African Cooperation

GATT General Agreement on Tariffs and Trade

GNP gross national product

GSP Generalized System of Preferences

HTSUS Harmonized Tariff Schedule of the United States

HTS Same as HTSUS

IBRD International Bank for Reconstruction and Development

IMF International Monetary Fund

IPRs intellectual property rights

LDBDC least developed beneficiary developing country

MFN most favoured nation (now known in the United States as NTR)

NAFTA North American Free Trade Agreement

NTR normal trade relations (same as MFN)

OMB Office of Management and Budget

PNTR permanent normal trade relations

SADC Southern African Development Community

SETPA Southeast Europe Trade Preferences Act

SPI special program indicator

TPRG Trade Policy Review Group

TPSC Trade Policy Staff Committee

UNCTAD United Nations Conference on Trade and Development

USAID United States Agency for International Development

USC United States Code

USITC United States International Trade Commission

USTR United States Trade Representative

WAEMU West African Economic and Monetary Union

WTO World Trade Organization

Introduction

The Generalized System of Preferences (GSP) provides preferential duty-free entry to numerous products imported into the United States from over 100 designated beneficiary countries and territories. The United States and 26 other industrialized countries adopted GSP programme in the 1970s, each of which varies according to the beneficiaries, products covered and type of preferences granted. The purpose of this handbook is to spell out the terms of the United States programmes, with special emphasis on how firms and Governments in the beneficiary countries can best use the GSP programme to their fullest advantage. The Trade Act of 2002 reauthorizes the United States GSP programme, which expired in September 2001. 1 The reauthorized programme will be effective through 31 December 2006.

Two major themes underlie the analysis here. The first is that policy makers and exporters should bear in mind the limitations of the GSP. This programme is not designed to be the principal basis for bilateral trade relationships between the United States and the beneficiary countries. Owing to its numerous limitations, it should instead be assessed on the basis of its significance for specific products. There are many products for which the programme is entirely irrelevant (either because they are not eligible for the GSP or are already eligible for duty-free entry on a mostfavoured- nation basis),2 others for which the programme is extremely important (because they are GSP-eligible and would otherwise be subject to relatively high tariffs), and many more still for which the GSP is of modest significance (because they are GSP-eligible but otherwise subject to relatively low tariffs). The first step that firms and Governments should take in optimizing their benefits under the GSP is to determine where products of interest to them fit along this spectrum.

The second theme in this handbook is that, notwithstanding the limitations of the GSP, countries can take steps to make the most of the programme. Countries would do well to determine whether their exporters are taking full advantage of the available opportunities. Moreover, the United States rules offer several means by which interested parties — United States and foreign — can petition for changes to the programme's product coverage. After finding out how the existing product coverage affects products of interest to them, firms and Governments should determine whether there are any steps they should take to preserve or expand their benefits.

Chief among these calculations is whether products of interest to the country are affected by the “competitive-need limits” on the amount of benefits that any country could receive for any product. While these limits generally work to the disadvantage of GSP beneficiary countries, there are steps that countries can take to protect their interests. These rules are discussed at length below, together with guidance on how firms and Governments can best deal with them. In addition to the Unites States GSP programme, the handbook covers the African Growth and Opportunity Act (AGOA—Title I of the Trade and Development Act of 2000), signed into law in May 2000. AGOA strengthens United States relations with sub-Saharan African countries and provides incentives for these countries to achieve political and economic reform and growth through enhanced GSP preferences. The section of AGOA in this handbook provides government officials and exporters in eligible sub-Saharan African countries with a detailed overview of this new United States trade policy. In addition to examining the information and analysis that follows, readers should consult the information in the appendices.

1 The Trade Act of 2002 was signed into law by the President of the United States on 6 August 2002.

2 Note that in current United States usage, the term “normal trade relations” is employed in place of the more traditional designation “most favoured nation” (MFN). Congress mandated this change in 1998. overview of this new United States trade policy. In addition to examining the information and analysis that follows, readers should consult the information in the appendices.

I. HOW THE UNITED STATES PROGRAMME IS ADMINISTERED

The administration of the United States GSP programme can be divided into two distinct areas.

The day-to-day operation of the programme is primarily the responsibility of the United States Customs Service, which is part of the Department of the Treasury (appendix 3 for the regulations that govern the Customs Service’s implementation of the programme).

While many of the policy issues in the GSP are theoretically decided by the President of the United States, in reality the latter's decisions are made on the basis of advice provided by the Office of the United States Trade Representative (USTR) and other agencies (see appendix 4 for the regulations that govern the USTR’s conduct of GSP reviews). The address of the USTR’s

GSP office is as follows:

Office of the United States Trade Representative
USTR Annex
1724 F Street, NW
Washington, DC 20508
Tel.: (202) 395-6971; Fax: (202) 395-9481

The USTR consults with other United States government agencies on all important issues affecting the GSP. The GSP Subcommittee of the Trade Policy Staff Committee is responsible for recommending to the President the actions he should take on petitions that seek changes in the programme’s product or country coverage. This subcommittee is chaired by a USTR official and includes members from all government agencies with an interest in international economic relations (e.g. the Departments of State, Commerce, Labor, etc.).

The GSP Subcommittee conducts annual reviews of the GSP programme, in which it considers a wider range of petitions. Any interested party — embassies, government agencies, United States or foreign firms, and so forth — may petition the GSP Subcommittee to request modifications in the list of products or countries eligible for GSP treatment. A beneficiary country can use this annual review to ask that the subcommittee add a product to the GSP, or that it waive the limits that apply to imports of a specific product. Other interested parties variously ask that the subcommittee add a product to the GSP, remove a product from the programme, remove a specific country’s eligibility for a specific product, or remove a country altogether from the GSP.

The GSP Subcommittee usually decides within several weeks which of these petitions it will accept for review. The petitions that are accepted for review are then subject to a months-long process of hearings, advice from the United States International Trade Commission (USITC)3, and internal deliberations; the petitions that are not accepted die at this point.

3 Note that the USITC conducts an investigation that runs parallel to the GSP Subcommittee’s consideration of petitions. Most of the information that is presented in petitions and hearings to the GSP Subcommittee will also be presented to the USITC.

Figure 1

Chronology of the GSP and other United States preferential trade programmes

II. BENEFITS AND ELIGIBILITY

While some industrialized countries’ GSP schemes provide for varying levels of preferential treatment, this aspect of the United States programme is much more simple. All products that are eligible for preferential treatment enter entirely free of duty. For an import to qualify for dutyfree treatment under the GSP, it must meet the following three requirements:

(a) It must be from a designated beneficiary country;

(b) It must be eligible for GSP treatment; and

(c) It must meet the GSP rules of origin.

Each of these points is worth examining separately. In addition to reading the description that follows, readers are encouraged to examine the laws and regulations in the appendices. Appendix 2 reproduces the full text of the authorizing legislation for the GSP in the United States Code, while appendix 3 consists of the United States Customs Service rules on the GSP (from the Code of Federal Regulations).

A. Country eligibility

Many, but not all, developing countries and territories are designated as GSP beneficiaries (see the appendices for the status of independent and non-independent countries and territories (appendix 1) under the United States programme).

Country eligibility has evolved considerably over the past quarter of a century (see figure 1). The original GSP statute excluded Communist countries (other than Yugoslavia) and OPEC members, but both of those restrictions were later relaxed. Ecuador, Indonesia and Venezuela were designated for the GSP in 1980 (being OPEC countries that had not joined in the Arab countries’ oil embargo), and most former Soviet republics and satellites won GSP benefits with the end of the Cold War. Other economies have been “graduated” from the GSP upon achieving sufficiently high levels of income and development: the four main Asian newly industrialized economies (i.e. Hong Kong (China), Republic of Korea, Singapore and Taiwan Province of China) were graduated in 1989, and Malaysia was graduated in 1998. Mexico lost GSP when the North American Free Trade Agreement (NAFTA) entered into effect in 1994. Other countries have seen their benefits reduced, suspended or terminated as a result of disputes over workers’ rights and other matters, as discussed in a later section.

The United States programme distinguishes between two categories of countries. Forty countries are considered by the United States to be least developed beneficiary countries, as identified in appendix 1. These countries enjoy two advantages not shared by the other beneficiaries: a much wider range of products that are eligible for GSP treatment (as discussed in section III.B), and they are not subject to the competitive-need limitations (as discussed in section IV).

The law provides that a beneficiary country can be graduated completely from the programme if “the President determines that a beneficiary developing country has become a ‘high income’ country, as defined by the official statistics of the International Bank for Reconstruction and Development”. This provision has been used to graduate several Asian newly industrialized economies, among others.

B. Product eligibility

Articles eligible for duty-free treatment are defined at the eight-digit level of the Harmonized Tariff Schedule of the United States (HTSUS). The products eligible for GSP treatment include most dutiable manufactures and semi-manufactures, as well as selected agricultural, fishery and primary industrial products that are not otherwise duty-free.

In order to determine whether a product is GSP-eligible, one should know how to read the HTSUS. Figure 2 reproduces part of a page from the United States schedule, together with an explanation of its structure and codes. The principal distinction is between countries that receive normal trade relations (NTR) (MFN) treatment, as specified in column 1, and those that are still subject to the high tariff rates in column 2. While the column 2 tariffs applied to many Communist countries during the Cold War, today only three countries remain subject to these rates.4 Countries that receive MFN treatment pay the tariffs shown in column 1. Some of the countries that receive NTR treatment also benefit from preferential trade agreements or programme tariffs, as shown in the “Special” sub-column of column 1. Products that are eligible for GSP treatment are identified by the letter “A” in this sub-column. This designation is further qualified in the case of products for which some GSP countries are denied duty-free treatment (A*), and products that are eligible for GSP treatment only when imported from least developed countries (A+). Additionally, products that are eligible under AGOA are indicated by the letter “D” (as discussed in section VIII).

Certain articles are prohibited from receiving GSP treatment. These include most textiles, 5 watches, footwear, handbags, luggage, flat goods, work gloves and other leather wearing apparel which were not eligible for GSP on 1 April 1984. In addition, any other article determined to be “import sensitive” cannot be made eligible; in this regard, the GSP law specifically cites steel, glass and electronic articles. Beyond these restrictions, the GSP Subcommittee is generally authorized to designate products for GSP treatment.

4 Cuba, the Lao People's Democratic Republic and the Democratic People's Republic of Korea. A NTR agreement with the Lao People's Democratic Republic is currently pending.

5 Although textile and apparel products are generally excluded from the GSP, there are some exceptions to this rule. For example, six categories of textile products are eligible for GSP treatment when the GSP beneficiary has signed an agreement with the United States to provide certification that the items are handmade products of the exporting beneficiary. The tariff categories covered are 5701.10.13, 5702.10.10, 5702.91.20, 5805.00.20, 6304.99.10 and 6304.99.40.

Figure 2

Harmonized Tariff Schedule of the United States (2002) (6)

Heading/ SubheadingStat. SuffixArticle DescriptionUnit of QuantityRates of Duty
12
GeneralSpecial
0703 Onions, shallots, garlic,
leeks and other
alliaceous
vegetables, fresh or
chilled:
0703.10 Onions and shallots:
0703.10.20 00 Onion kg 0.83¢/kg Free 5.5¢/kg
Sets (A*,CA,E,IL,
J,JO,MX)
Other: Free
0703.10.30 00 Pearl onions not over 16 kg 0.96¢/kg (A,CA,E,IL,J, 5.5¢/kg
mm in diameter JO,MX)
0703.10.40 00 Other 1/ kg 3.1¢/kg Free 5.5¢/kg
(A,CA,E,IL,J, JO)
See 9906.07.11-
9906.07.13 (MX)
0703.20. 00 Garlic 0.43¢/kg Free 3.3¢/kg
10 Fresh whole bulbs kg (A*,CA,E,IL,
20 Fresh whole peeled kg J,JO, MX)
90 cloves kg
Other
0703.90.00 00 Leeks and other 20% Free (A+,CA,D,E, 50%
alliaceous vegetables kg IL,J,MX)
12% (JO)

How to read the United States tariff schedule

· The numbers and nomenclature (product descriptions) used in the United States tariff schedule are identical to those used by all countries that adhere to the Harmonized Tariff System.

· The eight-digit tariff item number identifies the product. It is at this level of specificity that tariff rates are determined.

· The two-digit statistical suffix further distinguishes products for reporting purposes, but has no effect on the tariff rate.

· The unit of quantity indicates whether the item is counted by weight, volume, number, etc. This helps to determine the tariff when rates are expressed in specific terms (e.g. the cents per kilogram for most products shown above) rather than ad valorem terms (e.g. the 20 per cent for HTS item 0703.90.00).

· Column 1 applies to countries that receive normal trade relations (NTR) treatment, otherwise known as MFN treatment. It is subdivided into non-preferential (“General”) and preferential (“Special”) columns.

6 The USITC provides Internet access to find out about GSP product eligibility and tariff rates, and for other necessary information. http://dataweb.usitc.gov.

· Letters in the “Special” column indicate whether the product is eligible for duty-free or reduced-duty treatment under various preferential trade agreements or programmes:

A = Generalized System of Preferences (GSP)

A* = GSP (certain countries are not eligible)

A+ = GSP (only least developed countries)

CA = Canada (NAFTA)

E = Caribbean Basin Economic Recovery Act

IL = United States-Israel Free Trade Area

J = Andean Trade Preferences Act

MX = Mexico (NAFTA)

D = AGOA

JO = United States–Jordan Free Trade Area Implementation Act.

· Column 2 applies to three countries that do not receive NTR treatment

· HTS item 0703.10.20 would face a tariff of 0.83 cents per kilogram if imported from a country that receives NTR treatment, or 5.5 cents per kilogram from a country that does not. It can be imported duty-free under the GSP, but the asterisk indicates that one or more countries are excluded.

· HTS item 0703.10.40 can be imported duty-free from any GSP beneficiary country.

C. Rules of origin

The rules of origin provide that an article must be shipped directly from the beneficiary country to the United States without passing through the territory of any other country or, if shipped through the territory of another country, the merchandise must not have entered the commerce of that country en route to the United States.7In all cases, the invoices must show the United States as the final destination.

7 Articles trans-shipped between the beneficiary country and the United States are eligible for GSP under certain circumstances. Eligible articles shipped from a beneficiary developing country through a free trade zone in any other beneficiary will qualify for GSP if: (1) the merchandise does not enter into the commerce of the country maintaining the free trade zone; and (2) the eligible articles do not undergo any operations other than sorting, grading or testing, packing, unpacking, changing or packing, decanting or repacking, affixing marks, labels or any other distinguishing signs, or operations necessary to ensure the preservation of the merchandise in its condition as introduced into the free trade zone. Shipments may also be made through free trade zones in non-beneficiaries and still qualify for GSP if: (1) the merchandise remained under the customs authority of the intermediate country; (2) the merchandise does not enter into the commerce of the country maintaining the free zone, except for purchases or sale other than at retail; (3) the eligible articles do not undergo any operations other than loading and unloading, or other operations necessary to ensure the preservation of the merchandise in the condition as introduced into the free trade zone; and (4) for articles trans-shipped through former beneficiaries who are members of regional associations (see below), the processing described in (2) above is permitted. This exception currently applies to goods of ASEAN beneficiaries transshipped through Singapore or Brunei Darussalam. If merchandise is purchased and resold, other than at retail, for export within the free trade zone, two Certificates of Origin are required: one from the original beneficiary noting that the goods are eligible for the United States GSP and containing the name of the consignee in the United States or the free trade zone, and one from the person responsible for the articles in the free trade zone, or any other person having knowledge of the facts, declaring what operations were performed within the zone.

The rules further provide that the sum of the cost or value of materials produced in the beneficiary country plus the direct costs of processing8must equal at least 35 per cent of the appraised value of the article at the time of entry into the United States. Imported materials can be counted towards the value-added requirement only if they are “substantially transformed” into new and different constituent materials of which the eligible article is composed. Where articles are imported from GSP-eligible regional associations, member countries of the association will be accorded duty-free entry if they together account for at least 35 per cent of the appraised value of the article, the same for a single country. The Customs Service is charged with determining whether an article meets the GSP rules of origin.

The 35 per cent value-added can be spread across more than one country when imported from GSP-eligible members of certain regional associations. Articles produced in two or more eligible member countries of an association will be accorded duty-free entry if the countries together account for at least 35 per cent of the appraised value of the article, the same requirement as for a single country. The competitive-need limits will be assessed only against the country of origin and not against the entire association. There are currently five associations that may benefit from this provision: the Andean Group, the Association of South-East Asian Nations (ASEAN) excluding Singapore and Brunei Darussalam, the Caribbean Common Market (CARICOM), the Southern Africa Development Community (SADC), and the West African Economic and Monetary Union (WAEMU). The status of countries and territories under this regionalcumulation rule is summarized in appendix 1.

In most cases the merchandise will be appraised at the transaction value. This is the price actually paid or payable for the merchandise when sold for export to the United States, plus the following items if not already included in the price: (a) the packing costs incurred by the buyer; (b) any selling commission incurred by the buyer; (c) the value of any assistance provided to the producer free of charge by the buyer; (d) any royalty or licence fee that the buyer is required to pay as a condition of the sale; and (e) the proceeds, accruing to the seller, of any subsequent resale, disposal or use of the imported merchandise. As a general rule, shipping and other costs related to the transport of the GSP articles from the port of export to the United States are included neither in the value of the article nor in the value-added calculation.

It should be noted that the United States programme does not require that GSP imports be accompanied by extensive documentation. It used to be the case that importers had to file a special “Form A” in order to obtain GSP treatment, but that requirement was eliminated several years ago.9 Today an importer requests GSP treatment simply by placing the prefix “A” before the HTSUS tariff number on the entry documentation. The only additional documentary

8 The following may be included in the direct costs of processing: all those costs whether directly incurred in, or which can be reasonably allocated to, the growth, production, manufacture or assembly of the merchandise in question, including actual labour costs, fringe benefits, on-the-job training, and the cost of engineering, supervisory, quality control, and similar personnel; dies, moulds, tooling and depreciation on machinery and equipment, research, development, design, blue-print costs and engineering; and inspection and testing costs. The following may not be included in the direct cost of processing: those items which are not directly attributable to the merchandise under consideration or are not “costs” of manufacturing, including profit and general expenses and business overheads (such as administrative salaries, casualty and liability insurance, advertising, and the salesperson's salaries, commissions or expenses).

9 The letter “A”, as used in Form A, is still used in the United States tariff schedules to identify products that are eligible for the GSP.

requirements (other than those mentioned above for transactions within a free zone) pertain to certified handicraft textile products eligible for GSP duty-free treatment. A triangular seal certifying their authenticity and placed on the commercial invoice is required for entry.

III. THE COMPETITIVE-NEED LIMITATIONS

The principal restriction under the United States programme, apart from the non-eligibility of certain categories of products, is the competitive-need limitations (CNLs). The CNLs are intended to prevent the extension of preferential treatment to countries that are already competitive in the production of an item. This section describes the general rules and principles of the CNLs, but readers are also urged to examine appendix 4 (the USTR rules on the GSP in the Code of Federal Regulations). Note also that appendix 8 offers a case study in the operation of the CNLs, examining the experience of ceramic roofing tiles imported from Venezuela.

The CNLs set a ceiling on GSP benefits for each product and country, and are triggered by the trade data that the GSP Subcommittee reviews on an annual basis. With certain exceptions and qualifications, a country will automatically lose its GSP eligibility for a given product (i.e. an eight-digit item in the tariff schedule) the year after the CNLs are exceeded. Since 1985 there have been two CNLs in place: the original, “upper” competitive-need limit and a new, “lower” limit. The “upper” CNL remains the more common, and applies to the great majority of products and countries. It is triggered on a product if during any calendar year United States imports from a country account for half or more of the value of total United States imports of that product10 or exceed a certain dollar value that is adjusted annually. The figure was originally set at $25 million in 1975, and had risen to $95 million by 2000. It will increase by an additional $5 million in each subsequent year (i.e. it will be $100 million in 2001, $105 million in 2002, etc.). Products that have been found by the GSP Subcommittee to be “sufficiently competitive” when imported from a specified beneficiary are subject to the “lower” CNL. For these products the trigger is 25 per cent or a dollar value set at approximately 40 per cent of the “upper” competitive-need level.

GSP modifications resulting from the application of the competitive-need limit take effect on 1 July of the next calendar year.

Products that have exceeded the CNLs can be “graduated” (i.e. permanently removed) from the programme. A product can be graduated on any one of three grounds: (a) in response to petitions submitted in the annual review; (b) in precluding individual beneficiaries from GSP eligibility on newly designated articles; and (c) in denying redesignation to countries eligible for reinstatement of GSP status on specific articles.

There are two principal ways in which a country can maintain its GSP benefits for a product even when it has exceeded the CNLs. One is by obtaining a de minimis waiver, which is a temporary (one year) exception available only to products that the United States imports in relatively small quantities. The other option is to obtain a permanent waiver of the CNLs for a specific product. A CNL waiver provides much greater protection than a de minimis waiver, and is correspondingly more difficult to obtain. While a de minimis request can take the form of a relatively brief filing, in which the request for a waiver is backed by a modest amount of supporting data and arguments, a CNL petition requires a very substantial amount of information and is subject to a lengthy and difficult review.

10 Certain products can obtain a waiver under section 504(d). The percentage provision is waived for items that were not produced in the United States on 3 January 1985, as provided for in section 504(d) of the GSP law. The list can be modified through petitions submitted in an annual review. For those products on this list, a 504(d) waiver will automatically be granted when required each year.

Note that all CNLs are automatically waived for the 40 GSP beneficiaries that are designated as least developed countries (see appendix 1).

A. De minimis waivers of the CNLs

The GSP Subcommittee can waive application of the CNLs for any product that is imported at ade minimis level. De minimis waivers are considered for all beneficiaries that exceeded the percentage CNL for a product, but only when United States imports from all countries (including GSP beneficiaries and all others) were below a certain dollar limit. Like the dollar-value CNL, the de minimis level is adjusted each year. The GSP Subcommittee accepts public comments that either support or oppose the granting of waivers. The subcommittee is more likely to grant a waiver when it receives one or more detailed comments in support of a waiver (e.g. from an embassy or a foreign exporter), and does not receive any comments opposing a waiver (e.g. from a United States producer).

It should be stressed that these waivers are temporary, and are granted only on a year-by-year basis. They are entirely at the discretion of the GSP Subcommittee. The schedule for the de minimis waivers and redesignations is summarized in figure 3.

Figure 3

Typical annual schedule for de minimis decisions

Late January or early to
mid-February
USTR publishes a "warning list" in the Federal Register, identifying
products that (on the basis of the previous year’s January-October data)
appear in danger of exceeding the CNLs. The list further identifies those
products that appear to be eligible for de minimis waivers or redesignation
(pending the availability of full-year data).
Mid-March Deadline for comments on de minimis waivers and petitions for
redesignation, based on the USTR’s "warning list".
Late spring or early
summer
President’s decisions on competitive-need exclusions, de minimis waivers
and redesignations announced. These decisions are based on full-year data,
and hence may differ from what the 10-month "warning list" had
suggested. (This step used to be taken much earlier, but in recent years the
deadline has been moved closer to the time that the changes take effect).
1 July Changes in the GSP take effect.

Note: The last two dates in the schedule coincide with the deadlines for the consideration of petitions in annual reviews, as discussed in the next section (see figure 4).

B. Permanent waivers of the CNLs

As amended in 1984, the GSP law also allows interested parties to petition for a CNL waiver for a product. This means submitting a request to the GSP Subcommittee in the annual review of the GSP, to the effect that a country be permitted to export unlimited amounts of a product duty-free to the United States. If granted, both the percentage and the dollar limit are waived.

CNL-waiver petitions are considered by the GSP Subcommittee in annual reviews. The timing of these reviews is summarized in figure 4. In addition to considering CNL-waiver petitions, the reviews cover “country practices” petitions (as discussed in section VII). The results of annual reviews are announced and implemented at the same time as the de minimis waivers discussed in the preceding section.

Petitions for the waiver of CNLs must conform to the GSP Model Petition prepared by the USTR. The model format is reproduced in appendix 7 of this report. Given the complexity of the process and the details that are required for such petitions, many interested parties have found that it is useful to secure the services of Washington-based consultants or lawyers who are experienced in the preparation of CNL-waiver petitions.

Figure 4

Typical annual schedule for GSP petitions

Mid-April, Year 1 Approximate time for the USTR to publish a notice in theFederal Register, announcing the schedule for and requesting the submission of
petitions in the annual GSP review.
Mid-June, Year 1 Likely deadline for the submission of petitions in the annual GSP review.
Late summer or early autumn, Year 1 GSP Subcommittee of the Trade Policy Staff Committee announces
which of the petitions submitted in the annual review have been accepted
for consideration, and the schedule for the investigation.
Winter, Year 2 Deadline for the submission of pre-hearing briefs to the USITC.
Autumn or Winter, Year 1 Deadline for the submission of pre-hearing briefs to the GSP
Subcommittee (or alternatively the submission of written statements in
lieu of a personal appearance).
Winter, Year 1 USITC holds hearings, in preparation for its advice to the GSP
Subcommittee.
Winter, Year 1 GSP Subcommittee holds hearings.
Winter, Year 1 Deadline for the submission of written statements to the USITC, either in
addition to or in lieu of a personal appearance at the hearings.
Winter, Year 2 Deadline for the submission of post-hearing or rebuttal briefs to the GSP
Subcommittee.
Winter, Year 2 USITC issues its advice to the President.
Spring, Year 2 Deadline for public comments on the USITC’s advice to the President.
Late spring or early summer, Year 2 President’s decisions in the annual review to be announced. (This step
used to be taken earlier, but in recent years the deadline has been moved
much closer to the time that the changes take effect).
1 July, Year 2 Changes in the GSP take effect.

There are no absolute rules dictating the outcome of the GSP Subcommittee’s deliberations. In deciding whether to grant a CNL waiver, the President (as advised by the subcommittee) must find that a waiver “is in the national economic interest of the United States”. The law further specifies that he “shall give great weight to” whether the country is providing reasonable and equitable access to its market for United States goods and services, and the extent to which it is providing reasonable and effective protection to United States intellectual property rights. The law imposes limits on the value of CNL waivers that can be granted globally or to a specific country. While the law guides and limits what the GSP Subcommittee can do, its members have in fact committee have fairly wide discretion. Experience shows that, in general, a petitioner is more likely to be successful if it can offer a well-reasoned and factual argument that granting the petition for a CNL waiver will work to the benefit of both the developing country exporter and its consumers in the United States, without causing harm to United States producers. Conversely, it can be very difficult to obtain a CNL waiver if the initiative is actively opposed by a domestic

United States producer. The process outlined in figure 4 gives those producers multiple opportunities to express any objections they might have.

C. Redesignation

Redesignation of a product and country will be considered if United States imports of that article from the affected country fall below the competitive need limitations in a subsequent year. As a practical matter, however, it is the policy of the GSP Subcommittee to redesignate a product only in conjunction with the granting of a CNL waiver.

IV. ELEMENTS OF RECIPROCITY IN THE UNITED STATES PROGRAMME

As originally devised, the GSP programme was supposed to be free from reciprocity.

Industrialized countries were to extend these benefits to developing countries “with no strings attached”, but they did so in a non-contractual and autonomous fashion. This meant that it was within the legal right of the donor countries to reduce or terminate the benefits at any time. The operation of the GSP changed significantly with enactment of the Trade and Tariff Act of 1984, which expanded the number of criteria that beneficiary countries were required to meet and enhanced the USTR’s authority to enforce these eligibility requirements. The USTR used these provisions as a neo-reciprocal tool in a general review of the GSP in 1985-1987, and in subsequent annual reviews.

The original impetus for the transformation of the GSP was bargaining between Congress and the White House. The Trade Act of 1974 had authorized the programme for 10 years. When the Reagan administration asked that Congress renew the GSP in 1984, interest groups and legislators saw an opportunity to promote their aims. The Trade and Tariff Act of 1984 allowed United States trade officials to make each GSP beneficiary country’s continued eligibility, either on a country-wide or product-specific basis, conditional upon its meeting certain eligibility requirements. The law specifically provided that beneficiary countries could lose some or all of their GSP privileges if they did not protect intellectual property, respect labour rights, resolve investment disputes and meet other requirements. It also allowed the USTR to offer countries more secure benefits on some products if they cooperated with the United States. Furthermore, the law and regulations of the GSP require that, when considering CNL-waiver petitions, the GSP Subcommittee attach “great weight” to the extent to which a country is providing reasonable and equitable access to its market for United States goods and services, and the extent to which it is providing reasonable and effective protection to United States intellectual property rights.

The 1985-1987 general review allowed groups to lodge complaints regarding “country practices”, including trade issues such as alleged restrictions on market access or failure to protect intellectual property rights. The issues raised in these petitions were discussed in the consultations that United States trade officials conducted in 1986. Although these consultations were not identified as “GSP negotiations”, so as not to violate the non-reciprocal nature of the programme, they constituted negotiations for all practical purposes. The general review afforded United States negotiators an opportunity to raise issues with their counterparts in several countries, with the results of these consultations leading to continued GSP privileges for some countries and reduced preferences for others.

The reciprocal elements of the United States program have also been encouraged by a key change in the rules of the global trade regime. While the Uruguay Round produced very significant gains for the United States in the form of agreements on each of the “new issues” (i.e. services, investment and intellectual property rights), the revised dispute-settlement rules make it far more difficult for the United States to pursue its interests through unilateral action. There nevertheless remain some loopholes in the system. It would generally be WTO-illegal for the United States to retaliate against a WTO member country without first obtaining authorization from the WTO’s Dispute Settlement Body; however, that general rule does not apply if the retaliatory action does not itself violate the WTO rights of the target country. In this respect, it is extremely important to note that the preferences extended under the GSP are privileges rather than enforceable rights. Under the terms of the 1979 Enabling Clause (which “legalized” the GSP within the GATT regime), the beneficiary countries have no right to the preferences granted under these initiatives. This is true for cases involving established trade issues such as intellectual property rights, as well as new issues such as labour rights.

The workers’ rights issue has been the single most frequently raised issue in country-practices petitions. Following a precedent set in 1983 by the Caribbean Basin Initiative (CBI) legislation, which made trade privileges conditional, among other things, upon a country’s labour practices, the 1984 trade law amended the GSP by adding a nearly identical provision. Under the amended law, a GSP beneficiary country can lose its eligibility “if such country has not taken or is not taking steps to afford internationally recognized workers rights to workers in the country”. The law defined these rights to include:

(a) The right of association;

(b) The right to organize and bargain collectively;

(c) A prohibition on any form of forced or compulsory labour;

(d) A minimum age for the employment of children; and

(e) Acceptable conditions of work with respect to minimum wages, hours of work, and occupational safety and health.

The workers’ rights issue has been the single most frequently raised issue in annual reviews of the GSP. It accounted for 121 out of the 192 “country practices” petitions that were filed with the USTR during 1985-1999.11 The investigations that followed these petitions led to commitments from some countries to improve their observance of labour rights, while others lost their GSP benefits either through temporary suspension (Burma, Central African Republic, Chile, Maldives, Mauritania, Paraguay, Sudan and Syrian Arab Republic) or permanent termination (Liberia and Nicaragua). One special case is Romania, where benefits were “permanently” terminated in 1987 but were then redesignated in 1994.

Violations of intellectual property rights (IPRs) are the second most common source of complaint in country-practices petitions. For example, in 1997 Argentina lost half of its GSP benefits in an IPR dispute with the United States. The decision was not made as part of a GSP annual review, but was instead a consequence of the “Special 301” IPR law. This statute requires that the USTR conduct annual reviews of trading partners’ IPR regimes, and can lead to the imposition of sanctions such as penalty tariffs. In this instance, the USTR determined that the new Argentine patent law was not consistent with the Uruguay Round Agreement on Trade- Related Aspects of Intellectual Property Rights (the Trips Agreement) and decided to impose sanctions via the GSP law.

11 Author’s calculations based on data provided by the USTR.

V. DURATION AND STABILITY OF THE UNITED STATES PROGRAMME

The Trade Act of 1974 authorized the programme for a 10-year period. The 1984 renewal act provided for reauthorization of the programme until 4 July 1993, and ever since that date the survival of the GSP has been tenuous. The programme lapsed for a period of several days in 1993, until Congress approved a 14-month renewal (applied retroactively to the date of expiration). The programme then expired once again, on 30 September 1994, with Congress retroactively renewing it that December. This renewal expired on 31 July 1995. Congress renewed the GSP on 20 August 1996, only to let it expire once more on 31 May 1997. The August 1997 renewal lasted through 31 May 1999. A recent renewal was enacted in December 1999 and lasted through the end of September 2001. The Trade Act of 2002 reauthorized the GSP until December 2006.

The principal reason for these brief GSP reauthorizations is that the programme is no longer cost-free from a budgetary standpoint. The United States adopted new budget rules in 1990 that required a “pay-as-you-go” (PAYgo) approach to any measures that affect the budget.12 Under the PAYgo rules, any bill that provides for an increase in government expenditures or (as is the case with tariff cuts) a decrease in government revenues must include offsetting measures. The PAYgo principle thus required that the NAFTA and the Uruguay Round implementing bills include new taxes, fees, spending cuts or other measures in order to offset the effect of the forgone tariffs, and these same rules also apply to the GSP. These provisions created a new political complication for the GSP. For every year that the GSP is renewed, legislators must approve hundreds of millions of dollars in spending cuts or tax increases. Proposals to liberalize imports from developing countries are already quite unpopular in many circles, and they do not become more politically attractive to legislators when they are associated with new taxes or spending cuts.

VI. HOW COUNTRIES CAN MAKE THE MOST OF THE GSP

The preceding analysis emphasized the point that there are several restrictions built into the United States GSP programme. Beneficiary countries can nevertheless take steps to ensure that they maximize the available benefits under the programme. Four specific suggestions follow.

A. Ensure that GSP-eligible products take advantage of the programme

The first and most simple step is to ensure that GSP-eligible products are in fact taking advantage of the programme. Firms and Governments should take the following steps for all products of interest to them:

(i) Determine what the HTSUS number is for a product, and whether that product is eligible for the GSP.

12 The PAYgo principle dates back to the Gramm-Rudman-Hollings budget rules of 1985, but it was not applied to trade agreements and related programmes (each of which affect tariffs and hence government revenue) until 1990.

(ii) Ascertain whether the United States imports of that product are actually entering under the GSP. This can be done by examining the most recent trade data reported in the database of the USITC, accessible on the Internet at http://dataweb.usitc.gov/.

(iii) If the data show that significant shares of the country’s exports of a GSP-eligible product are not entering under the GSP, the firm or Government should determine why the duty-free privileges are not being claimed.

It may be that the country’s producers do not meet the requirements of the GSP rules of origin, in which case it may be advisable to determine whether it is economically rational to change production processes (e.g. sourcing of components) in order to meet those requirements of rules of origin. If the latter are already being met, the GSP privileges should be claimed.

B. Seek CNL waivers when appropriate

Countries should seek to avoid the loss of GSP benefits by reason of the CNLs. As a general rule, a GSP beneficiary country will do well to bear in mind the following:

(i) Always submit comments in support of de minimis waivers for any products that are included in the USTR’s annual “warning list".

(ii) All of the products identified in the warning list should also be considered candidates for CNL-waiver petitions later that same year.

(iii) Products that are eligible for redesignation to the GSP should also be considered candidates for CNL-waiver petitions, especially those for which current imports are near (but below) either the dollar value or the percentage CNL.

(iv) Examine all available information, including recent trade data (as reported on the aforementioned USITC website) and any known plans for the expansion of production and exports, to determine whether CNL waivers should be sought for any other GSP-eligible products.

The logic behind point (ii) is simple: any product that needs ade minimis waiver in one year is in danger of losing its GSP benefits permanently in a future year. That could easily happen if the total United States imports of that product (i.e. from the specific country and all other sources) are growing. Even if there is little or no change in the amount that the country itself ships to the United States, it will not be possible to obtain such a waiver in the future if total United States imports exceed the de minimis level. These points can best be illustrated by considering a concrete example — ceramic roofing tiles (HTS item 6905.10.00) imported from Venezuela — which demonstrates the potential costs of not seeking a permanent CNL waiver.

C. Defend against petitions to restrict or remove products

Countries should also be aware that the annual petition process offers opportunities for firms and interest groups that seek to restrict import competition in the United States market. Even if the firms and Governments of beneficiary countries do not file petitions of their own, they should examine the petitions that are filed each year in order to determine whether any of them would reduce or remove their own benefits under the GSP. If necessary, they should be prepared to oppose these petitions by participating in the annual reviews.

D. Consider seeking the designation of new products

The GSP Subcommittee can add new products to the list of GSP-eligible items, provided that the goods in question are not explicitly prevented from obtaining GSP treatment. It is worthwhile for a country or firm to consider petitioning for the GSP designation of any product that meets the following criteria:

(i) The product is subject to duty on an NTR basis, and the tariff is high enough to matter (e.g. at least one per cent).

(ii) The item has not yet been designated for the GSP.

(iii) The country is (among the GSP beneficiaries) one of the principal suppliers of this product to the United States, and/or has plans to expand its production and exportation of this item.

(iv) The item is not among those goods that are ineligible for the GSP by statute (i.e. the law specifically provides that certain goods such as textiles, steel products and oil cannot be designated for the GSP).

As in the case of CNL-waiver petitions, countries should be aware that the GSP Subcommittee requires substantial information in support of such a request. In addition to examining closely the GSP Model Petition (see appendix 7), firms and Governments should consider the option of retaining the services of Washington-based consultants or law firms that are experienced in the preparation of such petitions.

VII. AFRICAN GROWTH AND OPPORTUNITY ACT (AGOA)

The African Growth and Opportunity Act (AGOA)13 is the most recent United States initiative authorizing a new trade and investment policy towards Africa. It represents a meaningful opportunity for eligible sub-Saharan African countries, which could result in a substantial improvement of conditions for preferential access to United States markets.

Under Title I-B of the Act, beneficiary countries in sub-Saharan Africa that will be designated by the President as eligible for the AGOA benefits will be granted what could be called a “super GSP”.

While the current “normal” GSP programme of the United States expired in September 2001 and contains several limitations in terms of product coverage, AGOA amends the GSP programme by providing duty-free treatment for a wider range of products. This would include, upon fulfilment of specific origin and visa requirements, certain textile and apparel articles that were heretofore considered import-sensitive and thus statutorily excluded from the programme.

The Trade Act of 2002 contains amendments to apparel and textile provisions under AGOA. It modifies certain provisions under AGOA by including knit-to-shape, increasing the cap on apparel imports, granting LDC status to Botswana and Namibia, and revising the technical definition of merino wool. Furthermore, it clarifies the origin of yarns under the Special Rule for designated LDCs and makes eligible for preferences “hybrid” apparel articles (i.e. cutting that occurs both in United States and in AGOA countries does not render fabric ineligible).

13 AGOA, which is part of the Trade and Development Act of 2000, was signed into law by the President of the United States on 18 May 2000. The AGOA implementation regulation was published on 2 October 2000.

The “AGOA-enhanced” GSP benefits will be in place for a period of eight years, until 30 September 2008, providing additional security for investors and traders in qualifying African countries. This element of security is further strengthened by the decision by the Office of the United States Trade Representative responsible for GSP matters not to carry out the usual annual reviews of product coverage for AGOA products.

Since the Act provides for a series of preconditions and requires positive actions on the part of the 48 potential beneficiary sub-Saharan African countries, the actual utilization of the trade benefits will depend on the capacity at institutional level to satisfy those preconditions and undertake the requested actions. The larger sub-Saharan African countries may thus be better equipped to qualify as AGOA beneficiaries than other least developed countries in the region.

The following paragraphs provide a detailed overview of the provisions of AGOA.

A. Country eligibility

First of all, any AGOA beneficiary country must be eligible under the normal GSP programme. As additional eligibility requirements, under AGOA, as an eligible beneficiary the President is authorized to designate a sub-Saharan African country if the country has made or is making progress in all of the following respects:

(a) The country must have established, or be in the process of establishing:

(i) A market-based economy that protects private property rights, incorporates an open rules-based trading system, and minimizes government interference in the economy;

(ii) The rule of law, political pluralism and the right to due process, a fair trial and equal protection under the law;

(iii) The elimination of barriers to United States trade and investment, including by:

(iv) The provision of national treatment;

(v) The protection of intellectual property rights; and

(vi) The resolution of bilateral trade and investment disputes;

(vii) Economic policies to reduce poverty, increase the availability of health care

and educational opportunities;

(viii) A system to combat corruption and bribery;

(ix) Protection of internationally recognized worker rights;

(b) The country must not engage in activities that undermine United States national security or foreign policy interests;

(c) The country must not engage in gross violations of internationally recognized human rights;

(d) The country must have implemented its commitments to eliminate the worst form of child labour (ILO Convention No. 182).

If an eligible country does not continue to make progress in complying with the above requirements of AGOA country eligibility, the President shall terminate the designation of the country.

The President has designated 36 countries out of 48 to be eligible for AGOA benefits (see appendix I).

B. Product eligibility

AGOA authorizes the President of the United States to provide duty-free treatment for selected products from designated sub-Saharan African countries if, after receiving advice from the USITC, he determines that the products are not “import-sensitive” in the context of imports from those countries.

AGOA adds 1,835 products to the regular GSP products (approximately 4,650). All AGOAdesignated countries are granted duty-free treatment on all products currently eligible under the GSP programme, including those on which, so far, only least developed beneficiary countries have been enjoying GSP treatment. AGOA-designated products, which were previously statutorily excluded by the GSP programme even for the LDCs, include watches, electronic articles, steel articles, footwear, handbags, luggage, flat goods, work gloves and leather wearing apparel, and semi-manufactured and manufactured glass products. This implies that the special GSP LDCs’ preferences have been somewhat diluted since other designated non-LDC sub- Saharan African countries can now benefit from similar preferential product coverage.

Furthermore, the AGOA eliminates the GSP competitive-need limitations.14

C. Rules of origin

An AGOA article must meet the basic United States GSP origin and related rules15 to receive duty-free treatment (as discussed in section III.C). In the context of AGOA, application of the basic GSP origin rules is subject to the following two additional rules:

(a) The cost or value of materials produced in the customs territory of the United States may be counted towards the 35 per cent requirement up to a maximum amount not to exceed 15 per cent of the article’s appraised value.

(b) The cost or value of the materials used that are produced in one or more beneficiary sub-Saharan African countries shall be counted towards the 35 per cent requirement (cumulation among AGOA-designated countries).

D. Provisions on textile/apparel articles

1. Country eligibility

AGOA provides preferential tariff treatment for imports of certain textile and apparel products from designated sub-Saharan African countries, provided that these countries (a) have adopted an effective visa system and related procedures to prevent illegal transshipment and the use of counterfeit documents; and (b) have implemented and follow, or are making substantial progress towards implementing and following, certain customs procedures that assist the Customs Service in verifying the origin of the products. As of August 2002, 18 sub-Saharan African countries are eligible to receive AGOA textile and apparel benefits: Botswana, Cameroon, Cape Verde, Ethiopia, Ghana, Kenya, Lesotho, Madagascar, Malawi, Mauritius, Mozambique, Namibia, Senegal, South Africa, Swaziland, Uganda, the United Republic of Tanzania and Zambia. These countries were designated by the USTR after demonstrating that they had an effective visa system in place to verify that apparel and textile goods are in fact produced in a beneficiary sub- Saharan African country in accordance with the required rules of origin. The United States Government has provided countries with guidance on the elements of an effective visa system.

14 Competitive-need limitations are intended to prevent the extension of preferential treatment to countries that are already competitive in the production of an item.

15 Section 503(a)(2) of the Trade Act of 1974.

USTR will publish a Federal Register notice when it designates a country(ies) as eligible for AGOA apparel/textile benefits.16

In particular, in order to be declared eligible for textile/apparel provisions, sub-Saharan African countries are required to:17

(a) Adopt an effective visa system, domestic law and enforcement procedure in order to prevent illegal trans-shipment and the use of counterfeit documents relating to the importation of the eligible apparel products into the United States;

(b) Enact legislation or issue regulations in order to permit the United States Customs Service to investigate thoroughly allegations of trans-shipment;

(c) Agree to report on the total exports and imports of covered articles in the country;

(d) Cooperate with the United States in order to prevent circumvention;

(e) Agree to require all producers and exporters of covered articles in the country to maintain complete records of the production and the export of covered articles, including materials used in the production, for at least two years after the production or export;

(f) Agree to provide documentation to the United States customs establishing the country of origin of covered articles. This includes the production record, information relating to the place of production, the number and identification of the types of machinery used in production, the number of workers employed in production, and certification from both the manufacturer and the exporter. These records should be retained for five years.

Visa requirements under the AGOA

On 18 January 2001, the USTR directed the Commissioner of Customs to require that importers provide an appropriate export visa from a designated beneficiary sub-Saharan African country when the country claims preferential treatment of textile and apparel products under the Act.18

A shipment shall be visaed by stamping an original circular visa in blue ink only on the front of the original commercial invoice. The original visa shall not be stamped on duplicate copies of the invoice. The original of the invoice with the original visa stamp shall be required in order to obtain preferential tariff treatment. Duplicates of the invoice and/or visa may not be used for this purpose. Each visa stamp shall include (a) the visa number, including the preferential groupings the apparels qualify for, a country code, and a numerical serial number identifying the shipment; (b) the date of visa issuance; (c) the authorized signature of an authorized official of the beneficiary countries; and (d) the quantity of goods being shipped.

16 The information concerning country eligibility is available at www.ustr.gov.

17 Section 113 (a)(1) of the Act.

18 See Visa Requirements under the AGOA, vol. 66, Federal Register 7837; 25 January 2001.

A visa shall not be accepted and preferential tariff treatment shall not be permitted if the visa number, date of issuance, authorized signature, correct grouping, quantity or the unit of quantity is missing, incorrect or illegible, or has been crossed out or altered in any way. If the visa is not acceptable, a new visa must be obtained from an authorized official of the eligible country, or a designate, before preferential tariff treatment can be claimed. Waivers are not permitted.

If the visaed invoice is deemed invalid, the United States Customs Service will not return the original document after entry, but will provide a certified copy of it for use in obtaining a new correct original visaed invoice.

2. Rules of origin and preferential groupings of textile/apparel articles

AGOA provides duty-free and quota-free access for selected textile and apparel articles if they are imported from designated sub-Saharan African countries under the textile/apparel provision.

The 35 per cent value-added requirement for AGOA GSP treatment is not required for the textile/apparel provision. Apparel products eligible for benefits under the AGOA must fall within one of 10 specific preferential groupings and meet the related requirements. The Trade Act of 2002 modifies certain rules by making knit-to-shape articles eligible for duty-free and quota-free treatment in the preferential groupings.

Before each preferential group is examined in detail, it is important to note that groupings 4 and 5 are subject to the quantitative limitations called “cap”19 given the fact that beneficiary countries are allowed to use regional or foreign fabrics or yarns. More details about “cap” are given below.

The granting of preferential treatment depends on the origin of the fabric and yarn used. This is the rule of origin under AGOA for textile/apparel articles.

Grouping 1

Apparel articles sewn or assembled in one or more beneficiary sub-Saharan African countries (SSAs) from fabrics wholly formed and cut, or from components knit-to-shape, in the United States from yarns wholly formed in the United States20: DUTY-FREE and QUOTA-FREE TREATMENT.

19 The word “cap” is utilized by the USTR as a tariff quota.

20 Includes fabrics not formed from yarns, if such fabrics are classifiable under HTSUS heading 5602 or 5603 and are wholly formed and cut in the United States. The article is entered under subheading HTSUS 9802.00.80.

Grouping 2

Apparel articles sewn or assembled and further processed21in one or more beneficiary SSAs from fabrics wholly formed and cut, or from components knit-to-shape, in the United States from yarns wholly formed in the United States 22: DUTY-FREE and QUOTA-FREE TREATMENT.

Grouping 3

Apparel articles sewn or assembled in one or more beneficiary SSAs with United States thread from fabrics wholly formed in the United States and cut in one or more SSAs from yarns wholly formed in the United States, or from components knit-to-shape in the United States from yarns wholly formed in the United States, or both:23 DUTY-FREE and QUOTA-FREE TREATMENT.

Grouping 4

Apparel articles wholly assembled in one or more beneficiary SSAs from fabric wholly formed in one or more beneficiary SSAs from yarns originating either in the United States or one or more beneficiary SSAs,24 or from components knit-to-shape in one or more beneficiary SSAs from yarns originating either in the United States or one or more beneficiary SSA, or apparel articles wholly formed on seamless knitting machines in a beneficiary SSA country from yarns originating either in the United States or one or more beneficiary SSAs: DUTY-FREE and QUOTA-FREE TREATMENT WITHIN CAP.

Grouping 5

Under the Special Rule for Lesser Developed Countries25, duty-free access within cap is granted to apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary SSAs, regardless of the country of the origin of the fabric or yarn used: DUTY-FREE and QUOTA-FREE TREATMENT through 30 September 2004 WITHIN CAP.

21 Further processing includes embroidery, stone-washing, enzyme-washing, acid washing, perma-pressing, ovenbaking, beaching, garment-dyeing, screen printing, or similar processes.

22 Includes fabrics not formed from yarns, if such fabrics are classifiable under HTSUS heading 5602 or 5603 and are wholly formed and cut in the United States.

23 Includes fabrics not formed from yarns, if such fabrics are classifiable under HTSUS heading 5602 or 5603 and are wholly formed in the United States.

24 Includes fabrics not formed from yarns, if such fabrics are classifiable under HTSUS heading 5602 or 5603 and are wholly formed in one or more beneficiary sub-Saharan African countries.

25 For the purposes of the Special Rule for Apparel under AGOA, lesser developed sub-Saharan African countries are defined as those with a per capita gross national product of less than $1,500 a year in 1998, as measured by the World Bank. On the basis of the data contained in the World Bank’s 1999/2000 World Development Report, all sub-Saharan countries except Botswana, Equatorial Guinea, Gabon, Mauritius, Namibia, Seychelles and South Africa fall below this per capita threshold and have thus been declared eligible to use third-country fabric (non- United States and non-African) in their duty-free apparel exports to the United States through 30 September 2004. AGOA amendments specially grant Botswana and Namibia lesser developed AGOA status for the Special Rule.

Grouping 6

Cashmere sweaters: Sweaters in chief weight of cashmere, knit-to-shape in one or more beneficiary SSAs:26 DUTY-FREE and QUOTA-FREE TREATMENT.

Grouping 7

Merino wool sweaters: Wool sweaters containing 50 percent or more by weight of wool measuring 21.5 microns in diameter or finer, knit-to-shape in one or more beneficiary SSAs: DUTY-FREE and QUOTA-FREE TREATMENT.

Grouping 8

Apparel articles wholly assembled from fabric or yarn not available in commercial quantities (i.e. “in short supply”) in the United States: DUTY-FREE and QUOTA-FREE TREATMENT:

(a) Apparel articles that are both cut and assembled in or more beneficiary SSAs, from fabric or yarn that is not formed in the United States or a beneficiary SSA country, are subject to duty-free/quota-free treatment to the extent that apparel articles of such fabrics or yarns would be eligible for preferential treatment, without regard to the source of the fabric or yarn, under NAFTA Annex 401.27 The AGOA provision applies to apparel articles that would be originating goods, and thus would be entitled to preferential duty treatment, under the NAFTA tariff shift and related rules on the basis of the fact that the fabrics or yarns used to produce them were determined to be in short supply in terms of the NAFTA.

(b) At the request of any interested party,28 the President is authorized to proclaim dutyfree/ quota-free treatment for apparel articles that are both cut and assembled in one or more beneficiary SSA countries, from fabric or yarn that is not formed in the United States or a beneficiary SSA country, if he has determined that such yarns or fabrics cannot be supplied by the domestic industry in commercial quantities in a timely manner and has proclaimed such treatment.29

Grouping 9

Handloomed, handmade and folklore articles: products covered under this category will be determined through United States consultations with the beneficiary countries and must also be certified by the competent authority of the beneficiary countries as handloomed, handmade or folklore articles: DUTY-FREE and QUOTA-FREE TREATMENT.

26 The article is classified under subheading HTSUS 6110.10.

27 NAFTA Annex 401 is available on the NAFTA secretariat's website, http://www.nafta-sec-alena.org/.

28 Sec.112 (b)(3)(c )(v) of the Act defines an interested party as “any producer of a like or directly competitive article, a certified union or recognized union or group or workers which is representative of an industry engaged in the manufacture, production, or sale in the United States of a like or directly competitive article, a trade or business association representing producers or sellers of like or directly competitive articles, producers engaged in the production of essential inputs for like or directly competitive articles".

29 Prior to making such a proclamation, the President must obtain advice from the appropriate advisory committees and the United States International Trade Commission, and must provide a report to, and consult with, the House Ways and Means and the Senate Finance Committee. The President delegated to the Committee for the Implementation of the Textile Agreements (CITA) authority to determine whether yarns or fabric cannot be supplied by the domestic industry in commercial quantities in a timely manner. The update short-supply information is available at http://otexa.ita.doc.gov/default.htm.

In addition to original preferential groupings with some amendments above, the textile/apparel provision is further amended by adding the following new paragraph:

Group 10

Apparel articles sewn or assembled in one or more beneficiary SSAs with United States thread from components cut in the United States and one or more beneficiary SSAs from fabric wholly formed in the United States from yarns wholly formed in the United States, or from components knit-to-shape in the United States and one or more beneficiary SSAs from yarns wholly formed in the United States, or both:30 DUTY-FREE and QUOTA-FREE TREATMENT.

3. Administrable rules on the provision of textile/apparel articles

Groupings 4 and 5 face the cap limitation and surge mechanism as explained below. Apparel imports under Groupings 4 and 5 are subject to a cap that will be filled on a “first-come, first-served” basis. The preferential treatment under African regional fabrics/yarns (Grouping 4) is extended through 30 September 2008, while the preferential treatment under the Special Rule (Grouping 5) is extended through 30 September 2004.

Furthermore, in any year, when the cap is filled, products may still be imported; however, normal trade tariffs will be assessed at the time of entry. It is important to note that the benefits for apparel and textile provision are significant for certain countries.31 This fact could mean that those countries, which have traditionally exported apparels to the United States, might account for a large portion of the cap.

The original AGOA, which is part of the Trade and Development Act of 2000, sets out the cap schedule from 1 October 2000 to 30 September 2008 is as follows:

SchedulePercentage of cap
1 October 2000 – 30 September 2001 1.50%
1 October 2001 – 30 September 2002 1.78%
1 October 2002 – 30 September 2003 2.06%
1 October 2003 – 30 September 2004 2.34%
1 October 2004 – 30 September 2005 2.62%
1 October 2005 – 30 September 2006 2.90%
1 October 2006 – 30 September 2007 3.18%
1 October 2007 – 30 September 2008 3.50%

However, the applicable percentage under the AGOA amendment (Trade Act of 2002) for apparels made from African regional fabric and yarn shall be increased by 2.17 per cent for the

30 Includes fabrics not formed from yarns, if such fabrics are classifiable under HTSUS heading 5602 or 5603.

31 The country-by-country examinations for tariff treatment of principal United States imports from sub-Saharan Africa were carried out in the study by Craig VanGrasstek, “The African Growth and Opportunity Act: A Preliminary Assessment”, prepared for UNCTAD, June 2002.

one-year period beginning on 1 October 2002, rising ultimately by equal increments in each year period, in the period starting on 1 October 2007, to a maximum of 3.5 per cent of total annual apparel shipments to the United States, except that such increase shall not apply to apparel from beneficiary countries under the Special Rule.

AGOA includes protection for United States industries from surges in apparel imports wholly assembled in sub-Saharan Africa countries from regional and third-country fabric and yarn. The Secretary of Commerce will monitor imports of articles on a monthly basis. If the secretary determines that there has been a surge of imports in such increased quantities as to cause serious damage, or threat to United States products, the President must suspend benefits for that particular product. If the inquiry is initiated at the request of an interested party, the secretary shall make the determination within 60 days of the date of the request.

Summary of rules of origin and preferential groups

Preferential groups (description summarized)YarnThreadFabricComponents knit-to-shapeCuttingSewnAssembledTreatment
1. Apparel assembled from US formed and cut fabric from US yarns or components knit-to-shapeUS US US US SSA SSA Duty-quota-free
2. Apparel assembled and further processed from US formed and cut fabric from US yarn or components knit-to-shape US US US US SSA SSA Duty-quota -free
3. Apparel assembled with US thread from US formed fabric and SSA cut fabric or components knit-to-shape from US yarnsUS US US US SSA SSA SSA Duty-quota -free
4. Apparel articles from regional fabric or yarns US or SSA SSA SSA SSA Assembledon seamless knitting machine in SSA Duty-quota -free within cap
5. Apparel assembled or knit-to-shape in a lesser developed country using foreign fabric Foreign country Foreign country Lesser Developed SSA Duty-quota -free within cap
6. Cashmere sweaters: knit-to-shape SSA Duty-quota -free
7. Merino wool sweaters, knit-to-shape SSA Duty-quota -free
8. Apparel cut and sewn or assembled from fabric or yarns identified in the NAFTA "short supply" or not available in commercial quantities in the United States Foreign country Foreign country SSA SSA SSA Duty-quota- free
9. Handloomed, handmade and folklore articles Duty-quota- free
New pref. Grouping/Grouping 10 Apparel articles assembled in SSA from US and SSA components US US US US and SSA SSA and US SSA SSA Duty-quota -free

4. Other special rules on the provision of textile/apparel articles

An article is eligible for preferential treatment even if it contains findings or trimmings of foreign origin, if the value of such findings or trimmings32does not exceed 25 per cent of the cost of the components of the assembled article. Examples of findings and trimmings include sewing thread, hooks and eyes, snaps, buttons, “bow buds”, decorative lace trims, elastic strips and zippers. Elastic strips are considered findings or trimmings only if they are each less than 1 inch in width and used in the production of brassieres.

Sewing thread will not be treated as findings or trimmings in the case of grouping 3 and the new preferential grouping because the grouping 3 and the new preferential grouping specify that the thread used in the assembly of the article must be formed in the United States and thus cannot be of “foreign” origin.

Certain interlinings 33 are eligible for duty-free treatment as findings and trimmings. The interlinings permitted include only a chest type plate, a “hymo” piece, or “sleeve header” made of woven or weft-inserted warp knit construction, and made of coarse animal hair or man-made filaments. An article is eligible for preferential treatment even if the article contains interlinings of foreign origin, if the value of those interlinings (and any findings and trimmings) does not exceed 25 percent of the cost of the components of the assembled article. The President shall terminate this arrangement if he determines that such interlinings are produced in the United States in commercial quantities.

Under the AGOA de minimis rule,34an article is eligible for preferential treatment because it contains fibres or yarns not wholly formed in the United States or one or more beneficiary sub- Saharan African countries if the total weight of all such fibres and yarns is not more than 7 per cent of the total weight of the article.

5. Customs procedures and enforcement

Any importer claiming preferential treatment under the treatment of certain textiles and apparel shall comply with customs procedure and requirements similar to the relevant procedures and requirements under Chapter Five of NAFTA.35

AGOA also provides for trans-shipment penalties for exporters.36 If the President determines, on the basis of sufficient evidence, that an exporter has engaged in unlawful trans-shipment, he shall deny for a period of five years all AGOA benefits to such exporter or any successor entity. The President delegated the authority to make these determinations to the Committee for the Implementation of Textile Agreements (CITA).

32 AGOA Sec.112(d)(1)(A).

33 AGOA Sec.112(d)(1)(B).

34 AGOA Sec. 112(d)(2).

35 Chapter Five of NAFTA is available at http://www.mac.doc.gov/nafta/ch05.htm.

36 Section 113(b) (4) of the Act states that “Trans-shipment has occurred when preferential treatment for a textile or apparel article under this Act has been claimed on the basis of material false information concerning the country of origin, manufacture, processing, or assembly of the article or any of its components".

6. Monitoring and report to Congress

The President shall monitor, review and report to Congress annually (not later than 31 March of each year). The second annual report37 is available at www.ustr.gov.

37 The President of the United States, “2002 Comprehensive Report of the President of the United States on United States Trade and Investment policy toward Sub-Saharan Africa and Implementation of the African Growth and Opportunity Act”, prepared by the USTR, May 2002.

Appendix 1

Status of independent countries and non-independent countries and territories under the GSP

Regional OriginLeast-DevelopedOther Programs
Albania
Angola
Anguilla*
Antigua and Barbuda
Argentina
Armenia
—
—
—
CARICOM
—
—
No
Yes
No
No
No
No
—
—
—
CBI
—
—
Bahrain — No —
Bangladesh
Barbados
—
CARICOM
Yes
No
—
CBI
Belize CARICOM No CBI
Benin WAEMU Yes AGOA
Bhutan — Yes —
Bolivia Andean No ATPA
Bosnia-Hercegovina
Botswana
—
SADC
No
No
—
AGOA
Brazil — No —
British Indian Ocean — No —
Territory* Bulgaria
Burkina Faso
—
WAEMU
No
Yes
—
—
Burundi — Yes —
Cambodia ASEAN Yes —
Cameroon — No AGOA
Cape Verde
Central African Rep.
Chad
—
—
—
Yes
Yes
Yes
AGOA
AGOA
AGOA
Chile — No —
Christmas Island* (Australia) Cocos (Keeling) Islands* Colombia — — Andean No No No — — ATPA
Comoros — Yes —
Congo (Brazzaville) Congo (Kinshasa) Cook Islands* — — — No Yes No AGOA — —
Costa Rica — No CBI
Cote d’lvoire WAEMU No AGOA
Croatia — No —
Czech Republic
Djibouti
Dominica
—
—
CARICOM
No
Yes
No
—
AGOA
CBI
Dominican Republic — No CBI
Ecuador Andean No ATPA
Egypt
El Salvador
—
—
No
No
—
CBI
Equatorial Guinea
Eritrea
—
—
Yes
No
—
AGOA
Estonia — No —
Ethiopia
Falkland Islands (Islas Malvinas)*
Fiji
Gabon
—
—
—
—
Yes
No
No
No
AGOA
—
—
AGOA
Gambia — Yes
Georgia Ghana — — No No — AGOA
Gibraltar* — No —
Grenada CARICOM No CBI
Guatemala — No CBI
Guinea — Yes AGOA
Guinea Bissau WAEMU Yes AGOA
Guyana Haiti CARICOM — No Yes CBI CBI
Heard Island and McDonald Islands* — No —
Honduras — No CBI
Hungary
India
—
—
No
No
—
—
Indonesia ASEAN No —
Jamaica CARICOM No CBI
Jordan — No —
Kazakhstan — No —
Kenya
Kiribati
—
—
No
Yes
AGOA
—
Kyrgyzstan
Latvia
—
—
No
No
—
—
Lebanon — No —
Lesotho — Yes AGOA
Lithuania — No —
Macedonia (former Yugoslav Republic of) Madagascar
Malawi
—
—
—
No
Yes
Yes
—
AGOA
AGOA
Mali WAEMU Yes AGOA
Mauritania — Yes AGOA
Mauritius SADC No AGOA
Moldova — No —
Mongolia
Montserrat*
—
CARICOM
No
No
—
CBI
Morocco — No —
Mozambique
Namibia
—
—
Yes
No
AGOA
AGOA
Nepal
Nieu*
—
—
Yes
No
—
—
Niger
Nigeria
Norfolk Island*
WAEMU
—
—
Yes
No
No
AGOA
AGOA
—
Oman — No —
Pakistan — No —
Panama — No CBI
Papua New Guinea
Paraguay
Peru
—
—
Andean
No
No
No
—
—
ATPA
Philippines
Pitcairn Islands*
ASEAN
—
No
No
—
—
Poland — No —
Romania — No —
Russia — No —
Rwanda — Yes AGOA
Saint Helena* — No —
Saint Kitts and Nevis CARICOM No CBI
Saint Lucia CARICOM No CBI
Saint Vincent and the Grenadines CARICOM No CBI
Samoa Yes
Sao Tome and Principe
Senegal
Seychelles
Sierra Leone
—
WAEMU
—
—
Yes
No
No
Yes
AGOA
AGOA
AGOA
AGOA
Slovakia — No —
Solomon Islands — No —
Somalia — Yes —
South Africa — No AGOA
Sri Lanka — No —
Suriname — No —
Swaziland — No AGOA
Tanzania SADC Yes AGOA
Thailand ASEAN No —
Togo
Tonga
WAEMU
—
Yes
No
—
Tokelau* — No —
Trinidad and Tobago
Tunisia
CARICOM
—
No
No
CBI
—
Turkey
Turks and Caicos Islands*
—
—
No
No
—
—
Tuvalu — Yes —
Uganda
Uruguay
Uzbekistan
—
—
—
Yes
No
No
AGOA
—
—
Vanuatu — Yes —
Venezuela Andean No —
Virgin Islands, British*
Wallis and Futuna*
—
—
No
No
CBI
—
West Bank and Gaza Strip*
Western Sahara*
—
—
No
No
—
—
Yemen — Yes —
Zambia — Yes AGOA
Zimbabwe — No —

NOTES:

The mark “*” indicates status of Non-Independent Countries and Territories Under the GSP.

Andean: Member countries of the Cartagena Agreement (Andean Group), treated as one country for purposes of the rules of origin.

ASEAN: Member countries of the Association of South East Asian Nations (except Brunei Darussalam, the Lao

PDR, and Singapore), treated as one country for purposes of the rules of origin.

CARICOM: Member countries of the Caribbean Common Market, treated as one country for purposes of the rules of origin.

SADC: Member countries of the Southern Africa Development Community, treated as one country for purposes of the rules of origin.

WAEMU: Member countries of the West African Economic and Monetary Union, treated as one country for purposes of the rules of origin.

Appendix 2

Authorizing legislation for the GSP in the United States Code

TITLE 19 — CUSTOMS DUTIES
CHAPTER 12 — TRADE ACT OF 1974
SUBCHAPTER V — GENERALIZED SYSTEM OF PREFERENCES

Sec. 2461. Authority to extend preferences

The President may provide duty-free treatment for any eligible article from any beneficiary developing country in accordance with the provisions of this subchapter. In taking any such action, the President shall have due regard for: (1) the effect such action will have on furthering the economic development of developing countries through the expansion of their exports;

(2) the extent to which other major developed countries are undertaking a comparable effort to assist developing countries by granting generalized preferences with respect to imports of products of such countries;

(3) the anticipated impact of such action on United States producers of like or directly competitive products; and

(4) the extent of the beneficiary developing country’s competitiveness with respect to eligible articles.

Sec. 2462. Designation of beneficiary developing countries

(a) Authority to designate countries

(1) Beneficiary developing countries

The President is authorized to designate countries as beneficiary developing countries for purposes of this subchapter.

(2) Least-developed beneficiary developing countries

The President is authorized to designate any beneficiary developing country as a least-developed beneficiary developing country for purposes of this subchapter, based on the considerations in section 2461 of this title and subsection (c) of this section.

(b) Countries ineligible for designation

(1) Specific countries

The following countries may not be designated as beneficiary developing countries for purposes of this subchapter:

(A) Australia.

(B) Canada.

(C) European Union member states.

(D) Iceland.

(E) Japan.

(F) Monaco.

(G) New Zealand.

(H) Norway.

(I) Switzerland.

(2) Other bases for ineligibility

The President shall not designate any country a beneficiary developing country under this subchapter if any of the following applies:

(A) Such country is a Communist country, unless:

(i) the products of such country receive nondiscriminatory treatment,

(ii) such country is a WTO Member (as such term is defined in section 3501(10) of this title) and a member of the International Monetary Fund, and

(iii) such country is not dominated or controlled by international communism.

(B) Such country is a party to an arrangement of countries and participates in any action pursuant to such arrangement, the effect of which is:

(i) to withhold supplies of vital commodity resources from international trade or to raise the price of such commodities to an unreasonable level, and

(ii) to cause serious disruption of the world economy.

(C) Such country affords preferential treatment to the products of a developed country, other than the United States, which has, or is likely to have, a significant adverse effect on United States commerce.

(D) (i) Such country:

(I) has nationalized, expropriated, or otherwise seized ownership or control of property, including patents, trademarks, or copyrights, owned by a United States citizen or by a corporation, partnership, or association which is 50 percent or more beneficially owned by United States citizens,

(II) has taken steps to repudiate or nullify an existing contract or agreement with a United States citizen or a corporation, partnership, or association which is 50 percent or more beneficially owned by United States citizens, the effect of which is to nationalize, expropriate, or otherwise seize ownership or control of property, including patents, trademarks, or copyrights, so owned, or

(III) has imposed or enforced taxes or other exactions, restrictive maintenance or operational conditions, or other measures with respect to property, including patents, trademarks, or copyrights, so owned, the effect of which is to nationalize, expropriate, or otherwise seize ownership or control of such property, unless clause (ii) applies.

(ii) This clause applies if the President determines that:

(I) prompt, adequate, and effective compensation has been or is being made to the citizen, corporation, partnership, or association referred to in clause (i),

(II) good faith negotiations to provide prompt, adequate, and effective compensation under the applicable provisions of international law are in progress, or the country described in clause (i) is otherwise taking steps to discharge its obligations under international law with respect to such citizen, corporation, partnership, or association, or

(III) a dispute involving such citizen, corporation, partnership, or association over compensation for such a seizure has been submitted to arbitration under the provisions of the Convention for the Settlement of Investment Disputes, or in another mutually agreed upon forum, and the President promptly furnishes a copy of such determination to the Senate and House of Representatives.

(E) Such country fails to act in good faith in recognizing as binding or in enforcing arbitral awards in favor of United States citizens or a corporation, partnership, or association which is 50 percent or more beneficially owned by United States citizens, which have been made by arbitrators appointed for each case or by permanent arbitral bodies to which the parties involved have submitted their dispute.

(F) Such country aids or abets, by granting sanctuary from prosecution to, any individual or group which has committed an act of international terrorism or the Secretary of State makes a determination with respect to such country under section 2405(j)(1)(A) of title 50, Appendix.

(G) Such country has not taken or is not taking steps to afford internationally recognized worker rights to workers in the country (including any designated zone in that country).

Subparagraphs (D), (E), (F), and (G) shall not prevent the designation of any country as a beneficiary developing country under this subchapter if the President determines that such designation will be in the national economic interest of the United States and reports such determination to the Congress with the reasons therefor.

(c) Factors affecting country designation

In determining whether to designate any country as a beneficiary developing country under this subchapter, the President shall take into account:

(1) an expression by such country of its desire to be so designated;

(2) the level of economic development of such country, including its per capita gross national product, the living standards of its inhabitants, and any other economic factors which the resident deems appropriate;

(3) whether or not other major developed countries are extending generalized preferential tariff treatment to such country;

(4) the extent to which such country has assured the United States that it will provide equitable and reasonable access to the markets and basic commodity resources of such country and the extent to which such country has assured the United States that it will refrain from engaging in unreasonable export practices;

(5) the extent to which such country is providing adequate and effective protection of intellectual property rights;

(6) the extent to which such country has taken action to:

(A) reduce trade distorting investment practices and policies (including export performance requirements); and

(B) reduce or eliminate barriers to trade in services; and

(7) whether or not such country has taken or is taking steps to afford to workers in that country (including any designated zone in that country) internationally recognized worker rights.

(d) Withdrawal, suspension, or limitation of country designation

(1) In general

The President may withdraw, suspend, or limit the application of the duty-free treatment accorded under this subchapter with respect to any country. In taking any action under this subsection, the President shall consider the factors set forth in section 2461 of this title and subsection (c) of this section.

(2) Changed circumstances

The President shall, after complying with the requirements of subsection (f)(2) of this section, withdraw or suspend the designation of any country as a beneficiary developing country if, after such designation, the President determines that as the result of changed circumstances such country would be barred from designation as a beneficiary developing country under subsection (b)(2) of this section. Such country shall cease to be a beneficiary developing country on the day on which the President issues an Executive order or Presidential proclamation revoking the designation of such country under this subchapter.

(3) Advice to Congress

The President shall, as necessary, advise the Congress on the application of section 2461 of this title and subsection (c) of this section, and the actions the President has taken to withdraw, to suspend, or to limit the application of duty-free treatment with respect to any country which has failed to adequately take the actions described in subsection (c) of this section.

(e) Mandatory graduation of beneficiary developing countries

If the President determines that a beneficiary developing country has become a “high income” country, as defined by the official statistics of the International Bank for Reconstruction and Development, then the President shall terminate the designation of such country as a beneficiary developing country for purposes of this subchapter, effective on January 1 of the second year following the year in which such determination is made.

(f) Congressional notification

(1) Notification of designation

(A) In general

Before the President designates any country as a beneficiary developing country under this subchapter, the President shall notify the Congress of the President’s intention to make such designation, together with the considerations entering into such decision.

(B) Designation as least-developed beneficiary developing country

At least 60 days before the President designates any country as a least-developed beneficiary developing country, the President shall notify the Congress of the President’s intention to make such designation.

(2) Notification of termination

If the President has designated any country as a beneficiary developing country under this subchapter, the President shall not terminate such designation unless, at least 60 days before such termination, the President has notified the Congress and has notified such country of the President’s intention to terminate such designation, together with the considerations entering into such decision.

Sec. 2463. Designation of eligible articles

(a) Eligible articles

(1) Designation

(A) In general

Except as provided in subsection (b) of this section, the President is authorized to designate articles as eligible articles from all beneficiary developing countries for purposes of this subchapter by Executive order or Presidential proclamation after receiving the advice of the International Trade Commission in accordance with subsection (e) of this section.

(B) Least-developed beneficiary developing countries

Except for articles described in subparagraphs (A), (B), and (E) of subsection (b)(1) of this section and articles described in paragraphs (2) and (3) of subsection (b) of this section, the President may, in carrying out section 2462(d)(1) of this title and subsection (c)(1) of this section, designate articles as eligible articles only for countries designated as least-developed beneficiary developing countries under section 2462(a)(2) of this title if, after receiving the advice of the International Trade Commission in accordance with subsection (e) of this section, the President determines that such articles are not import-sensitive in the context of imports from least-developed beneficiary developing countries.

(C) Three-year rule

If, after receiving the advice of the International Trade Commission under subsection (e) of this section, an article has been formally considered for designation as an eligible article under this subchapter and denied such designation, such article may not be reconsidered for such designation for a period of 3 years after such denial.

(2) Rule of origin

(A) General rule

The duty-free treatment provided under this subchapter shall apply to any eligible article which is the growth, product, or manufacture of a beneficiary developing country if :

(i) that article is imported directly from a beneficiary developing country into the customs territory of the United States; and

(ii) the sum of:

(I) the cost or value of the materials produced in the beneficiary developing country or any two or more such countries that are members of the same association of countries and are treated as one country under section 2467(2) of this title, plus

(II) the direct costs of processing operations performed in such beneficiary developing country or such member countries, is not less than 35 percent of the appraised value of such article at the time it is entered.

(B) Exclusions

An article shall not be treated as the growth, product, or manufacture of a beneficiary developing country by virtue of having merely undergone:

(i) simple combining or packaging operations, or

(ii) mere dilution with water or mere dilution with another substance that does not materially alter the characteristics of the article.

(3) Regulations

The Secretary of the Treasury, after consulting with the United States Trade Representative, shall prescribe such regulations as may be necessary to carry out paragraph (2), including, but not limited to, regulations providing that, in order to be eligible for duty-free treatment under this subchapter, an article:

(A) must be wholly the growth, product, or manufacture of a beneficiary developing country, or

(B) must be a new or different article of commerce which has been grown, produced, or manufactured in the beneficiary developing country.

(b) Articles that may not be designated as eligible articles

(1) Import-sensitive articles

The President may not designate any article as an eligible article under subsection (a) of this section if such article is within one of the following categories of import-sensitive articles:

(A) Textile and apparel articles which were not eligible articles for purposes of this subchapter on January 1, 1994, as this subchapter was in effect on such date.

(B) Watches, except those watches entered after June 30, 1989, that the President specifically determines, after public notice and comment, will not cause material injury to watch or watch band, strap, or bracelet manufacturing and assembly operations in the United States or the United States insular possessions.

(C) Import-sensitive electronic articles.

(D) Import-sensitive steel articles.

(E) Footwear, handbags, luggage, flat goods, work gloves, and leather wearing apparel which were not eligible articles for purposes of this subchapter on January 1, 1995, as this subchapter was in effect on such date.

(F) Import-sensitive semi-manufactured and manufactured glass products.

(G) Any other articles which the President determines to be import-sensitive in the context of the Generalized System of Preferences.

(2) Articles against which other actions taken

An article shall not be an eligible article for purposes of this subchapter for any period during which such article is the subject of any action proclaimed pursuant to section 2253 of this title or section 1862 or 1981 of this title.

(3) Agricultural products

No quantity of an agricultural product subject to a tariff-rate quota that exceeds the in-quota quantity shall be eligible for duty-free treatment under this subchapter.

(c) Withdrawal, suspension, or limitation of duty-free treatment; competitive need limitation

(1) In general

The President may withdraw, suspend, or limit the application of the duty-free treatment accorded under this subchapter with respect to any article, except that no rate of duty may be established with respect to any article pursuant to this subsection other than the rate which would apply but for this subchapter. In taking any action under this subsection, the President shall consider the factors set forth in sections 2461 and 2462(c) of this title.

(2) Competitive need limitation

(A) Basis for withdrawal of duty-free treatment

(i) In general

Except as provided in clause (ii) and subject to subsection (d) of this section, whenever the President determines that a beneficiary developing country has exported (directly or indirectly) to the United States during any calendar year beginning after December 31, 1995:

(I) a quantity of an eligible article having an appraised value in excess of the applicable amount for the calendar year, or

(II) a quantity of an eligible article equal to or exceeding 50 percent of the appraised value of the total imports of that article into the United States during any calendar year, the President shall, not later than July 1 of the next calendar year, terminate the duty-free treatment for that article from that beneficiary developing country.

(ii) Annual adjustment of applicable amount

For purposes of applying clause (i), the applicable amount is:

(I) for 1996, $75,000,000, and

(II) for each calendar year thereafter, an amount equal to the applicable amount in effect for the preceding calendar year plus $5,000,000.

(B) “Country” defined

For purposes of this paragraph, the term “country” does not include an association of countries which is treated as one country under section 2467(2) of this title, but does include a country which is a member of any such association.

(C) Redesignations

A country which is no longer treated as a beneficiary developing country with respect to an eligible article by reason of subparagraph (A) may, subject to the considerations set forth in sections 2461 and 2462 of this title, be redesignated a beneficiary developing country with respect to such article if imports of such article from such country did not exceed the limitations in subparagraph (A) during the preceding calendar year.

(D) Least-developed beneficiary developing countries

Subparagraph (A) shall not apply to any least-developed beneficiary developing country.

(E) Articles not produced in the United States excluded

Subparagraph (A)(i)(II) shall not apply with respect to any eligible article if a like or directly competitive article was not produced in the United States on January 1, 1995.

(F) De minimis waivers

(i) In general

The President may disregard subparagraph (A)(i)(II) with respect to any eligible article from any beneficiary developing country if the aggregate appraised value of the imports of such article into the United States during the preceding calendar year does not exceed the applicable amount for such preceding calendar year.

(ii) Applicable amount

For purposes of applying clause (i), the applicable amount is:

(I) for calendar year 1996, $13,000,000, and

(II) for each calendar year thereafter, an amount equal to the applicable amount in effect for the preceding calendar year plus $500,000.

(d) Waiver of competitive need limitation

(1) In general

The President may waive the application of subsection (c)(2) of this section with respect to any eligible article of any beneficiary developing country if, before July 1 of the calendar year beginning after the calendar year for which a determination described in subsection (c)(2)(A) of this section was made with respect to such eligible article, the President:

(A) receives the advice of the International Trade Commission under section 1332 of this title on whether any industry in the United States is likely to be adversely affected by such waiver,

(B) determines, based on the considerations described in sections 2461 and 2462(c) of this title and the advice described in subparagraph (A), that such waiver is in the national economic interest of the United States, and

(C) publishes the determination described in subparagraph (B) in the Federal Register.

(2) Considerations by the President

In making any determination under paragraph (1), the President shall give great weight to:

(A) the extent to which the beneficiary developing country has assured the United States that such country will provide equitable and reasonable access to the markets and basic commodity resources of such country, and

(B) the extent to which such country provides adequate and effective protection of intellectual property rights.

(3) Other bases for waiver

The President may waive the application of subsection (c)(2) of this section if, before July 1 of the calendar year beginning after the calendar year for which a determination described in subsection (c)(2) of this section was made with respect to a beneficiary developing country, the President determines that:

(A) there has been a historical preferential trade relationship between the United States and such country,

(B) there is a treaty or trade agreement in force covering economic relations between such country and the United States, and

(C) such country does not discriminate against, or impose unjustifiable or unreasonable barriers to, United States commerce, and the President publishes that determination in the Federal Register.

(4) Limitations on waivers

(A) In general

The President may not exercise the waiver authority under this subsection with respect to a quantity of an eligible article entered during any calendar year beginning after 1995, the aggregate appraised value of which equals or exceeds 30 percent of the aggregate appraised value of all articles that entered duty-free under this subchapter during the preceding calendar year.

(B) Other waiver limits

The President may not exercise the waiver authority provided under this subsection with respect to a quantity of an eligible article entered during any calendar year beginning after 1995, the aggregate appraised value of which exceeds 15 percent of the aggregate appraised value of all articles that have entered duty-free under this subchapter during the preceding calendar year from those beneficiary developing countries which for the preceding calendar year:

(i) had a per capita gross national product (calculated on the basis of the best available information, including that of the International Bank for Reconstruction and Development) of $5,000 or more; or

(ii) had exported (either directly or indirectly) to the United States a quantity of articles that was duty-free under this subchapter that had an aggregate appraised value of more than 10 percent of the aggregate appraised value of all articles that entered duty-free under this subchapter during that year.

(C) Calculation of limitations

There shall be counted against the limitations imposed under subparagraphs (A) and (B) for any calendar year only that value of any eligible article of any country that:

(i) entered duty-free under this subchapter during such calendar year; and

(ii) is in excess of the value of that article that would have been so entered during such calendar year if the limitations under subsection (c)(2)(A) of this section applied.

(5) Effective period of waiver

Any waiver granted under this subsection shall remain in effect until the President determines that such waiver is no longer warranted due to changed circumstances.

(e) International Trade Commission advice

Before designating articles as eligible articles under subsection (a)(1) of this section, the President shall publish and furnish the International Trade Commission with lists of articles which may be considered for designation as eligible articles for purposes of this subchapter. The provisions of sections 2151, 2152, 2153, and 2154 of this title shall be complied with as though action under section 2461 of this title and this section were action under section 2133 of this title to carry out a trade agreement entered into under section 2133 of this title.

(f) Special rule concerning Puerto Rico

No action under this subchapter may affect any tariff duty imposed by the Legislature of Puerto Rico pursuant to section 1319 of this title on coffee imported into Puerto Rico.

Appendix 3

United States Customs Service rules on the GSP in the Code of Federal Regulations

TITLE 19 — CUSTOMS DUTIES

PART 10 — ARTICLES CONDITIONALLY FREE, SUBJECT TO A REDUCED RATE, ETC.

Sec. 10.172 Claim for exemption from duty under the Generalized System of Preferences.

A claim for an exemption from duty on the ground that the Generalized System of Preferences applies shall be allowed by the port director only if he is satisfied that the requirements set forth in this section and Secs. 10.173 through 10.178 have been met. If duty-free treatment is claimed at the time of entry, a written claim shall be filed on the entry document by placing the symbol “A” as a prefix to the subheading of the Harmonized Tariff Schedule of the United States for each article for which such treatment is claimed.

Sec. 10.173 Evidence of country of origin.

(a) Shipments covered by a formal entry

(1) Merchandise not wholly the growth, product, or manufacture of a beneficiary developing country.

(i) Declaration. In a case involving merchandise covered by a formal entry which is not wholly the growth, product, or manufacture of a single beneficiary developing country, the exporter of the merchandise or other appropriate party having knowledge of the relevant facts shall be prepared to submit directly to the port director, upon request, a declaration setting forth all pertinent detailed information concerning the production or manufacture of the merchandise. When requested by the port director, the declaration shall be prepared in substantially the following form:

GSP DECLARATION

I,_______________________________________________________(name), hereby declare that the articles described below were produced or manufactured in ________________ (country) by means of processing operations performed in that country as set forth below and were also subjected to processing operations in the other country or countries which are members of the same association of countries as set forth below and incorporate materials produced in the country named above or in any other country or countries which are members of the same association of countries as set forth below:

Processing operations performed on articles Materials produced in a beneficiary developing country or members of the same association
Number and date if invoices Description of articles and quantity Description of processing operations and country of processing Direct costs of processing operations Description of material, production process and country of production Cost or value of material
………………. ………………. ………………. ………………. ……………….
………………. ………………. ………………. ………………. ……………….
………………. ………………. ………………. ………………. ……………….
………………. ………………. ………………. ………………. ……………….

Date___________________________________________________________________

Address________________________________________________________________

Signature_______________________________________________________________

Title___________________________________________________________________

(ii) Retention of records and submission of declaration. The information necessary for preparation of the declaration shall be retained in the files of the party responsible for its preparation and submission for a period of 5 years. In the event that the port director requests submission of the declaration during the 5-year period, it shall be submitted by the appropriate party directly to the port director within 60 days of the date of the request or such additional period as the port director may allow for good cause shown. Failure to submit the declaration in a timely fashion will result in a denial of duty-free treatment.

(2) Merchandise wholly the growth, product, or manufacture of a beneficiary developing country.

In a case involving merchandise covered by a formal entry which is wholly the growth, product, or manufacture of a single beneficiary developing country, a statement to that effect shall be included on the commercial invoice provided to Customs.

(b) Shipments covered by an informal entry.

Although the filing of the declaration provided for in paragraph (a)(1)(i) of this section will not be required for a shipment covered by an informal entry, the port director may require such other evidence of country of origin as deemed necessary.

(c) Verification of documentation.

Any evidence of country of origin submitted under this section shall be subject to such verification as the port director deems necessary. In the event that the port director is prevented from obtaining the necessary verification, the port director may treat the entry as dutiable.

Sec. 10.174 Evidence of direct shipment.

(a) Documents constituting evidence of direct shipment.

The port director may require that appropriate shipping papers, invoices, or other documents be submitted within 60 days of the date of entry as evidence that the articles were “imported directly”, as that term is defined in Sec. 10.175.

Any evidence of direct shipment required by the port director shall be subject to such verification as he deems necessary.

(b) Waiver of evidence of direct shipment.

The port director may waive the submission of evidence of direct shipment when he is otherwise satisfied, taking into consideration the kind and value of the merchandise, that the merchandise clearly qualifies for treatment under the Generalized System of Preferences.

Sec. 10.175 Imported directly defined.

Eligible articles shall be imported directly from a beneficiary developing country to qualify for treatment under the Generalized System of Preferences. For purposes of Secs. 10.171 through 10.178 the words “imported directly” mean:

(a) Direct shipment from the beneficiary country to the United States without passing through the territory of any other country; or

(b) If the shipment is from a beneficiary developing country to the United States through the territory of any other country, the merchandise in the shipment does not enter into the commerce of any other country while en route to the United States, and the invoice, bills of lading, and other shipping documents show the United States as the final destination; or

(c) If shipped from the beneficiary developing country to the United States through a free trade zone in a beneficiary developing country, the merchandise shall not enter into the commerce of the country maintaining the free trade zone, and

(1) The eligible articles must not undergo any operation other than:

(i) Sorting, grading, or testing,

(ii) Packing, unpacking, changes of packing, decanting or repacking into other containers,

(iii) Affixing marks, labels, or other like distinguishing signs on articles or their packing, if incidental to operations allowed under this section, or

(iv) Operations necessary to ensure the preservation of merchandise in its condition as introduced into the free trade zone.

(2) Merchandise may be purchased and resold, other than at retail, for export within the free trade zone.

(3) For the purposes of this section, a free trade zone is a predetermined area or region declared and secured by or under governmental authority, where certain operations may be performed with respect to articles, without such articles having entered into the commerce of the country maintaining the free trade zone; or

(d) If the shipment is from any beneficiary developing country to the U.S through the territory of any other country and the invoices and other documents do not show the U.S as the final destination, the articles in the shipment upon arrival in the United States are imported directly only if they:

(1) Remained under the control of the customs authority of the intermediate country;

(2) Did not enter into the commerce of the intermediate country except for the purpose of sale other than at retail, and the port director is satisfied that the importation results from the original commercial transaction between the importer and the producer or the latter’s sales agent; and

(3) Were not subjected to operations other than loading and unloading, and other activities necessary to preserve the articles in good condition; or

(e) (1) Shipment to the United States from a beneficiary developing country which is a member of an association of countries treated as one country under section 502(a)(3), Trade Act of 1974, as amended (19 United StatesC.

2462(a)(3)), through the territory of a former beneficiary developing country whose designation as a member of the same association for GSP purposes was terminated by the President pursuant to section 504, Trade Act of 1974, as amended (19 United StatesC. 2464), provided the articles in the shipment did not enter into the commerce of the former beneficiary developing country except for purposes of performing one or more of the operations specified in paragraph (c)(1) of this section and except for purposes of purchase or resale, other than at retail, for export.

(2) The designation of the following countries as members of an association of countries for GSP purposes has been terminated by the President pursuant to section 504 of the Trade Act of 1974 (19 United StatesC. 2464):

The Bahamas
Brunei Darussalam
Singapore

Sec. 10.176 Country of origin criteria.

(a) Merchandise produced in a beneficiary developing country or any two or more countries which are members of the same association of countries.

Merchandise which is (1) the growth, product, manufacture, or assembly of (i) a beneficiary developing country or

(ii) any two or more countries which are members of the same association of countries and (2) imported directly from such beneficiary developing country or member countries, may quality for duty-free entry under the Generalized System of Preferences (“GSP”). However, duty free entry under GSP may be accorded only if: (i) The sum of the cost or value of the materials produced in the beneficiary developing country or any two or more countries which are members of the same association of countries which is treated as one country under section 502(a)(3), Trade Act of 1974, as amended (19 United StatesC. 2462(a)(3)), plus (ii) the direct costs of processing operations performed in such beneficiary developing country or member countries, is not less than 35 percent of the appraised value of the article at the time of its entry into the customs territory of the United States.

(b) [Reserved]

(c) Merchandise grown, produced, or manufactured in a beneficiary developing country.

Merchandise which is wholly the growth, product, or manufacture of a beneficiary developing country, or an association of countries treated as one country under section 502(a)(3) of the Trade Act of 1974 as amended (19 United StatesC. 2462(a)(3)) and Sec. 10.171(b), and manufactured products consisting of materials produced only in such country or countries, shall normally be presumed to meet the requirements set forth in this section.

Sec. 10.177 Cost or value of materials produced in the beneficiary developing country.

(a) “Produced in the beneficiary developing country” defined.

For purposes of Secs. 10.171 through 10.178, the words “produced in the beneficiary developing country” refer to the constituent materials of which the eligible article is composed which are either:

(1) Wholly the growth, product, or manufacture of the beneficiary developing country; or

(2) Substantially transformed in the beneficiary developing country into a new and different article of commerce.

(b) Questionable origin.

When the origin of an article either is not ascertainable or not satisfactorily demonstrated to the port director, the article shall not be considered to have been produced in the beneficiary developing country.

(c) Determination of cost or value of materials produced in the beneficiary developing country.

(1) The cost or value of materials produced in the beneficiary developing country includes:

(i) The manufacturer’s actual cost for the materials;

(ii) When not included in the manufacturer’s actual cost for the materials, the freight, insurance, packing, and

all other costs incurred in transporting the materials to the manufacturer’s plant;

(iii) The actual cost of waste or spoilage (material list), less the value of recoverable scrap; and

(iv) Taxes and/or duties imposed on the materials by the beneficiary developing country, or an association of countries treated as one country, provided they are not remitted upon exportation.

(2) Where the material is provided to the manufacturer without charge, or at less than fair market value, its cost or value shall be determined by computing the sum of:

(i) All expenses incurred in the growth, production, manufacture or assembly of the material, including general expenses;

(ii) An amount for profit; and

(iii) Freight, insurance, packing, and all other costs incurred in transporting the materials to the manufacturer’s plant.

If the pertinent information needed to compute the cost or value of the materials is not available, the appraising officer may ascertain or estimate the value thereof using all reasonable ways and means at his disposal.

Sec. 10.178 Direct costs of processing operations performed in the beneficiary developing country.

(a) Items included in the direct costs of processing operations.

As used in Sec. 10.176, the words “direct costs of processing operations” means those costs either directly incurred in, or which can be reasonably allocated to, the growth, production, manufacture, or assembly of the specific merchandise under consideration. Such costs include, but are not limited to:

(1) All actual labor costs involved in the growth, production, manufacture, or assembly of the specific merchandise, including fringe benefits, on-the-job training, and the cost of engineering, supervisory, quality control, and similar personnel;

(2) Dies, molds, tooling, and depreciation on machinery and equipment which are allocable to the specific merchandise;

(3) Research, development, design, engineering, and blueprint costs insofar as they are allocable to the specific merchandise; and

(4) Costs of inspecting and testing the specific merchandise.

(b) Items not included in the direct costs of processing operations.

Those items which are not included within the meaning of the words “direct costs of processing operations” are those which are not directly attributable to the merchandise under consideration or are not “costs” of manufacturing the product. These include, but are not limited to:

(1) Profit; and

(2) General expenses of doing business which are either not allocable to the specific merchandise or are not related to the growth, production, manufacture, or assembly of the merchandise, such as administrative salaries, casualty and liability insurance, advertising, and salesmen’s salaries, commissions, or expenses.

Appendix 4

United States Trade Representative rules on the GSP in the Code of Federal Regulations

FOREIGN TRADE
TRADE REPRESENTATIVE

PART 2007 — REGULATIONS OF THE United States TRADE REPRESENTATIVE PERTAINING TO ELIGIBILITY OF ARTICLES AND COUNTRIES FOR THE GENERALIZED SYSTEM OF PREFERENCE PROGRAM (GSP (15 CFR PART 2007))

Sec. 2007.0 Requests for reviews.

(a) An interested party may submit a request (1) that additional articles be designated as eligible for GSP duty-free treatment, provided that the article has not been accepted for reviewwithin the three preceding calendar years; or (2) that the duty-free treatment accorded to eligible articles under the GSP be withdrawn, suspended or limited; or (3) for a determination of whether a like or directly competitive product was produced in the United States on January 3, 1985 for the purposes of section 504(d)(1) (19 United States 2464(d)(1)); or (4) that the President exercise his waiver authority with respect to a specific article or articles pursuant to section 504(c)(3) (19 United StatesC. 2464(c)(3)); or (5) that product coverage be otherwise modified.

(b) During the annual reviews and general reviews conducted pursuant to the schedule set out in Sec. 2007.3 any person may file a request to have the GSP status of any eligible beneficiary developing country reviewed with respect to any of the designation criteria listed in section 502(b) or 502(c) (19 United StatesC. 2642 (b) and (c)).

Such requests must (1) specify the name of the person or the group requesting the review; (2) identify the beneficiary country that would be subject to the review; (3) indicate the specific section 502(b) or 502(c) criteria which the requestor believes warrants review; (4) provide a statement of reasons why the beneficiary country’s status should be reviewed along with all available supporting information; (5) supply any other relevant information as requested by the GSP Subcommittee. If the subject matter of the request has been reviewed pursuant to a previous request, the request must include substantial new information warranting further consideration of the issue.

(c) An interested party or any other person may make submissions supporting, opposing or otherwise commenting on a request submitted pursuant to either paragraph (a) or (b) of this section.

(d) For the purposes of the regulations set out under Sec. 2007.0 et seq., an interested party is defined as a party who has significant economic interest in the subject matter of the request, or any other party representing a significant economic interest that would be materially affected by the action requested, such as a domestic producer of a like or directly competitive article, a commercial importer or retailer of an article which is eligible for the GSP or for which such eligibility is requested, or a foreign government.

(e) All requests and other submissions should be submitted in 20 copies, and should be addressed to the Chairman, GSP Subcommittee, Trade Policy Staff Committee, Office of the United States Trade Representative, 600 17th Street, NW., Washington, DC 20506. Requests by foreign governments may be made in the form of diplomatic correspondence provided that such requests comply with the requirements of Sec. 2007.1.

(f) The Trade Policy Staff Committee (TPSC) may at any time, on its own motion, initiate any of the actions described in paragraph (a) or (b) of this section.

Sec. 2007.1 Information required of interested parties in submitting requests for modifications in the last of eligible articles.

(a) General Information Required. A request submitted pursuant to this part, hereinafter also referred to as a petition, except requests submitted pursuant to Sec. 2007.0(b), shall state clearly on the first page that it is a request for action with respect to the provision of duty-free treatment for an article or articles under the GSP, and must contain all information listed in this paragraph and in paragraphs (b) and (c). Petitions which do not contain the information required by this paragraph shall not be accepted for review except upon a showing that the petitioner made a good faith effort to obtain the information required. Petitions shall contain, in addition to any other information specifically requested, the following information:

(1) The name of the petitioner, the person, firm or association represented by the petitioner, and a brief description of the interest of the petitioner claiming to be affected by the operation of the GSP;

(2) An identification of the product or products of interest to the petitioner, including a detailed description of products and their uses and the identification of the pertinent item number of the Tariff Schedules of the United States (TSUS). Where the product or products of interest are included withother products in a basket category of the TSUS, provide a detailed description of the product or products of interest;

(3) A description of the action requested, together with a statement of the reasons therefor and any supporting information;

(4) A statement of whether to the best of the Petitioner’s knowledge, the reasoning and information has been presented to the TPSC previously either by the petitioner or another party. If the Petitioner has knowledge the request has been made previously, it must include either new information which indicates changed circumstances or a rebuttal of the factors supporting the denial of the previous request. If it is a request for a product addition, the previous request must not have been formally accepted for review within the preceding three calendar year period; and

(5) A statement of the benefits anticipated by the petitioner if the request is granted, along with supporting facts or arguments.

(b) Requests to withdraw, limit or suspend eligibility with respect to designated articles. Petitions requesting withdrawal or limitation of duty-free treatment accorded under GSP to an eligible article or articles must include the following information with respect to the relevant United States industry for the most recent three year period: (1) The names, number and locations of the firms producing a like or directly competitive product;

(2) Actual production figures;

(3) Production capacity and capacity utilization;

(4) Employment figures, including number, type, wage rate, location, and changes in any of these elements;

(5) Sales figures in terms of quantity, value and price;

(6) Quantity and value of exports, as well as principal export markets;

(7) Profitability of firm on firms producing the like product, if possible show profit data by product line;

(8) Analysis of cost including materials, labor and overhead;

(9) A discussion of the competitive situation of the domestic industry;

(10) Identification of competitors; analysis of the effect imports receiving duty-free treatment under the GSP have on competition and the business of the interest on whose behalf the request is made;

(11) Any relevant information relating to the factors listed in section 501 and 502(c) of Title V of the Trade Act of 1974, as amended (19 United StatesC. 2501, 502(c)) such as identification of tariff and non-tariff barriers to sales in foreign markets;

(12) Any other relevant information including any additional information that may be requested by the GSP Subcommittee.

This information should be submitted with the request for each article that is the subject of the request, both for the party making the request, and to the extent possible, for the industry to which the request pertains.

(c) Requests to designate new articles. Information to be provided in petitions requesting the designation of new articles submitted by interested parties must include for the most recent three year period the following information for the beneficiary country on whose behalf the request is being made and, to the extent possible, other principal beneficiary country suppliers:

(1) Identification of the principal beneficiary country suppliers expected to benefit from proposed modification;

(2) Name and location of firms;

(3) Actual production figures (and estimated increase in GSP status is granted);

(4) Actual production and capacity utilization (and estimated increase if GSP status is granted);

(5) Employment figures, including numbers, type, wage rate, location and changes in any of these elements if GSP treatment is granted;

(6) Sales figures in terms of quantity, value and prices;

(7) Information on total exports including principal markets, the distribution of products, existing tariff preferences in such markets, total quantity, value and trends in exports;

(8) Information on exports to the United States in terms of quantity, value and price, as well as considerations which affect the competitiveness of these exports relative to exports to the United States by other beneficiary countries of a like or directly competitive product. Where possible, petitioners should provide information on the development of the industry in beneficiary countries and trends in their production and promotional activities;

(9) Analysis of cost including materials, labor and overhead;

(10) Profitability of firms producing the product;

(11) Information on unit prices and a statement of other considerations such as variations in quality or use that affect price competition;

(12) If the petition is submitted by a foreign government or a government controlled entity, it should include a statement of the manner in which the requested action would further the economic development of the country submitting the petition;

(13) If appropriate, an assessment of how the article would qualify under the GSP’s 35 percent value-added requirements; and

(14) Any other relevant information, including any information that may be requested by the GSP Subcommittee.

Submissions made by persons in support of or opposition to a request made under this part should conform to the requirements for requests contained in Sec. 2007.1(a) (3) and (4), and should supply such other relevant information as is available.

Sec. 2007.2 Action following receipt of requests for modifications in the list of eligible articles and for reviews of the GSP status of eligible beneficiary countries with respect to designation criteria.

(a) (1) If a request submitted pursuant to Sec. 2007.0(a) does not conform to the requirements set forth above, or if it is clear from available information that the request does not warrant further consideration, the request shall not be accepted for review. Upon written request, requests which are not accepted for review will be returned together with a written statement of the reasons why the request was not accepted.

(2) If a request submitted pursuant to Sec. 2007.0(b) does not conform to the requirements set forth above, or if the request does not provide sufficient information relevant to subsection 502(b) or 502(c) (19 United StatesC. 2642 (b) and (c)) to warrant review, or if it is clear from available information that the request does not fall within the criteria of subsection 502(b) or 502(c), the request shall not be accepted for review. Upon written request, requests which are not accepted for review will be returned together with a written statement of the reasons why the request was not accepted.

(b) Requests which conform to the requirements set forth above or for which petitioners have demonstrated a good faith effort to obtain information in order to meet the requirements set forth above, and for which further consideration is deemed warranted, shall be accepted for review.

(c) The TPSC shall announce in the Federal Register those requests which will be considered for full examination in the annual review and the deadlines for submissions made pursuant to the review, including the deadlines for submission of comments on the United States International Trade Commission (USITC) report in instances in which USITC advice is requested.

(d) In conducting annual reviews, the TPSC shall hold public hearings in order to provide the opportunity for public testimony on petitions and requests filed pursuant to paragraphs (a) and (b) of Sec. 2007.0.

(e) As appropriate, the USTR on behalf of the President will request advice from the USITC.

(f) The GSP Subcommittee of the TPSC shall conduct the first level of interagency consideration under this part, and shall submit the results of its review to the TPSC.

(g) The TPSC shall review the work of the GSP Subcommittee and shall conduct, as necessary, further reviews of requests submitted and accepted under this part. Unless subject to additional review, the TPSC shall prepare recommendations for the President on any modifications to the GSP under this part. The Chairman of the TPSC shall report the results of the TPSC’s review to the United States Trade Representative who may convene the Trade Policy Review Group (TPRG) or the Trade Policy Committee (TPC) for further review of recommendations and other decisions as necessary. The United States Trade Representative, after receiving the advice of the TPSC, TPRG or TPC, shall make recommendations to the President on any modifications to the GSP under this part, including recommendations that no modifications be made.

(h) In considering whether to recommend: (1) That additional articles be designated as eligible for the GSP; (2) that the duty-free treatment accorded to eligible articles under the GSP be withdrawn, suspended or limited; (3) that product coverage be otherwise modified; or (4) that changes be made with respect to the GSP status of eligible beneficiary countries, the GSP Subcommittee on behalf of the TPSC, TPRG, or TPC shall review the relevant information submitted in connection with or concerning a request under this part together with any other information which may be available relevant to the statutory prerequisites for Presidential action contained in Title V of the Trade Act of 1974, as amended (19 United StatesC. 2461-2465).

Sec. 2007.3 Timetable for reviews.

(a) Annual review.

Beginning in calendar year 1986, reviews of pending requests shall be conducted at least once each year, according to the following schedule, unless otherwise specified by Federal Register notice:

(1) June 1, deadline for acceptance of petitions for review;

(2) July 15, Federal Register announcement of petitions accepted for review;

(3) September/October — public hearings and submission of written briefs and rebuttal materials;

(4) December/January — opportunity for public comment on USITC public reports;

(5) Results announced on April 1 will be implemented on July 1, the statutory effective date of modifications to the program. If the date specified is on or immediately follows a weekend or holiday, the effective date will be on the second working day following such weekend or holiday.

(b) Requests filed pursuant to paragraph (a) or (b) of Sec. 2007.0 which indicate the existence of unusual circumstances warranting an immediate review may be considered separately.

Requests for such urgent consideration should contain a statement of reasons indicating why an expedited review is warranted.

(c) General Review.

Section 504(c)(2) of Title V of the Trade Act of 1974 (19 United StatesC. 2464(c)(2)) requires that, not later than January 4, 1987 and periodically thereafter, the President conduct a general review of eligible articles based on the considerations in sections 501 and 502(c) of Title V. The initiation and scheduling of such reviews as well as the timetable for submission of comments and statements will be announced in the Federal Register. The first general review was initiated on February 14, 1985 and will be completed by January 3, 1987. The initiation of the review and deadlines for submission of comments and statements were announced in the Federal Register on February 14, 1985 (50 FR 6294).

Sec. 2007.4 Publication regarding requests.

(a) Whenever a request is received which conforms to these regulations or which is accepted pursuant to Sec. 2007.2 a statement of the fact that the request has been received, the subject matter of the request (including if appropriate, the TSUS item number or numbers and description of the article or articles covered by the request), and a request for public comment on the petitions received shall be published in the Federal Register.

(b) Upon the completion of a review and publication of any Presidential action modifying the GSP, a summary of the decisions made will be published in the Federal Register including:

(1) A list of actions taken in response to requests; and

(2) A list of requests which are pending.

(c) Whenever, following a review, there is to be no change in the status of an article with respect to the GSP in response to a request filed under Sec. 2007.0(a), the party submitting a request with respect to such articles may request an explanation of factors considered.

(d) Whenever, following a review, there is to be no change in the status of a beneficiary country with respect to the GSP in response to a request filed under Sec. 2007.0(b), the GSP Subcommittee will notify the party submitting the request in writing of the reasons why the requested action was not taken.

Sec. 2007.5 Written briefs and oral testimony.

Sections 2003.2 and 2003.4 of this chapter shall be applicable to the submission of any written briefs or requests to present oral testimony in connection with a review under this part. For the purposes of this section, the term “interested party” as used in Secs. 2003.2 and 2003.4 shall be interpreted as including parties submitting petitions and requests pursuant to Sec. 2007.0(a) or (b) as well as any other person wishing to file written briefs or present oral testimony.

Sec. 2007.6 Information open to public inspection.

With exception of information subject to Sec. 2007.7 any person may, upon request inspect at the Office of the United States Trade Representative:

(a) Any written request, brief, or similar submission of information made pursuant to this part; and

(b) Any stenographic record of any public hearings which may be held pursuant to this part.

Sec. 2007.7 Information exempt from public inspection.

(a) Information submitted in confidence shall be exempt from public inspection if it is determined that the disclosure of such information is not required by law.

(b) A party requesting an exemption from public inspection for information submitted in writing shall clearly mark each page “Submitted in Confidence” at the top, and shall submit a nonconfidential summary of the confidential information. Such person shall also provide a written explanation of why the material should be so protected.

(c) A request for exemption of any particular information may be denied if it is determined that such information is not entitled to exemption under law. In the event of such a denial, the information will be returned to the person who submitted it, with a statement of the reasons for the denial.

Sec. 2007.8 Other reviews of article eligibilities.

(a) As soon after the beginning of each calendar year as relevant trade data for the preceding year are available, modifications of the GSP in accordance with section 504(c) of the Trade Act of 1974 as amended (19 United StatesC. 2464) will be considered.

(b) General Review. Section 504(c)(2) of Title V of the Trade Act of 1974 as amended (19 United StatesC. 2464(c)(2)) requires that not later than January 4, 1987 and periodically thereafter, the President conduct a general review of eligible articles based on the considerations in sections 501 and 502 of Title V. The purpose of these reviews is to determine which articles from which beneficiary countries are “sufficiently competitive” to warrant a reduced competitive need limit. Those articles determined to be “sufficiently competitive” will be subject to a new lower competitive need limit set at 25 percent of the value of total U.S imports of the article, or $25 million (this figure will be adjusted annually in accordance with nominal changes in United States gross national product (GNP), using 1984 as the base year). All other articles will continue to be subject to the original competitive need limits of 50 percent or $25 million (this figure is adjusted annually using 1974 as the base year).

(1) Scope of General Reviews.

In addition to an examination the competitiveness of specific articles from particular beneficiary countries, the general review will also include consideration of requests for competitive need limit waivers pursuant to section 504(c)(3)(A) of Title V of the Trade Act of 1974 as amended (19 United StatesC. 2464(c)) and requests for a determination of no domestic production under section 504(d)(1) of Title V of the Trade Act of 1974 as amended (19 United StatesC. 2464(d)(1)).

(2) Factors To Be Considered.

In determining whether a beneficiary country should be subjected to the lower competitive need limits with respect to a particular article, the President shall consider the following factors contained in sections 501 and 502(c) of Title V:

(i) The effect such action will have on furthering the economic development of developing countries through expansion of their exports;

(ii) The extent to which other major developed countries are undertaking a comparable effort to assist developing countries by granting generalized preferences with respect to imports of products of such countries;

(iii) The anticipated impact of such action on the United States producers of like or directly competitive products;

(iv) The extent of the beneficiary developing country’s competitiveness with respect to eligible articles;

(v) The level of economic development of such country, including its per capita GNP, the living standard of its inhabitants and any other economic factors the President deems appropriate;

(vi) Whether or not the other major developed countries are extending generalized preferential tariff treatment to such country;

(vii) The extent to which such country has assured the United States it will provide equitable and reasonable access to the markets and basic commodity resources of such country and the extent to which such country has assured the United States that it will refrain from engaging in unreasonable export practices;

(viii) The extent to which such country is providing adequate and effective means under its laws for foreign nationals to secure, to exercise and to enforce exclusive rights in intellectual property, including patents, trademarks and copyrights;

(ix) The extent to which such country has taken action to:

(A) Reduce trade distorting investment practices and policies (including export performance requirements); and

(B) Reduce or eliminate barriers to trade in services; and

(x) Whether or not such country has taken or is taking steps to afford workers in that country (including any designated zone in that country) internationally recognized worker rights.

Appendix 5

Authorizing legislation for AGOA

Subtitle B--Trade Benefits

SEC. 111. ELIGIBILITY FOR CERTAIN BENEFITS.

(a) IN GENERAL- Title V of the Trade Act of 1974 is amended by inserting after section 506 the following new section:

SEC. 506A. DESIGNATION OF SUB-SAHARAN AFRICAN COUNTRIES FOR CERTAIN BENEFITS.

(a) AUTHORITY TO DESIGNATE-

(1) IN GENERAL- Notwithstanding any other provision of law, the President is authorized to designate a country listed in section 107 of the African Growth and Opportunity Act as a beneficiary sub-Saharan African country eligible for the benefits described in subsection (b)--

(A) if the President determines that the country meets the eligibility requirements set forth in section 104 of that Act, as such requirements are in effect on the date of the enactment of that Act; and

(B) subject to the authority granted to the President under subsections (a), (d), and (e) of section 502, if the country otherwise meets the eligibility criteria set forth in section 502.

(2) MONITORING AND REVIEW OF CERTAIN COUNTRIES- The President shall monitor, review, and report to Congress annually on the progress of each country listed in section 107 of the African Growth and Opportunity Act in meeting the requirements described in paragraph (1) in order to determine the current or potential eligibility of each country to be designated as a beneficiary sub-Saharan African country for purposes of this section. The President's determinations, and explanations of such determinations, with specific analysis of the eligibility requirements described in paragraph (1)(A), shall be included in the annual report required by section 106 of the African Growth and Opportunity Act.

(3) CONTINUING COMPLIANCE- If the President determines that a beneficiary sub-Saharan African country is not making continual progress in meeting the requirements described in paragraph (1), the President shall terminate the designation of that country as a beneficiary sub- Saharan African country for purposes of this section, effective on January 1 of the year following the year in which such determination is made.

(b) PREFERENTIAL TARIFF TREATMENT FOR CERTAIN ARTICLES-

(1) IN GENERAL- The President may provide duty-free treatment for any article described in section 503(b)(1)(B) through (G) that is the growth, product, or manufacture of a beneficiary sub- Saharan African country described in subsection (a), if, after receiving the advice of the International Trade Commission in accordance with section 503(e), the President determines that such article is not import-sensitive in the context of imports from beneficiary sub-Saharan African countries.

(2) RULES OF ORIGIN- The duty-free treatment provided under paragraph (1) shall apply to any article described in that paragraph that meets the requirements of section 503(a)(2), except that-- `(A) if the cost or value of materials produced in the customs territory of the United States is included with respect to that article, an amount not to exceed 15 percent of the appraised value of the article at the time it is entered that is attributed to such United States cost or value may be applied toward determining the percentage referred to in subparagraph (A) of section 503(a)(2); and `(B) the cost or value of the materials included with respect to that article that are produced in one or more beneficiary sub-Saharan African countries shall be applied in determining such percentage.

(c) BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES, ETC- For purposes of this title, the terms beneficiary sub-Saharan African country' and `beneficiary sub-Saharan African countries' mean a country or countries listed in section 107 of the African Growth and Opportunity Act that the President has determined is eligible under subsection (a) of this section.'.

(b) WAIVER OF COMPETITIVE NEED LIMITATION- Section 503(c)(2)(D) of the Trade Act of 1974 (19 United StatesC. 2463(c)(2)(D)) is amended to read as follows:

`(D) LEAST-DEVELOPED BENEFICIARY DEVELOPING COUNTRIES AND BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES- Subparagraph (A) shall not apply to any least-developed beneficiary developing country or any beneficiary sub- Saharan African country.'.

SEC. 112. TREATMENT OF CERTAIN TEXTILES AND APPAREL.

(a) PREFERENTIAL TREATMENT- Textile and apparel articles described in subsection (b) that are imported directly into the customs territory of the United States from a beneficiary sub-Saharan African country described in section 506A(c) of the Trade Act of 1974, shall enter the United States free of duty and free of any quantitative limitations in accordance with the provisions set forth in subsection (b), if the country has satisfied the requirements set forth in section 113.

(b) PRODUCTS COVERED- The preferential treatment described in subsection (a) shall apply only to the following textile and apparel products:

(1) APPAREL ARTICLES ASSEMBLED IN BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES- Apparel articles assembled in one or more beneficiary sub-Saharan African countries from fabrics wholly formed and cut in the United States, from yarns wholly formed in the United States, (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States and are wholly formed and cut in the United States) that are--

(A) entered under subheading 9802.00.80 of the Harmonized Tariff Schedule of the United States; or

(B) entered under chapter 61 or 62 of the Harmonized Tariff Schedule of the United States, if, after such assembly, the articles would have qualified for entry under subheading 9802.00.80 of the Harmonized Tariff Schedule of the United States but for the fact that the articles were embroidered or subjected to stone-washing, enzymewashing, acid washing, perma-pressing, oven-baking, bleaching, garment-dyeing, screen printing, or other similar processes.

(2) APPAREL ARTICLES CUT AND ASSEMBLED IN BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES- Apparel articles cut in one or more beneficiary sub-Saharan African countries from fabric wholly formed in the United States from yarns wholly formed in the United States, (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States and are wholly formed in the United States) if such articles are assembled in one or more beneficiary sub-Saharan African countries with thread formed in the United States.

(3) APPAREL ARTICLES ASSEMBLED FROM REGIONAL AND OTHER FABRIC- Apparel articles wholly assembled in one or more beneficiary sub-Saharan African countries from fabric wholly formed in one or more beneficiary sub-Saharan African countries from yarn originating either in the United States or one or more beneficiary sub-Saharan African countries (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States and are wholly formed and cut in one or more beneficiary sub-Saharan African countries), subject to the following:

(A) LIMITATIONS ON BENEFITS-

(i) IN GENERAL- Preferential treatment under this paragraph shall be extended in the 1-year period beginning on October 1, 2000, and in each of the seven succeeding 1-year periods, to imports of apparel articles in an amount not to exceed the applicable percentage of the aggregate square meter equivalents of all apparel articles imported into the United States in the preceding 12-month period for which data are available.

(ii) APPLICABLE PERCENTAGE- For purposes of this subparagraph, the term `applicable percentage' means 1.5 percent for the 1-year period beginning October 1, 2000, increased in each of the seven succeeding 1-year periods by equal increments, so that for the period beginning October 1, 2007, the applicable percentage does not exceed 3.5 percent.

(B) SPECIAL RULE FOR LESSER DEVELOPED COUNTRIES

(i) IN GENERAL- Subject to subparagraph (A), preferential treatment shall be extended through September 30, 2004, for apparel articles wholly assembled in one or more lesser developed beneficiary sub-Saharan African countries regardless of the country of origin of the fabric used to make such articles.

(ii) LESSER DEVELOPED BENEFICIARY SUB-SAHARAN AFRICAN COUNTRY- For purposes of this subparagraph the term `lesser developed beneficiary sub-Saharan African country' means a beneficiary sub-Saharan African country that had a per capita gross national product of less than $1,500 a year in 1998, as measured by the World Bank.

(C) SURGE MECHANISM-

(i) IMPORT MONITORING- The Secretary of Commerce shall monitor imports of articles described in this paragraph on a monthly basis to determine if there has been a surge in imports of such articles. In order to permit public access to preliminary international trade data and to facilitate the early identification of potentially disruptive import surges, the Director of the Office of Management and Budget may grant an exception to the publication dates established for the release of data on United States international trade in covered articles, if the Director notifies Congress of the early release of the data.

(ii) DETERMINATION OF DAMAGE OR THREAT THEREOF- Whenever the Secretary of Commerce determines, based on the data described in clause (i), or pursuant to a written request made by an interested party, that there has been a surge in imports of an article described in this paragraph from a beneficiary sub-Saharan African country, the Secretary shall determine whether such article from such country is being imported in such increased quantities as to cause serious damage, or threat thereof, to the domestic industry producing a like or directly competitive article. If the Secretary's determination is affirmative, the President shall suspend the duty-free treatment provided for such article under this paragraph. If the inquiry is initiated at the request of an interested party, the Secretary shall make the determination within 60 days after the date of the request.

(iii) FACTORS TO CONSIDER- In determining whether a domestic industry has been seriously damaged, or is threatened with serious damage, the Secretary shall examine the effect of the imports on relevant economic indicators such as domestic production, sales, market share, capacity utilization, inventories, employment, profits, exports, prices, and investment.

(iv) PROCEDURE-

(I) INITIATION- The Secretary of Commerce shall initiate an inquiry within 10 days after receiving a written request and supporting information for an inquiry from an interested party. Notice of initiation of an inquiry shall be published in the Federal Register.

(II) PARTICIPATION BY INTERESTED PARTIES- The Secretary of Commerce shall establish procedures to ensure participation in the inquiry by interested parties.

(III) NOTICE OF DETERMINATION- The Secretary shall publish the determination described in clause (ii) in the Federal Register.

(IV) INFORMATION AVAILABLE- If relevant information is not available on the record or any party withholds information that has been requested by the Secretary, the Secretary shall make the determination on the basis of the facts available. When the Secretary relies on information submitted in the inquiry as facts available, the Secretary shall, to the extent practicable, corroborate the information from independent sources that are reasonably available to the Secretary. (v) INTERESTED PARTY- For purposes of this subparagraph, the term `interested party' means any producer of a like or directly competitive article, a certified union or recognized union or group of workers which is representative of an industry engaged in the manufacture, production, or sale in the United States of a like or directly competitive article, a trade or business association representing producers or sellers of like or directly competitive articles, producers engaged in the production of essential inputs for like or directly competitive articles, a certified union or group of workers which is representative of an industry engaged in the manufacture, production, or sale of essential inputs for the like or directly competitive article, or a trade or business association representing companies engaged in the manufacture, production, or sale of such essential inputs.

(4) SWEATERS KNIT-TO-SHAPE FROM CASHMERE OR MERINO WOOL-

(A) CASHMERE- Sweaters, in chief weight of cashmere, knit-to-shape in one or more beneficiary sub-Saharan African countries and classifiable under subheading 6110.10 of the Harmonized Tariff Schedule of the United States.

(B) MERINO WOOL- Sweaters, 50 percent or more by weight of wool measuring 18.5 microns in diameter or finer, knit-to-shape in one or more beneficiary sub-Saharan African countries.

(5) APPAREL ARTICLES WHOLLY ASSEMBLED FROM FABRIC OR YARN NOT AVAILABLE IN COMMERCIAL QUANTITIES IN THE United States- (A) IN GENERAL- Apparel articles that are both cut (or knit-to-shape) and sewn or otherwise assembled in one or more beneficiary sub-Saharan African countries, from fabric or yarn that is not formed in the United States or a beneficiary sub-Saharan African country, to the extent that apparel articles of such fabrics or yarns would be eligible for preferential treatment, without regard to the source of the fabric or yarn, under Annex 401 to the NAFTA.

(B) ADDITIONAL APPAREL ARTICLES- At the request of any interested party and subject to the following requirements, the President is authorized to proclaim the treatment provided under subparagraph (A) for yarns or fabrics not described in subparagraph (A) if--

(i) the President determines that such yarns or fabrics cannot be supplied by the domestic industry in commercial quantities in a timely manner;

(ii) the President has obtained advice regarding the proposed action from the appropriate advisory committee established under section 135 of the Trade Act of 1974 (19 United StatesC. 2155) and the United States International Trade Commission;

(iii) within 60 calendar days after the request, the President has submitted a report to the Committee on Ways and Means of the House of Representatives and the Committee on Finance of the Senate that sets forth--

(I) the action proposed to be proclaimed and the reasons for such action; and

(II) the advice obtained under clause (ii);

(iv) a period of 60 calendar days, beginning with the first day on which the President has met the requirements of subclauses (I) and (II) of clause (iii), has expired; and (v) the President has consulted with such committees regarding the proposed action during the period referred to in clause (iii).

(6) HANDLOOMED, HANDMADE, AND FOLKLORE ARTICLES- A handloomed, handmade, or folklore article of a beneficiary sub-Saharan African country or countries that is certified as such by the competent authority of such beneficiary country or countries. For purposes of this paragraph, the President, after consultation with the beneficiary sub-Saharan African country or countries concerned, shall determine which, if any, particular textile and apparel goods of the country (or countries) shall be treated as being handloomed, handmade, or folklore articles.

(c) TREATMENT OF QUOTAS ON TEXTILE AND APPAREL IMPORTS FROM KENYA AND MAURITIUS- The President shall eliminate the existing quotas on textile and apparel articles imported into the United States--

(1) from Kenya within 30 days after that country adopts an effective visa system to prevent unlawful transshipment of textile and apparel articles and the use of counterfeit documents relating to the importation of the articles into the United States; and

(2) from Mauritius within 30 days after that country adopts such a visa system. The Customs Service shall provide the necessary technical assistance to Kenya and Mauritius in the development and implementation of the visa systems.

(d) SPECIAL RULES-

(1) FINDINGS AND TRIMMINGS-

(A) GENERAL RULE- An article otherwise eligible for preferential treatment under this section shall not be ineligible for such treatment because the article contains findings or trimmings of foreign origin, if the value of such findings and trimmings do not exceed 25 percent of the cost of the components of the assembled article. Examples of findings and trimmings are sewing thread, hooks and eyes, snaps, buttons, `bow buds', decorative lace trim, elastic strips, and zippers, including zipper tapes and labels. Elastic strips are considered findings or trimmings only if they are each less than 1 inch in width and used in the production of brassieres.

(B) CERTAIN INTERLININGS-

(i) GENERAL RULE- An article otherwise eligible for preferential treatment under this section shall not be ineligible for such treatment because the article contains certain interlinings of foreign origin, if the value of such interlinings (and any findings and trimmings) does not exceed 25 percent of the cost of the components of the assembled article.

(ii) INTERLININGS DESCRIBED- Interlinings eligible for the treatment described in clause (i) include only a chest type plate, a `hymo' piece, or `sleeve header', of woven or weft-inserted warp knit construction and of coarse animal hair or man-made filaments.

(iii) TERMINATION OF TREATMENT- The treatment described in this subparagraph shall terminate if the President makes a determination that United States manufacturers are producing such interlinings in the United States in commercial quantities.

(C) EXCEPTION- In the case of an article described in subsection (b)(2), sewing thread shall not be treated as findings or trimmings under subparagraph (A).

(2) DE MINIMIS RULE- An article otherwise eligible for preferential treatment under this section shall not be ineligible for such treatment because the article contains fibers or yarns not wholly formed in the United States or one or more beneficiary sub-Saharan African countries if the total weight of all such fibers and yarns is not more than 7 percent of the total weight of the article.

(e) DEFINITIONS- In this section and section 113:

(1) AGREEMENT ON TEXTILES AND CLOTHING- The term `Agreement on Textiles and Clothing' means the Agreement on Textiles and Clothing referred to in section 101(d)(4) of the Uruguay Round Agreements Act (19 United StatesC. 3511(d)(4)).

(2) BENEFICIARY SUB-SAHARAN AFRICAN COUNTRY, ETC- The terms `beneficiary sub- Saharan African country' and `beneficiary sub-Saharan African countries' have the same meaning as such terms have under section 506A(c) of the Trade Act of 1974.

(3) NAFTA- The term `NAFTA' means the North American Free Trade Agreement entered into between the United States, Mexico, and Canada on December 17, 1992.

(f) EFFECTIVE DATE- This section takes effect on October 1, 2000, and shall remain in effect through September 30, 2008.

SEC. 113. PROTECTIONS AGAINST TRANSSHIPMENT.

(a) PREFERENTIAL TREATMENT CONDITIONED ON ENFORCEMENT MEASURES-

(1) IN GENERAL- The preferential treatment under section 112(a) shall not be provided to textile and apparel articles that are imported from a beneficiary sub-Saharan African country unless that country--

(A) has adopted an effective visa system, domestic laws, and enforcement procedures applicable to covered articles to prevent unlawful transshipment of the articles and the use of counterfeit documents relating to the importation of the articles into the United States;

(B) has enacted legislation or promulgated regulations that would permit United States Customs Service verification teams to have the access necessary to investigate thoroughly allegations of transshipment through such country;

(C) agrees to report, on a timely basis, at the request of the United States Customs Service, on the total exports from and imports into that country of covered articles, consistent with the manner in which the records are kept by that country;

(D) will cooperate fully with the United States to address and take action necessary to prevent circumvention as provided in Article 5 of the Agreement on Textiles and Clothing;

(E) agrees to require all producers and exporters of covered articles in that country to maintain complete records of the production and the export of covered articles, including materials used in the production, for at least 2 years after the production or export (as the case may be); and

(F) agrees to report, on a timely basis, at the request of the United States Customs Service, documentation establishing the country of origin of covered articles as used by that country in implementing an effective visa system.

(2) COUNTRY OF ORIGIN DOCUMENTATION- For purposes of paragraph (1)(F), documentation regarding the country of origin of the covered articles includes documentation such as production records, information relating to the place of production, the number and identification of the types of machinery used in production, the number of workers employed in production, and certification from both the manufacturer and the exporter.

(b) CUSTOMS PROCEDURES AND ENFORCEMENT-

(1) IN GENERAL-

(A) REGULATIONS- Any importer that claims preferential treatment under section 112 shall comply with customs procedures similar in all material respects to the requirements of Article 502(1) of the NAFTA as implemented pursuant to United States law, in accordance with regulations promulgated by the Secretary of the Treasury.

(B) DETERMINATION-

(i) IN GENERAL- In order to qualify for the preferential treatment under section 112 and for a Certificate of Origin to be valid with respect to any article for which such treatment is claimed, there shall be in effect a determination by the President that each country described in clause (ii)--

(I) has implemented and follows; or

(II) is making substantial progress toward implementing and following, procedures and requirements similar in all material respects to the relevant procedures and requirements under chapter 5 of the NAFTA.

(ii) COUNTRY DESCRIBED- A country is described in this clause if it is a beneficiary sub-Saharan African country--

(I) from which the article is exported; or

(II) in which materials used in the production of the article originate or in which the article or such materials, undergo production that contributes to a claim that the article is eligible for preferential treatment.

(2) CERTIFICATE OF ORIGIN- The Certificate of Origin that otherwise would be required pursuant to the provisions of paragraph (1) shall not be required in the case of an article imported under section 112 if such Certificate of Origin would not be required under Article 503 of the NAFTA (as implemented pursuant to United States law), if the article were imported from Mexico.

(3) PENALTIES FOR EXPORTERS- If the President determines, based on sufficient evidence, that an exporter has engaged in transshipment as defined in paragraph (4), then the President shall deny for a period of 5 years all benefits under section 112 to such exporter, any successor of such exporter, and any other entity owned or operated by the principal of the exporter.

(4) TRANSSHIPMENT DESCRIBED- Transshipment within the meaning of this subsection has occurred when preferential treatment for a textile or apparel article under this Act has been claimed on the basis of material false information concerning the country of origin, manufacture, processing, or assembly of the article or any of its components. For purposes of this paragraph, false information is material if disclosure of the true information would mean or would have meant that the article is or was ineligible for preferential treatment under section 112.

(5) MONITORING AND REPORTS TO CONGRESS- The Customs Service shall monitor and the Commissioner of Customs shall submit to Congress, not later than March 31 of each year, a report on the effectiveness of the visa systems and the implementation of legislation and regulations described in subsection (a) and on measures taken by countries in sub-Saharan Africa which export textiles or apparel to the United States to prevent circumvention as described in Article 5 of the Agreement on Textiles and Clothing.

(c) CUSTOMS SERVICE ENFORCEMENT- The Customs Service shall--

(1) make available technical assistance to the beneficiary sub-Saharan African countries--

(A) in the development and implementation of visa systems, legislation, and regulations described in subsection (a)(1)(A); and

(B) to train their officials in anti-transshipment enforcement;

(2) send production verification teams to at least four beneficiary sub-Saharan African countries each year; and

(3) to the extent feasible, place beneficiary sub-Saharan African countries on the Electronic Visa (ELVIS) program.

(d) AUTHORIZATION OF APPROPRIATIONS- There is authorized to be appropriated to carry out subsection (c) the sum of $5,894,913.

SEC. 114. TERMINATION.

Title V of the Trade Act of 1974 is amended by inserting after section 506A the following new section:

`SEC. 506B. TERMINATION OF BENEFITS FOR SUB-SAHARAN AFRICAN COUNTRIES.

`In the case of a beneficiary sub-Saharan African country, as defined in section 506A(c), duty-free treatment provided under this title shall remain in effect through September 30, 2008.'.

SEC. 115. CLERICAL AMENDMENTS.

The table of contents for title V of the Trade Act of 1974 is amended by inserting after the item relating to section 506 the following new items:

`Sec. 506A. Designation of sub-Saharan African countries for certain benefits.

`Sec. 506B. Termination of benefits for sub-Saharan African countries.'.

SEC. 116. FREE TRADE AGREEMENTS WITH SUB-SAHARAN AFRICAN COUNTRIES.

(a) DECLARATION OF POLICY- Congress declares that free trade agreements should be negotiated, where feasible, with interested countries in sub-Saharan Africa, in order to serve as the catalyst for increasing trade between the United States and sub-Saharan Africa and increasing private sector investment in sub-Saharan Africa.

(b) PLAN REQUIREMENT-

(1) IN GENERAL- The President, taking into account the provisions of the treaty establishing the African Economic Community and the willingness of the governments of sub-Saharan African countries to engage in negotiations to enter into free trade agreements, shall develop a plan for the purpose of negotiating and entering into one or more trade agreements with interested beneficiary sub-Saharan African countries.

(2) ELEMENTS OF PLAN- The plan shall include the following:

(A) The specific objectives of the United States with respect to negotiations described in paragraph (1) and a suggested timetable for achieving those objectives.

(B) The benefits to both the United States and the relevant sub-Saharan African countries with respect to the applicable free trade agreement or agreements.

(C) A mutually agreed-upon timetable for the negotiations.

(D) The implications for and the role of regional and sub-regional organizations in sub-Saharan Africa with respect to such free trade agreement or agreements.

(E) Subject matter anticipated to be covered by the negotiations and United States laws, programs, and policies, as well as the laws of participating eligible African countries and existing bilateral and multilateral and economic cooperation and trade agreements, that may be affected by the agreement or agreements.

(F) Procedures to ensure the following:

(i) Adequate consultation with the Congress and the private sector during the negotiations.

(ii) Consultation with the Congress regarding all matters relating to implementation of the agreement or agreements.

(iii) Approval by the Congress of the agreement or agreements.

(iv) Adequate consultations with the relevant African governments and African regional and subregional intergovernmental organizations during the negotiation

of the agreement or agreements.

(c) REPORTING REQUIREMENT- Not later than 12 months after the date of the enactment of this Act, the President shall prepare and transmit to the Congress a report containing the plan developed pursuant to subsection (b).

SEC. 117. ASSISTANT United States TRADE REPRESENTATIVE FOR AFRICAN AFFAIRS.

It is the sense of the Congress that--

(1) the position of Assistant United States Trade Representative for African Affairs is integral to the United States commitment to increasing United States-sub-Saharan African trade and investment;

(2) the position of Assistant United States Trade Representative for African Affairs should be maintained within the Office of the United States Trade Representative to direct and coordinate interagency activities on United States-Africa trade policy and investment matters and serve as--

(A) a primary point of contact in the executive branch for those persons engaged in trade between the United States and sub-Saharan Africa; and

(B) the chief advisor to the United States Trade Representative on issues of trade and investment with Africa; and

(3) the United States Trade Representative should have adequate funding and staff to carry out the duties of the Assistant United States Trade Representative for African Affairs described in paragraph (2), subject to the availability of appropriations.

Subtitle C--Economic Development Related Issues

SEC. 121. SENSE OF THE CONGRESS REGARDING COMPREHENSIVE DEBT RELIEF FOR THE WORLD'S POOREST COUNTRIES.

(a) FINDINGS- Congress makes the following findings:

(1) The burden of external debt has become a major impediment to economic growth and poverty reduction in many of the world's poorest countries.

(2) Until recently, the United States Government and other official creditors sought to address this problem by rescheduling loans and in some cases providing limited debt reduction.

(3) Despite such efforts, the cumulative debt of many of the world's poorest countries continued to grow beyond their capacity to repay.

(4) In 1997, the Group of Seven, the World Bank, and the International Monetary Fund adopted the Heavily Indebted Poor Countries Initiative (HIPC), a commitment by the international community that all multilateral and bilateral creditors, acting in a coordinated and concerted fashion, would reduce poor country debt to a sustainable level.

(5) The HIPC Initiative is currently undergoing reforms to address concerns raised about country conditionality, the amount of debt forgiven, and the allocation of savings realized through the debt forgiveness program to ensure that the Initiative accomplishes the goals of economic growth and poverty alleviation in the world's poorest countries.

(b) SENSE OF THE CONGRESS- It is the sense of the Congress that--

(1) Congress and the President should work together, without undue delay and in concert with the international community, to make comprehensive debt relief available to the world's poorest countries in a manner that promotes economic growth and poverty alleviation;

(2) this program of bilateral and multilateral debt relief should be designed to strengthen and expand the private sector, encourage increased trade and investment, support the development of free markets, and promote broad-scale economic growth in beneficiary countries;

(3) this program of debt relief should also support the adoption of policies to alleviate poverty and to ensure that benefits are shared widely among the population, such as through initiatives to advance education, improve health, combat AIDS, and promote clean water and environmental protection;

(4) these debt relief agreements should be designed and implemented in a transparent manner and with the broad participation of the citizenry of the debtor country and should ensure that country circumstances are adequately taken into account;

(5) no country should receive the benefits of debt relief if that country does not cooperate with the United States on terrorism or narcotics enforcement, is a gross violator of the human rights of its citizens, or is engaged in conflict or spends excessively on its military; and

(6) in order to prevent adverse impact on a key industry in many developing countries, the International Monetary Fund must mobilize its own resources for providing debt relief to eligible countries without allowing gold to reach the open market, or otherwise adversely affecting the market price of gold.

SEC. 122. EXECUTIVE BRANCH INITIATIVES.

(a) STATEMENT OF THE CONGRESS- The Congress recognizes that the stated policy of the executive branch in 1997, the `Partnership for Growth and Opportunity in Africa' initiative, is a step toward the establishment of a comprehensive trade and development policy for sub-Saharan Africa. It is the sense of the Congress that this Partnership is a companion to the policy goals set forth in this title.

(b) TECHNICAL ASSISTANCE TO PROMOTE ECONOMIC REFORMS AND DEVELOPMENT- In addition to continuing bilateral and multilateral economic and development assistance, the President shall target technical assistance toward--

(1) developing relationships between United States firms and firms in sub-Saharan Africa through a variety of business associations and networks;

(2) providing assistance to the governments of sub-Saharan African countries to--

(A) liberalize trade and promote exports;

(B) bring their legal regimes into compliance with the standards of the World Trade Organization in conjunction with membership in that Organization;

(C) make financial and fiscal reforms; and

(D) promote greater agribusiness linkages;

(3) addressing such critical agricultural policy issues as market liberalization, agricultural export development, and agribusiness investment in processing and transporting agricultural commodities;

(4) increasing the number of reverse trade missions to growth-oriented countries in sub-Saharan Africa;

(5) increasing trade in services; and

(6) encouraging greater sub-Saharan African participation in future negotiations in the World Trade Organization on services and making further commitments in their schedules to the General Agreement on Trade in Services in order to encourage the removal of tariff and nontariff barriers.

SEC. 123. OVERSEAS PRIVATE INVESTMENT CORPORATION INITIATIVES.

(a) INITIATION OF FUNDS- It is the sense of the Congress that the Overseas Private Investment Corporation should exercise the authorities it has to initiate an equity fund or equity funds in support of projects in the countries in sub-Saharan Africa, in addition to the existing equity fund for sub-Saharan Africa created by the Corporation.

(b) STRUCTURE AND TYPES OF FUNDS-

(1) STRUCTURE- Each fund initiated under subsection (a) should be structured as a partnership managed by professional private sector fund managers and monitored on a continuing basis by the Corporation.

(2) CAPITALIZATION- Each fund should be capitalized with a combination of private equity capital, which is not guaranteed by the Corporation, and debt for which the Corporation provides guaranties.

(3) INFRASTRUCTURE FUND- One or more of the funds, with combined assets of up to $500,000,000, should be used in support of infrastructure projects in countries of sub-Saharan Africa.

(4) EMPHASIS- The Corporation shall ensure that the funds are used to provide support in particular to women entrepreneurs and to innovative investments that expand opportunities for women and maximize employment opportunities for poor individuals.

(c) OVERSEAS PRIVATE INVESTMENT CORPORATION-

(1) INVESTMENT ADVISORY COUNCIL- Section 233 of the Foreign Assistance Act of 1961 is amended by adding at the end the following:

`(e) INVESTMENT ADVISORY COUNCIL- The Board shall take prompt measures to increase the loan, guarantee, and insurance programs, and financial commitments, of the Corporation in sub-Saharan Africa, including through the use of an investment advisory council to assist the Board in developing and implementing policies, programs, and financial instruments with respect to sub-Saharan Africa. In addition, the investment advisory council shall make recommendations to the Board on how the Corporation can facilitate greater support by the United States for trade and investment with and in sub-Saharan Africa. The investment advisory council shall terminate 4 years after the date of the enactment of this subsection.'.

(2) REPORTS TO CONGRESS- Within 6 months after the date of the enactment of this Act, and annually for each of the 4 years thereafter, the Board of Directors of the Overseas Private Investment Corporation shall submit to Congress a report on the steps that the Board has taken to implement section 233(e) of the Foreign Assistance Act of 1961 (as added by paragraph (1)) and any recommendations of the investment advisory council established pursuant to such section.

SEC. 124. EXPORT-IMPORT BANK INITIATIVES.

(a) SENSE OF THE CONGRESS- It is the sense of the Congress that the Board of Directors of the Bank shall continue to take comprehensive measures, consistent with the credit standards otherwise required by law, to promote the expansion of the Bank's financial commitments in sub-Saharan Africa under the loan, guarantee and insurance programs of the Bank.

(b) SUB-SAHARAN AFRICA ADVISORY COMMITTEE- The sub-Saharan Africa Advisory Committee (SAAC) is to be commended for aiding the Bank in advancing the economic partnership between the United States and the nations of sub-Saharan Africa by doubling the number of sub-Saharan African countries in which the Bank is open for traditional financing and by increasing by tenfold the Bank's support for sales to sub-Saharan Africa from fiscal year 1998 to fiscal year 1999. The Board of Directors of the Bank and its staff shall continue to review carefully the sub-Saharan Africa Advisory Committee recommendations on the development and implementation of new and innovative policies and programs designed to promote the Bank's expansion in sub-Saharan Africa.

SEC. 125. EXPANSION OF THE United States AND FOREIGN COMMERCIAL SERVICE IN SUBSAHARAN AFRICA.

(a) FINDINGS- The Congress makes the following findings:

(1) The United States and Foreign Commercial Service (hereafter in this section referred to as the `Commercial Service') plays an important role in helping United States businesses identify export opportunities and develop reliable sources of information on commercial prospects in foreign countries.

(2) During the 1980s, the presence of the Commercial Service in sub-Saharan Africa consisted of 14 professionals providing services in eight countries. By early 1997, that presence had been reduced by half to seven professionals in only four countries.

(3) Since 1997, the Department of Commerce has slowly begun to increase the presence of the Commercial Service in sub-Saharan Africa, adding five full-time officers to established posts.

(4) Although the Commercial Service Officers in these countries have regional responsibilities, this kind of coverage does not adequately service the needs of United States businesses attempting to do business in sub-Saharan Africa.

(5) The Congress has, on several occasions, encouraged the Commercial Service to focus its resources and efforts in countries or regions in Europe or Asia to promote greater United States export activity in those markets, and similar encouragement should be provided for countries in sub-Saharan Africa as well.

(6) Because market information is not widely available in many sub-Saharan African countries, the presence of additional Commercial Service Officers and resources can play a significant role in assisting United States businesses in markets in those countries.

(b) APPOINTMENTS- Subject to the availability of appropriations, by not later than December 31, 2001, the Secretary of Commerce, acting through the Assistant Secretary of Commerce and Director General of the United States and Foreign Commercial Service, shall take steps to ensure that--

(1) at least 20 full-time Commercial Service employees are stationed in sub-Saharan Africa; and

(2) full-time Commercial Service employees are stationed in not less than 10 different sub- Saharan African countries.

(c) INITIATIVE FOR SUB-SAHARAN AFRICA- In order to encourage the export of United States goods and services to sub-Saharan African countries, the International Trade Administration shall make a special effort to--

(1) identify United States goods and services which are the best prospects for export by United States companies to sub-Saharan Africa;

(2) identify, where appropriate, tariff and nontariff barriers that are preventing or hindering sales of United States goods and services to, or the operation of United States companies in, sub-Saharan Africa;

(3) hold discussions with appropriate authorities in sub-Saharan Africa on the matters described in paragraphs (1) and (2) with a view to securing increased market access for United States exporters of goods and services;

(4) identify current resource allocations and personnel levels in sub-Saharan Africa for the Commercial Service and consider plans for the deployment of additional resources or personnel to that region; and

(5) make available to the public, through printed and electronic means of communication, the information derived pursuant to paragraphs (1) through (4) for each of the 4 years after the date of the enactment of this Act.

SEC. 126. DONATION OF AIR TRAFFIC CONTROL EQUIPMENT TO ELIGIBLE SUB-SAHARAN AFRICAN COUNTRIES.

It is the sense of the Congress that, to the extent appropriate, the United States Government should make every effort to donate to governments of sub-Saharan African countries determined to be eligible under section 104 air traffic control equipment that is no longer in use, including appropriate related reimbursable technical assistance.

SEC. 127. ADDITIONAL AUTHORITIES AND INCREASED FLEXIBILITY TO PROVIDE ASSISTANCE UNDER THE DEVELOPMENT FUND FOR AFRICA.

(a) USE OF SUSTAINABLE DEVELOPMENT ASSISTANCE TO SUPPORT FURTHER ECONOMIC GROWTH- It is the sense of the Congress that sustained economic growth in sub-Saharan Africa depends in large measure upon the development of a receptive environment for trade and investment, and that to achieve this objective the United States Agency for International Development should continue to support programs which help to create this environment. Investments in human resources, development, and implementation of free market policies, including policies to liberalize agricultural markets and improve food security, and the support for the rule of law and democratic governance should continue to be encouraged and enhanced on a bilateral and regional basis.

(b) DECLARATIONS OF POLICY- The Congress makes the following declarations:

(1) The Development Fund for Africa established under chapter 10 of part I of the Foreign Assistance Act of 1961 (22 United StatesC. 2293 et seq.) has been an effective tool in providing development assistance to sub-Saharan Africa since 1988.

(2) The Development Fund for Africa will complement the other provisions of this title and lay a foundation for increased trade and investment opportunities between the United States and sub- Saharan Africa.

(3) Assistance provided through the Development Fund for Africa will continue to support programs and activities that promote the long term economic development of sub-Saharan Africa, such as programs and activities relating to the following:

(A) Strengthening primary and vocational education systems, especially the acquisition of middle-level technical skills for operating modern private businesses and the introduction of college level business education, including the study of international business, finance, and stock exchanges.

(B) Strengthening health care systems.

(C) Supporting democratization, good governance and civil society and conflict resolution efforts.

(D) Increasing food security by promoting the expansion of agricultural and agriculturebased industrial production and productivity and increasing real incomes for poor individuals.

(E) Promoting an enabling environment for private sector-led growth through sustained economic reform, privatization programs, and market-led economic activities.

(F) Promoting decentralization and local participation in the development process, especially linking the rural production sectors and the industrial and market centers throughout Africa.

(G) Increasing the technical and managerial capacity of sub-Saharan African individuals to manage the economy of sub-Saharan Africa.

(H) Ensuring sustainable economic growth through environmental protection.

(4) The African Development Foundation has a unique congressional mandate to empower the poor to participate fully in development and to increase opportunities for gainful employment, poverty alleviation, and more equitable income distribution in sub-Saharan Africa. The African Development Foundation has worked successfully to enhance the role of women as agents of change, strengthen the informal sector with an emphasis on supporting micro and small sized enterprises, indigenous technologies, and mobilizing local financing. The African Development Foundation should develop and implement strategies for promoting participation in the socioeconomic development process of grassroots and informal sector groups such as nongovernmental organizations, cooperatives, artisans, and traders into the programs and initiatives established under this title.

(c) ADDITIONAL AUTHORITIES-

(1) IN GENERAL- Section 496(h) of the Foreign Assistance Act of 1961 (22 United StatesC. 2293(h)) is amended--

(A) by redesignating paragraph (3) as paragraph (4); and

(B) by inserting after paragraph (2) the following:

`(3) DEMOCRATIZATION AND CONFLICT RESOLUTION CAPABILITIES- Assistance under this section may also include program assistance--

`(A) to promote democratization, good governance, and strong civil societies in sub- Saharan Africa; and

`(B) to strengthen conflict resolution capabilities of governmental, intergovernmental, and nongovernmental entities in sub-Saharan Africa.'.

(2) CONFORMING AMENDMENT- Section 496(h)(4) of such Act, as amended by paragraph (1), is further amended by striking `paragraphs (1) and (2)' in the first sentence and inserting `paragraphs (1), (2), and (3)'.

SEC. 128. ASSISTANCE FROM United States PRIVATE SECTOR TO PREVENT AND REDUCE HIV/AIDS IN SUB-SAHARAN AFRICA.

It is the sense of the Congress that United States businesses should be encouraged to provide assistance to sub-Saharan African countries to prevent and reduce the incidence of HIV/AIDS in sub-Saharan Africa. In providing such assistance, United States businesses should be encouraged to consider the establishment of an HIV/AIDS Response Fund in order to provide for coordination among such businesses in the collection and distribution of the assistance to sub-Saharan African countries.

SEC. 129. SENSE OF THE CONGRESS RELATING TO HIV/AIDS CRISIS IN SUB-SAHARAN AFRICA.

(a) FINDINGS- The Congress finds the following:

(1) Sustained economic development in sub-Saharan Africa depends in large measure upon successful trade with and foreign assistance to the countries of sub-Saharan Africa.

(2) The HIV/AIDS crisis has reached epidemic proportions in sub-Saharan Africa, where more than 21,000,000 men, women, and children are infected with HIV.

(3) Eighty-three percent of the estimated 11,700,000 deaths from HIV/AIDS worldwide have been in sub-Saharan Africa.

(4) The HIV/AIDS crisis in sub-Saharan Africa is weakening the structure of families and societies.

(5)(A) The HIV/AIDS crisis threatens the future of the workforce in sub-Saharan Africa.

(B) Studies show that HIV/AIDS in sub-Saharan Africa most severely affects individuals between the ages of 15 and 49--the age group that provides the most support for the economies of sub- Saharan African countries.

(6) Clear evidence demonstrates that HIV/AIDS is destructive to the economies of sub-Saharan African countries.

(7) Sustained economic development is critical to creating the public and private sector resources in sub-Saharan Africa necessary to fight the HIV/AIDS epidemic.

(b) SENSE OF THE CONGRESS- It is the sense of the Congress that--

(1) addressing the HIV/AIDS crisis in sub-Saharan Africa should be a central component of United States foreign policy with respect to sub-Saharan Africa;

(2) significant progress needs to be made in preventing and treating HIV/AIDS in sub-Saharan Africa in order to sustain a mutually beneficial trade relationship between the United States and sub-Saharan African countries; and

(3) the HIV/AIDS crisis in sub-Saharan Africa is a global threat that merits further attention through greatly expanded public, private, and joint public-private efforts, and through appropriate United States legislation.

SEC. 130. STUDY ON IMPROVING AFRICAN AGRICULTURAL PRACTICES.

(a) IN GENERAL- The Secretary of Agriculture, in consultation with American Land Grant Colleges and Universities and not-for-profit international organizations, is authorized to conduct a 2-year study on ways to improve the flow of American farming techniques and practices to African farmers. The study shall include an examination of ways of improving or utilizing--

(1) knowledge of insect and sanitation procedures;

(2) modern farming and soil conservation techniques;

(3) modern farming equipment (including maintaining the equipment);

(4) marketing crop yields to prospective purchasers; and

(5) crop maximization practices.

The Secretary of Agriculture shall submit the study to the Committee on Agriculture, Nutrition, and Forestry of the Senate and the Committee on Agriculture of the House of Representatives not later than September 30, 2001.

(b) LAND GRANT COLLEGES AND NOT-FOR-PROFIT INSTITUTIONS- In conducting the study under subsection (a), the Secretary of Agriculture is encouraged to consult with American Land Grant Colleges and not-for-profit international organizations that have firsthand knowledge of current African farming practices.

SEC. 131. SENSE OF THE CONGRESS REGARDING EFFORTS TO COMBAT DESERTIFICATION IN AFRICA AND OTHER COUNTRIES.

(a) FINDINGS- The Congress finds that--

(1) desertification affects approximately one-sixth of the world's population and one-quarter of the total land area;

(2) over 1,000,000 hectares of Africa are affected by desertification;

(3) dryland degradation is an underlying cause of recurrent famine in Africa;

(4) the United Nations Environment Programme estimates that desertification costs the world $42,000,000,000 a year, not including incalculable costs in human suffering; and

(5) the United States can strengthen its partnerships throughout Africa and other countries affected by desertification, help alleviate social and economic crises caused by misuse of natural resources, and reduce dependence on foreign aid, by taking a leading role to combat desertification.

(b) SENSE OF THE CONGRESS- It is the sense of the Congress that the United States should expeditiously work with the international community, particularly Africa and other countries affected by desertification, to--

(1) strengthen international cooperation to combat desertification;

(2) promote the development of national and regional strategies to address desertification and increase public awareness of this serious problem and its effects;

(3) develop and implement national action programs that identify the causes of desertification and measures to address it; and

(4) recognize the essential role of local governments and nongovernmental organizations in developing and implementing measures to address desertification.

Appendix 6

Trade Act of 2002

Amendments to the African Growth and Opportunity Act and the Generalized System of Preferences

H.R.3009

Trade Act of 2002 (Enrolled as Agreed to or Passed by Both House and Senate) SEC. 3108. TRADE BENEFITS UNDER THE AFRICAN GROWTH AND OPPORTUNITY ACT.

(a) IN GENERAL- Section 112(b) of the African Growth and Opportunity Act (19 United StatesC. 3721(b)) is amended as follows:

(1) Paragraph (1) is amended by amending the matter preceding subparagraph (A) to read as follows:

`(1) APPAREL ARTICLES ASSEMBLED IN ONE OR MORE BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES- Apparel articles sewn or otherwise assembled in one or more beneficiary sub-Saharan African countries from fabrics wholly formed and cut, or from components knit-to-shape, in the United States from yarns wholly formed in the United States, (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States and are wholly formed and cut in the United States) that are--'.

(2) Paragraph (2) is amended to read as follows:

`(2) OTHER APPAREL ARTICLES ASSEMBLED IN ONE OR MORE BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES- Apparel articles sewn or otherwise assembled in one or more beneficiary sub-Saharan African countries with thread formed in the United States from fabrics wholly formed in the United States and cut in one or more beneficiary sub-Saharan African countries from yarns wholly formed in the United States, or from components knit-to-shape in the United States from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States and are wholly formed in the United States).'.

(3) Paragraph (3) is amended--

(A) by amending the matter preceding subparagraph (A) to read as follows:

`(3) APPAREL ARTICLES FROM REGIONAL FABRIC OR YARNS- Apparel articles wholly assembled in one or more beneficiary sub-Saharan African countries from fabric wholly formed in one or more beneficiary sub- Saharan African countries from yarns originating either in the United States or one or more beneficiary sub-Saharan African countries (including fabrics not formed from yarns, if such fabrics are classified under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States and are wholly formed in one or more beneficiary sub- Saharan African countries), or from components knit-to-shape in one or more beneficiary sub-Saharan African countries from yarns originating either in the United States or one or more beneficiary sub-Saharan African countries, or apparel articles wholly formed on seamless knitting machines in a beneficiary sub-Saharan African country from yarns originating either in the United States or one or more beneficiary sub-Saharan African countries, subject to the following:'; and

(B) by amending subparagraph (B) to read as follows:

`(B) SPECIAL RULE FOR LESSER DEVELOPED COUNTRIES-

`(i) IN GENERAL- Subject to subparagraph (A), preferential treatment under this paragraph shall be extended through September 30, 2004, for apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries regardless of the country of origin of the fabric or the yarn used to make such articles.

`(ii) LESSER DEVELOPED BENEFICIARY SUB-SAHARAN AFRICAN COUNTRY- For purposes of clause (i), the term `lesser developed beneficiary sub-Saharan African country' means--

`(I) a beneficiary sub-Saharan African country that had a per capita gross national product of less than $1,500 in 1998, as measured by the International Bank for Reconstruction and Development;

`(II) Botswana; and

`(III) Namibia.'.

(4) Paragraph (4)(B) is amended by striking `18.5' and inserting `21.5'.

(5) Section 112(b) of such Act is further amended by adding at the end the following new paragraph:

`(7) APPAREL ARTICLES ASSEMBLED IN ONE OR MORE BENEFICIARY SUB-SAHARAN AFRICAN COUNTRIES FROM United States AND BENEFICIARY SUB-SAHARAN AFRICAN COUNTRY COMPONENTS- Apparel articles sewn or otherwise assembled in one or more beneficiary sub-Saharan African countries with thread formed in the United States from components cut in the United States and one or more beneficiary sub-Saharan African countries from fabric wholly formed in the United States from yarns wholly formed in the United States, or from components knit-to-shape in the United States and one or more beneficiary sub- Saharan African countries from yarns wholly formed in the United States, or both (including fabrics not formed from yarns, if such fabrics are classifiable under heading 5602 or 5603 of the Harmonized Tariff Schedule of the United States).'.

(b) INCREASE IN LIMITATION ON CERTAIN BENEFITS- The applicable percentage under clause (ii) of section 112(b)(3)(A) of the African Growth and Opportunity Act (19 United StatesC. 3721(b)(3)(A)) shall be increased--

(1) by 2.17 percent for the 1-year period beginning on October 1, 2002, and (2) by equal increments in each succeeding 1-year period provided for in such clause, so that for the 1-year period beginning October 1, 2007, the applicable percentage is increased by 3.5 percent, except that such increase shall not apply with respect to articles eligible under subparagraph (B) of section 112(b)(3) of that Act.

DIVISION D--EXTENSION OF CERTAIN PREFERENTIAL TRADE TREATMENT TITLE XLI--EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES

SEC. 4101. EXTENSION OF GENERALIZED SYSTEM OF PREFERENCES.

(a) EXTENSION OF DUTY-FREE TREATMENT UNDER SYSTEM- Section 505 of the Trade Act of 1974 (19 United StatesC. 2465(a)) is amended by striking `September 30, 2001' and inserting `December 31, 2006'.

(b) RETROACTIVE APPLICATION FOR CERTAIN LIQUIDATIONS AND RELIQUIDATIONS-

(1) IN GENERAL- Notwithstanding section 514 of the Tariff Act of 1930 or any other provision of law, and subject to paragraph (2), the entry--

(A) of any article to which duty-free treatment under title V of the Trade Act of 1974 would have applied if the entry had been made on September 30, 2001,

(B) that was made after September 30, 2001, and before the date of the enactment of this Act, and (C) to which duty-free treatment under title V of that Act did not apply,

shall be liquidated or reliquidated as free of duty, and the Secretary of the Treasury shall refund any duty paid with respect to such entry.

(2) REQUESTS- Liquidation or reliquidation may be made under paragraph (1) with respect to an entry only if a request therefor is filed with the Customs Service, within 180 days after the date of the enactment of this Act, that contains sufficient information to enable the Customs Service--

(A) to locate the entry; or

(B) to reconstruct the entry if it cannot be located.

(3) DEFINITION- As used in this subsection, the term `entry' includes a withdrawal from warehouse for consumption.

SEC. 4102. AMENDMENTS TO GENERALIZED SYSTEM OF PREFERENCES.

(a) ELIGIBILITY FOR GENERALIZED SYSTEM OF PREFERENCES- Section 502(b)(2)(F) of the Trade Act of 1974 (19 United StatesC. 2462(b)(2)(F)) is amended by striking the period at the end and inserting `or such country has not taken steps to support the efforts of the United States to combat terrorism.'.

(b) DEFINITION OF INTERNATIONALLY RECOGNIZED WORKER RIGHTS- Section 507(4) of the Trade Act of 1974 (19 United StatesC. 2467(4)) is amended by amending subparagraph (D) to read as follows:

`(D) a minimum age for the employment of children, and a prohibition on the worst forms of child labor, as defined in paragraph (6); and'.

Appendix 7

The GSP model petition

Part l: General Information Required of all Petitioners:

1. Provide the name of the petitioner, and the person, firm or association represented by the petitioner. Briefly describe interest of petitioner that is being affected by the operation of the GSP.

2. Identify the product or products or interest, including a detailed description of the product(s) and the item number(s) in the Harmonized Tariff Schedule of the United States (HTSUS). Where the product or products of interest are included with other products in a basket category of the HTSUS, provide a detailed description of the product or products or interest.

3. Describe the action requested, together with a statement of the reasons therefore and any supporting information.

4. Indicate whether, to the best of the petitioner's knowledge, the reasoning and information in this request has been presented previously to the Trade Policy Staff Committee (TPSC) by the petitioner or any party. If petitioner has knowledge the request has been made previously, petitioner must include information that indicates changed circumstances or rebut the previous supporting arguments. (If it is a request for product addition, the previous request must not have been formally accepted for the review within the proceeding three calendar year period.) Information on prior petitions is available from the GSP Information Center.

5. Provide a statement of the benefits anticipated by the petitioner if the request is granted.

Part 2: Supporting Information:

(NOTE: Requests to withdraw, limit, or suspend eligibility with respect to designated articles must include the information in Section l. Requests to designate new articles must include the information in Section 2.)

Section 1: Request to withdraw, limit or suspend eligibility with respect to designated articles:

Provide the following information with respect to the relevant United States industry for the most recent three calendar year period:38

1. Number and location of firms;

2. Actual production figures;

3. Production capacity and capacity utilization;

4. Employment figures, including number, type, wage rate, location, and changes in any of these elements;

5. Sales figures in terms of quantity, value and price;

6. Quantity and value of exports, and principal export markets;

7. Profitability of firm(s) producing the like product, including profit data by product line, if possible;

8. Analysis of costs, including materials, labor and overhead;

9. A discussion of the competitive situation of the United States domestic industry;

10. Identification of competitors; analysis of the effect imports receiving duty-free treatment under the GSP have on competition and the business of the interest on whose behalf this request is being made;

11. Any relevant information relating to the factors listed in sections 501 and 502(c) of Title V of the Trade Act of 1974, as amended, such as identification of tariff and non-tariff barriers to sales in foreign markets;

12. Any other relevant information, including any additional information that may be requested by the GSP Subcommittee.

Section 2: Requests to designate new articles or waive competitive need limits:

Provide the following information for the most recent three calendar year period for the beneficiary country on whose behalf the request is being made and, to the extent possible, other principle beneficiary country suppliers:

1. Identification of the principal beneficiary country suppliers expected to benefit from the proposed modification(s);

2. Name and location of firm(s);

3. Actual production figures and estimated increase if GSP eligibility is granted;

4. Actual production and capacity utilization and estimated increase if GSP eligibility is granted;

38 This information should be submitted for each articles that is the subject of the request, both for the party making the request, and to the extent possible, for the industry to which the request pertains.

5. Employment figures (including numbers, type, wage rate and location) and changes in any of these elements if GSP eligibility is granted;

6. Sales figures in terms of quantity, value and prices;

7. Information on total exports, including principle markets, the distribution of products, existing tariff preferences in the such markets, total quantity, value and trends in exports;

8. Information on exports to the United States in terms of quantity, value, and price, and considerations which affect the competitiveness of these exports relative to exports to the United States by other beneficiary countries of a like or directly competitive product, including, where possible, information on the development of the industry in beneficiary countries and trends in production and promotional activities;

9. Analysis of costs, including materials, labor, and overhead;

10. Profitability of firms producing the product;

11. Information on unit prices and other considerations, such as variations in quality or use, that affect price competition;

12. If the petition is submitted by a foreign government of a government controlled entity, a statement on how the requested modification would further the economic development of the country submitting the petition;

13. If appropriate, an assessment of how the article would qualify under the GSP's 35 percent value added requirements;

14. Any other relevant information, including any information that may be requested by the GSP Subcommittee.

Appendix 8

A case study in the operation of the competitive-need limits: Ceramic roofing tiles from Venezuela

The case of ceramic roofing tiles from Venezuela offers a useful illustration of how the CNLs operate, and also illustrates the dangers of relying solely on de minimis waivers in order to maintain GSP privileges. In this instance, a Venezuelan exporter lost but regained its duty-free status for a product that faces an extraordinarily high tariff rate (13.5 percent ad valorem). Venezuela enjoyed GSP benefits for this product during 1980-1993, lost eligibility in 1994 because its shipments to the United States grew sharply (if temporarily) in 1993, but petitioned for reinstatement in 1995. The GSP Subcommittee granted this petition in 1997, but the exporter’s interests would have been much better served by seeking a CNL waiver before losing GSP in the first place.

The pattern of United States imports of this product is shown in Table A.1. Venezuela’s share of imports exceeded 50 percent during 1991-1993, and the country could have been denied GSP-eligibility in any one of those years. In each year the GSP Subcommittee exercised its authority to waive the restrictions, and hence allow the product to continue receiving GSP treatment, because total United States imports were below the de minimis level.

Venezuela did not request a CNL waiver, however, and came to regret this omission when United States imports jumped up in 1993. The sharp increase in demand for roofing tiles was due principally to the after-effects of Hurricane Andrew. This disaster tore through Florida in August, 1992, causing some $20 billion in damages to homes, businesses, and other property, and producing a temporary boom in the construction industry and allied fields. This in turn caused imports of ceramic roofing tiles to grow rapidly, if temporarily, in the final months of 1992 and all of 1993. Total United States imports of ceramic roofing tiles in 1993 were 46.9 percent higher than they had been in 1992, and 73.0 percent above the 1991 level. Venezuela once again accounted for just over half of United States imports in 1993, but total imports of this product were in excess of the de minimislevel. The excess was just 2.2 percent above the de minimis level, but that was enough to prevent even the consideration of a waiver.

Beginning on July 1, 1994, imports from Venezuela were therefore subject to the 13.5 percent duty.

The rules required that in order to be reinstated to GSP eligibility, imports from Venezuela had to dip once again below the 50 percent mark. The data in Table 2 indicate that this standard clearly was met in 1994. Total United States imports fell back to the normal, pre-hurricane levels, and imports from Venezuela fell at a particularly sharp rate. Indeed, Venezuela’s loss of GSP appeared to work to the advantage of suppliers from Mexico (which enjoyed duty-free treatment for this product under NAFTA) and Colombia (which have enjoyed duty-free treatment for this product under the Andean Trade Preferences Act since 1992).

Table A.1

United States Imports of Ceramic Roofing Tiles

Imports of Harmonized Tariff Schedule item 6905.10.00 in thousands of current dollars, customs value; figures in parentheses are each country’s share of total United States imports

Venezuela 1991 3,774 (50.5%) 1992 4,785 (54.4%) 1993 7,214 (55.8%) 1994 3,539 (43.4%) 1995 2,975 (41.1%) 1996 3,417 (34.7%) 1997 3,149 (32.4%)
Mexico 1,388 (18.6%) 1,411 (16.0%) 1,431 (11.1%) 2,514 (30.8%) 2,558 (35.3%) 3,973 (40.3%) 3,304 (34.0%)
Colombia ¾ (0%) ¾ (0%) 264 (2.0%) 240 (2.9%) 343 (4.7%) 583 (5.9%) 891 (9.2%)
Spain 347 (4.6%) 618 (7.0%) 2,209 (17.1%) 627 (7.7%) 501 (6.9%) 631 (6.4%) 549 (5.6%)
France 170 (2.3%) 148 (1.7%) 198 (1.5%) 222 (2.7%) 102 (1.4%) 338 (3.4%) 412 (4.2%)
Japan 1,294 (17.3%) 1,084 (12.3%) 908 (7.0%) 631 (7.7%) 403 (5.6%) 267 (2.7%) 264 (2.7%)
Rest of World 502 (6.7%) 757 (8.6%) 706 (5.5%) 379 (4.6%) 358 (4.9%) 639 (6.5%) 1,151 (11.8%)
Total imports 7,475 (100%) 8,803 (100%) 12,930 (100%) 8,152 (100%) 7,240 (100%) 9,848 (100%) 9,720 (100%)
De minimis level 11,276 11,819 12,649 13,346 N.A. 13,000 13,500
Total imports relative to thede minimis level 66.3% 74.5% 102.2% 61.1% N.A. 75.8% 72.0%

Source: Imports from the United States Department of Commerce’s National Trade Data Bank; de minimis levels from the Office of the United States Trade Representative.

Note: No de minimis level is shown for 1995 because the United States opted not to conduct a GSP review that year, and hence no CNL or de minimis levels were calculated.

A United States importer filed a petition to the GSP Subcommittee in the 1995 GSP review. This petition requested that (a) imports of this product from Venezuela be restored to the GSP, and that (b) Venezuela be granted a waiver from any further application of the CNLs for this product. The GSP Subcommittee accepted this petition for review, but it took nearly two years for the process to be completed. Because Congress allowed the GSP to lapse in 1995, the subcommittee suspended its conduct of the review until the program was reinstated. It then held hearings in October, 1996, where the United States importer of Venezuelan tiles gave testimony. The subcommittee did indeed grant the Venezuelan request, which did not take effect until Congress reinstated the GSP once again in August, 1997 (but the importer could request refunds, with interest, for any tariffs paid on these imports since May 31, 1997).

This case demonstrates the danger of not seeking a CNL waiver for a product, and relying instead on the temporary and uncertain protection of de minimis waivers. Suppose that in the early 1990s, one of the interested parties ¾ the Venezuelan producer, the Government of Venezuela, or the United States importer¾ had taken the preventive measure of seeking a CNL waiver. The unexpected surge of imports in 1992-1993 would not have led to the loss of GSP treatment in mid-1994. Instead, three years passed between the loss and restoration of GSP privileges for Venezuelan roofing tiles. During this time the United States imported $9.9 million worth of roofing tiles from Venezuela, on which duties of $1.4 million were paid. Those duties represent a loss that can never be recovered. Moreover, the suspension of Venezuelan GSP during this period offered an opportunity to producers in Mexico and Colombia. These two countries’ combined share of the United States market rose from 13.1 percent in 1993 (the last year that Venezuela enjoyed GSP for the full year) to an estimated 51.3 percent in 1998. It may be a long time before Venezuela recaptures the market share that it once held.

In the end, however, the petition to redesignate the product and waive the CNLs has been of great benefit to the Venezuelan industry. With an estimated $3.2 million worth of United States imports during 1998 (based on the assumption that October-December imports were at the same rate as January-September), the savings in foregone tariffs amounted to some $440,000. Moreover, this industry is permanently protected from the loss of its GSP status.

Even if Venezuela once again ships more than half of United States imports, it will be free from the threat of the CNLs.

Appendix 9

Frequently asked questions about the GSPAdapted from the USTR’s website

I.1 GSP-Eligible Articles

Which imports qualify for duty-free treatment under the GSP?

The imported merchandise must meet the following qualifications:

1. It must be included on the list of GSP-eligible articles.

2. It must be from a designated beneficiary country.

3. The beneficiary country must be eligible for GSP treatment for that article.

4. It must meet the value-added requirements.

5. It must be imported directly into the United States from the beneficiary country or association.

6. The exporter/importer must request duty-free treatment under GSP by placing an “A” before the HTSUS number that identifies the imported product on the appropriate shipping documents.

Which products are eligible for duty-free treatment?

The GSP comprises two categories of eligible products defined at the 8-digit level of the HTSUS. The original list now includes approximately 4,650 articles that are duty free for all eligible GSP beneficiaries. The second list, added in 1996, made approximately 1,770 articles from the LDBDCs duty free. The LDBDCs are countries which the World Bank has estimated to have incomes (1996 GNP per capita) below $786. See Parts III and IV for the lists of articles eligible for duty-free treatment under GSP. These lists contain most dutiable manufactures and semimanufactures and selected agricultural, fishery, and primary industrial products not otherwise duty free. Articles eligible for GSP treatment are also identified in the current edition of the HTSUS, which is published by the United States International Trade Commission (USITC). The complete 1998 HTSUS can be downloaded from the USITC home page, purchased from the United States Government Printing Office, or inspected at the USTR

Reading Room, the field offices of the Department of Commerce, and the United States Embassies or Consulates.)

Can any article be designated as eligible for GSP?

No. Certain articles are prohibited by law (19 United StatesC. 2461) from receiving GSP treatment. These are articles that were not eligible for GSP on January 1, 1995, and include most textiles, watches, footwear, handbags, luggage, flat goods, work gloves, and other leather wearing apparel. In addition, any other articles determined to be import-sensitive cannot be made eligible for GSP. In this regard, the GSP law specifically cites steel, glass, and electronics.

What is the rate of duty on a GSP-eligible article?

All imports of GSP-eligible articles are duty-free.

I.2 GSP Beneficiary Countries

Where are the official lists of the GSP-eligible countries, the LDBDCs, and the articles with country restrictions on eligibility?

Sec. 4(a) of the General Notes at the beginning of the HTSUS contains the official list of the GSP-eligible countries.

Sec. 4(c) contains the list of the LDBDCs. Sec. 4(d) contains the list of the imported articles that are not eligible for GSP treatment from the designated GSP countries, for example, where imports from a country have exceeded the competitive-need limitation (CNL). (See Part II.1, 2, and 7.)

How does an importer request GSP treatment?

The request is made by placing the Special Program Indicator (SPI), the letter “A” used as a prefix, before the HTSUS tariff number on the shipment entry documentation to indicate that a product is eligible for duty-free treatment under GSP.

If the GSP program expires and is later renewed retroactively, must an importer pay duties in the interim?

If the GSP program expires, importers cannot make claims for duty-free treatment under GSP for merchandise entered or withdrawn for consumption. Duties at the Normal Trade Relations (NTR) rate must be deposited. A claim for duty-free treatment may be made if the merchandise qualifies under another preferential program such as the Andean Trade Preference Act or the Caribbean Basin Economic Recovery Act.

If the GSP program is renewed retroactively, how does an importer arrange to be reimbursed for tariffs paid during the period after the expiration and before the reauthorization of GSP?

Importers who file their entries electronically should use the appropriate SPI (“A”) as a prefix to the tariff numbers of articles that would qualify for GSP if GSP were in effect at the time of the entry. The United States Customs Service has arranged for the timely processing of refunds of duties deposited on these GSP-eligible entries without requiring further action by the filer. The use of the SPI, in effect, constitutes an importer’s request for a refund of duties. For entries made without using the SPI, refunds of duties deposited must generally be requested in writing. (For further information on securing refunds, see 63 Federal Register 115, page 32911, June 16, 1999.)

How can the correct HTSUS classification of a product be determined?

The United States Customs Service is responsible for classifying products under the HTSUS. Questions about a specific product HTSUS number should be referred to the Classification and Value Division. Questions about the appropriate classification of a product should be referred to the Office of Regulations and Rulings.

Is the list of eligible articles and countries ever modified?

Yes. The United States Government, through the GSP Subcommittee of the Trade Policy Staff Committee (TPSC), conducts an annual review of petitions to modify the eligibility of articles and countries for duty-free treatment. The GSP Subcommittee comprises representatives of the Executive Branch Agencies that have roles in United States trade policy formulation. (See page v for the list of these agencies.) A list of articles for which modifications have been petitioned and accepted for review is published in the Federal Register each summer, usually in mid-July.

Public comments are invited, hearings are held, USITC advice is requested and prepared, all of which are reviewed by the GSP Subcommittee as it prepares its recommendations for Presidential decisions. The President’s decisions are usually announced in late spring of the following calendar year and take effect on July 1.

How does one petition for a modification in the list of articles or countries?

Each year a Federal Register notice invites interested parties to petition the GSP Subcommittee for modifications in the list of products or countries eligible for GSP treatment. (See Part II.8 for a sample petition outline for anyone seeking modifications in the GSP product coverage.) Petitions must conform to the applicable rules and regulations contained in the Code of Federal Regulations (15 CFR Part 2007) in order to be accepted for formal review.

Petitions must be submitted to the GSP Subcommittee by the scheduled submission date, usually in late spring, to be considered in that year’s annual review. Petitions accepted for review are subject to public hearings and a full review by the GSP Subcommittee. Modifications made as a result of the annual review are implemented by Executive Order or Presidential Proclamation and are then published in the Federal Register.

Which factors must be considered when the list of eligible articles or countries is modified?

When the GSP list is modified, the following factors must be considered:

1. The statement of a country requesting GSP eligibility

2. The effect that a modification would have on furthering the economic development of a beneficiary country

3. The anticipated impact on the United States producers of like or directly competitive products

4. The extent of the beneficiary developing country’s competitiveness regarding eligible products

5. The extent to which other major developed countries are undertaking a comparable effort to assist developing countries by granting generalized preferences on imports of products from such countries

All decisions to modify the list of GSP-eligible articles are made in light of the extent to which beneficiaries accomplish the following:

• Offer reasonable and equitable market access for United States goods and services

• Protect United States intellectual property rights adequately and effectively

• Reduce trade-distorting investment policies/practices (including export performance requirements)

• Eliminate trade-distorting export practices

• Ensure internationally recognized worker rights, which include the following:

- Right of association

- Right to organize and bargain collectively

- Prohibition of any form of forced or compulsory labor

- Minimum age for child employment

- Acceptable work conditions regarding, for example, minimum wages, work hours, and occupational safety and health standards

What is the three-year rule?

Many products not currently eligible for GSP may have been eligible previously or considered for eligibility since 1976. An article may not be considered for designation as GSP-eligible if it has been the subject of a formal review and denied eligibility during the previous three calendar years. The petition history of a product may indicate its current potential for obtaining GSP eligibility. The public version of petitions is on file at the Office of the USTR in Room 101. Interested parties may call (202) 395-6186 for an appointment to examine the files.

Who makes the determinations regarding GSP product and country eligibility?

The GSP Subcommittee of the Trade Policy Staff Committee, chaired by the Office of the United States Trade Representative, reviews GSP issues. All Executive Branch Agencies directly involved in trade participate in the interagency review of GSP eligibility modifications. The GSP Executive Director conducts the day-to-day operations and, together with the GSP Subcommittee, prepares recommendations for GSP eligibility modifications for the United States Trade Representative (USTR). After reviewing the proposed modifications, the United States Trade Representative decides which recommendations will be submitted to the President, whose final decisions are published in the Federal Register, usually in late spring.

I.3 Handicraft Textiles

What is the certified handicraft textile arrangement?

Six categories of textile products are eligible for GSP treatment when the GSP beneficiary has signed an agreement with the United States Government certifying that the items are handmade products of the exporting beneficiary. To date, such agreements have been signed with Botswana, Colombia, Egypt, Guatemala, Jordan, Macao, Malta, Morocco, Nepal, Pakistan (suspended June 30, 1996), Peru, Romania, Thailand, Tunisia, and Uruguay. GSP benefits for duty-free treatment of handicraft textile exports are available to other beneficiary governments that are prepared to initiate the required exchange of letters. The six covered tariff categories are 5701.10.13, 5702.10.10, 5702.91.20, 5805.00.20, 6304.99.10, and 6304.99.40.

Is any special paperwork necessary for a GSP shipment?

For certified handicraft textile products eligible for GSP duty-free treatment, a triangular seal certifying the products’ authenticity as handcrafted articles must be included with the commercial invoice to be accepted for entry.

As noted, only products produced in those beneficiary developing countries that have completed an official exchange of letters with the United States Government can receive GSP treatment.

Do other countries maintain GSP programs?

Yes. In addition to the United States, twenty-six other industrialized nations maintain GSP programs. The beneficiaries, products, and type of preferences granted vary for each donor country.

I.4 Competitive-Need Limitations and Requests for Waivers

Do all beneficiary countries receive duty-free treatment on the entire list of articles?

No. A country may not be eligible for GSP treatment on certain imports for the following reasons:

• The GSP imports of an article from a beneficiary country exceed the competitive-need limitation.

• The country has been graduated from the program.

• The value added in the beneficiary country is insufficient to meet the GSP rule-of- origin requirement.

• The country fails to supply complete documentation or does not meet other United States Customs requirements.

What are competitive-need limitations?

Competitive-need limitations impose ceilings on GSP benefits for each product and country. A country will automatically lose its GSP eligibility for a product (which is defined by its HTSUS eight-digit tariff category) if the CNLs are exceeded. A beneficiary country loses GSP eligibility for a product if, during the previous calendar year, United States imports of a GSP article from that country

(1) account for 50 percent or more of the value of total United States imports of that product, or

(2) exceed a certain dollar value.

Legislation reauthorizing GSP in 1996 set the dollar limit at $75 million for 1996 with an annual increase of $5 million for each subsequent calendar year. GSP modifications that result from imports that exceed CNLs in one year take effect on July 1 of the next calendar year.

Are the competitive-need limitations ever waived?

Yes. The President may waive competitive-need limitations under the circumstances listed in Table 3.

How are competitive-need limitations waived?

An interested party may petition USTR in an annual review for a CNL waiver for a product when it is imported from a specific beneficiary. In deciding whether to grant a CNL waiver, the

President is required to place “great weight” on the extent to which the beneficiary is providing reasonable and equitable access to its market for United States goods and services, and the extent to which the beneficiary is providing reasonable and effective protection to United States intellectual property rights.

Table 3. Types of Competitive-Need Limitation Waivers

Types of Waivers 50% Limit Waivable Value Limit Waivable
Petitioned Request Yes Yes
503(c)(E) Yes No
No United States production
503(c)(D) No Limits No Limits
LDBDC
De Minimis Yes No

Are any limits placed on the President’s CNL waiver authority?

Yes. In general, the President may not grant a waiver for a GSP-eligible article if imports of it from all beneficiary countries equal or exceed 30 percent of the total value of the GSP duty-free imports in a calendar year. Furthermore, the President cannot grant a waiver for the import of a GSP-eligible product that exceeds 15 percent of total GSP imports if the originating beneficiary has either a per capita gross national product (GNP) in excess of $5,000 or generates imports of GSP products that account for 10 percent or more of total GSP duty-free imports.

How long do CNL waivers remain in effect?

If the petitioned waiver is granted, both the percentage limit and the dollar limit are waived and remain in effect until the President determines that such a waiver is no longer warranted because of changed circumstances.

What is a 503(c)(E) waiver?

Section 503(c)(E) of the GSP law provides for a waiver of the CNL percentage for certain GSP-eligible articles that were not produced in the United States on January 1, 1995. Articles that were determined not to be produced in the United States are listed in Part II.5. Interested persons may petition USTR to modify the list in an annual review. For those articles on this list, a 503(c)(E) waiver will automatically be granted each year when required.

What is a de minimis waiver?

The President may grant a waiver from the percentage provision when total United States imports from all countries of a product are small or de minimis. Like the dollar value CNL, the de minimis level is adjusted annually. In 1996 the level was set at $13 million with an annual increment of $500,000. Each year, a de minimis waiver will automatically be considered for imports of a GSP-eligible product from a beneficiary that exceeded the 50 percent CNL, provided total imports from all countries for the preceding year were below the dollar limit. Although such waivers cannot be requested by petition, public comments are accepted, nonetheless, early each year. Granting such waivers is a discretionary decision of the President.

Does a special CNL exist for Least Developed Beneficiary Developing Countries?

Section 503(c)(D) of the GSP law automatically waived all CNLs for the GSP beneficiaries designated as LDBDCs. (See Part II.2 for the current list of LDBDCs.)

What happens if imports reach or exceed the CNLs during the year?

Nothing. GSP eligibility for articles from countries that reach or exceed the CNLs will continue for the rest of the year and for part of the following year. In the meantime, the GSP Subcommittee conducts a review of import statistics to determine which articles have exceeded the CNLs for the previous calendar year. Articles that exceeded the CNLs lose eligibility for GSP treatment no later than July 1 of the following year unless a waiver is granted.

Does the GSP Subcommittee publish a warning list of articles that may exceed the CNLs?

Yes. USTR publishes a warning list based on statistics of GSP articles imported during the first 10 months of the past calendar year. The list generally appears early in the following year in the Federal Register.

Can an interested party monitor the imports of an article?

Yes. Several sources maintain a monthly compilation of all imports. The Foreign Trade Reference Room at the Department of Commerce can be contacted by telephone at (202) 482-2185 or by Internet at http://www.ita.doc.gov/industry/otea/trade-detail/about.html. The Office of Trade Data at the Census Bureau can be contacted by telephone at (301) 457-3041, by fax at (301) 457-4615, or by Internet at http://www.census.gov/foreign-trade/www. The statistics should be requested by the 8-digit HTSUS tariff number.

The early warning list of the 10-month import statistics is available for review each February in the USTR public reading room.

Can a country ever have an article redesignated as GSP-eligible after the article has been removed from GSP eligibility?

Yes. Redesignation of GSP eligibility for an article can be considered if United States imports of the article from the affected country fall below the CNL in a subsequent year. Interested parties may also petition for a CNL waiver to restore eligibility for a product.

I.5 Graduation from GSP

What is graduation?

There are two types of graduation: The first type refers to the removal of GSP eligibility for one or more articles of a beneficiary country, for example, when its imports of an article or articles exceed the CNL. The second type refers to the mandatory removal of a beneficiary country’s entire GSP eligibility, which occurs when a country’s per capita GNP exceeds the threshold level of income set for high-income countries by the World Bank or the discretionary removal when a country is deemed no longer to be a developing country.

How is mandatory country graduation implemented?

Country graduation is required when the President determines that a beneficiary is a high- income country as defined by the official statistics of the International Bank for Reconstruction and Development (IBRD) or the World Bank.

In its 1998 World Development Indicators, the World Bank set the threshold level of per capita GNP for highincome countries at $9,636 on the basis of 1996 GNP statistics. The per capita GNP for upper middle-income countries ranged from $3,116 to $9,635; incomes for lower middle-income countries ranged from $786 to $3,115; low-income countries had incomes of less than $786 a year.

When the President determines that a beneficiary has exceeded the middle-income level, its GSP benefits will be terminated on January 1 of the second year following the President’s determination.

How is product graduation implemented?

Product graduation decisions are made by the President in the four following contexts:

1. When interested parties submit petitions to remove GSP eligibility for an article and are accepted for the annual GSP Product Review, the President may grant the petition.

2. When articles are newly designated, eligibility for individual beneficiaries may be precluded.

3. When countries are eligible for redesignation of GSP status for a specific article, redesignation may be withheld.

4. When an individual beneficiary country fails to provide access to its market or fails to protect internationally recognized worker rights or intellectual property rights, the country may be deprived of GSP eligibility for selected articles.

I.6 Rule-of-Origin Requirements

What are the rule-of-origin requirements for qualifying products as GSP-eligible for a beneficiary country?

The sum of the cost or value of materials produced in the beneficiary country plus the direct processing costs must equal at least 35 percent of the appraised value of the product at the time of entry into the United States.

Can imported materials be counted toward the 35 percent value-added requirement?

Yes, but only if the materials are “substantially transformed” into new and different constituent materials of which the eligible article is composed. If an imported article has been produced in part in several countries that are members of an association of countries contributing to the regional economic integration of its members, the articles will be accorded duty-free entry if the value of their collective production of the article accounts for at least 35 percent of the appraised value of the article. The level of value added is the same as would be required for a product imported from a single country. The United States Customs Service is charged with determining whether an article meets the GSP rule-of-origin requirements.

How can an exporter in a developing country know the value at which the United States Customs authorities will appraise an article?

In most cases, United States Customs will appraise the merchandise at the transaction value, that is, the price actually paid or payable for the merchandise when sold for export to the United States. This value would include the following elements:

1. The packing costs incurred by the buyer

2. The selling commission incurred by the buyer

3. The value of any assistance provided to the producer free of charge by the buyer

4. The royalty or license fee that the buyer is required to pay as a condition of the sale

5. The proceeds accruing to the seller of any subsequent resale, disposal, or use of the imported merchandise In general, shipping and other costs related to transporting the GSP articles from the port of export to the United States are included neither in the value of the article nor in the value-added calculation.

What costs may be included in the direct costs of processing?

The direct costs of processing include all costs, whether directly incurred in or those that can be reasonably allocated to the growth, production, manufacture, or assembly of the merchandise in question. These include the following:

• Actual labor, fringe benefits, and on-the-job training costs

• Engineering, supervisory, quality control, and similar personnel costs

• Dies, molds, and tooling costs, as well as depreciation on machinery and equipment

• Research, development, design, blueprints and engineering, and inspection and testing costs

Which costs may not be included in the direct costs of processing?

The costs that may not be included in the direct costs of processing are those that are not directly attributable to the merchandise being considered or are not “costs” of manufacturing. These costs include profit and general expenses and business overhead such as administrative salaries, casualty and liability insurance, advertising, and sales representative’s salaries, commissions, or expenses.

Does the United States GSP contain any special provisions for beneficiary developing countries that are members of regional associations?

Yes. A regional association contributing to the comprehensive regional economic integration of its members may be granted GSP cumulation benefits. A GSP cumulation benefit occurs when United States imports from association members are counted as if they were imported from one country for purposes of rule-of-origin requirements. A GSP cumulation benefit also occurs when an imported article that was produced in two or more eligible member countries of an association is accorded duty-free entry. The benefit is granted when the countries together account for at least 35 percent of the appraised value of the article, which is the same requirement for a single country.

The CNLs will be assessed only against the country of origin and not against the entire association. Currently, qualified members of the following six associations can benefit from this provision:

· The Andean Group

· The Association of Southeast Asian Nations (ASEAN), excluding Brunei, Darussalam, Malaysia, and Singapore

· Member countries of the Caribbean Common Market (CARICOM)

· The West African Economic and Monetary Union (WAEMU)

· The Southern African Development Community (SADC)

· The Tripartite Commission on East African Cooperation (EAC)

The President has delegated responsibility to the United States Trade Representative for determining which members of SADC and EAC qualify for the cumulation benefit. The United States Trade Representative has determined that Botswana, Mauritius, and Tanzania are the qualifying members of SADC that are entitled to the cumulation benefit under GSP. (See Part II.3.)

I.7 “Imported Directly” Requirement

What is meant by the requirement that the article must be “imported directly”?

The article must be shipped directly from the beneficiary country to the United States without passing through the territory of any other country. Or, if shipped through the territory of any other country, the merchandise must not have entered the commerce of that country while en route to the United States. In all cases, the invoices, bills of lading, and other documents connected with the shipment must show that the United States is the final destination of the imported article. (See 19 CFR 10.175(e) for the United States Customs Service definition of “imported directly.”)

Is entrepot trade (articles transshipped between the beneficiary country and the United States) permitted?

Entrepot trade is eligible for GSP under certain circumstances. Eligible articles shipped from a beneficiary developing country through a free-trade zone in any other beneficiary country will qualify for GSP as follows:

1. The eligible articles do not enter into the commerce of the country maintaining the free-trade zone.

2. The eligible articles do not undergo any operations other than sorting, grading, or testing; packing, unpacking, changing or packing; decanting or repacking; affixing marks, labels, or other distinguishing signs; or operations necessary to ensure that the articles are preserved in the condition they were in when they entered the free-trade zone. (See19 CFR 10.175.)

Are shipments also permitted to be made through free-trade zones in nonbeneficiary countries and still qualify

for GSP?

Yes. The procedure is as follows:

1. The eligible articles must remain under the control of the customs authority of the intermediate country while in transit through the free-trade zone.

2. The eligible articles do not enter into the commerce of the country maintaining the free-trade zone, except for sale at other than retail.

3. The eligible articles do not undergo any operations other than loading and unloading or other operations necessary to ensure that articles are preserved in the condition they were in when they entered into the freetrade zone.

4. For articles transshipped through former beneficiary countries that are members of regional associations (see Part II.3), the operations such as sorting, grading, or testing; packing, unpacking, changing or packing; decanting or repacking; affixing marks, labels, or other distinguishing signs; or operations necessary to ensure that the articles are preserved in the condition they were in when they entered the free-trade zone are permitted. (This exception currently applies to the products of the ASEAN beneficiaries that are transshipped through Brunei, Darussalam, Malaysia, and Singapore.)

Are shipments permitted through a “non-independent territory” of any other country?

Shipments from a beneficiary developing country to the United States may be made through the non-independent territory of another country, provided that

(1) the article does not enter into the commerce of the territory while en route, and

(2) the invoice, bills of lading, and other shipping documents show that the United States is the final destination.

May the merchandise be purchased and resold, other than at retail, for export within the free-trade zone?

Yes, as noted previously. However, for such transactions, two Certificates of Origin are required. One is required from the original beneficiary acknowledging that the merchandise is eligible for the United States duty-free treatment under GSP and contains the name of the consignee in the United States or in the free-trade zone. A second Certificate of Origin is required from the person responsible for the articles in the free-trade zone or from any other person having knowledge of the facts and declaring the operations that were performed within the free-trade zone.

PROCLAMA PRESIDENCIAL DE REDESIGNACION DE PRODUCTOS ARGENTINOS

· El 28 de agosto de 2002, el Presidente Bush firmó una Proclama Presidencial por la que se restaura el beneficio del SGP (arancel 0%) a 57 productos argentinos. Los beneficios son otorgados a través de: a) la redesignación de algunos productos argentinos que habían perdido el beneficio por diversas circuntancias y b) el otorgamiento de un "waiver de minimis".

· Los productos involucrados abarcan numerosas posiciones arancelarias de cueros crudos, procesados y manufacturas de cuero; manzanas secas; maíz amarillo y pisingallo; sorgo de grano; tortas y residuos sólidos de aceites de maní; artículos de plata y de oro; colorantes ácidos; otros preparados de carne; gomas éter.

· La redesignación de estos productos entrará en vigor dentro de los 15 días de publicación de la Proclama en el Federal Register (28 de agosto de 2002).

POS. ARANC. (HTSUS)DESCRIPCION ARANCEL NTR
0813.30.00Manzanas secas0.74 cents/kg
1005.90.20Maiz amarillo0.05 cents/kg
1005.90.40Otro maiz, incluye Pisingallo0.25 cents/kg
1007.00.00Sorgo de grano0.22 cents/kg
1602.50.20Otros preparados de carne 1,40%
2305.00.00Tortas y residuos sólidos de aceite de maní0.32 cents/kg
3204.12.20Colorantes ácidos y para mordientes y preparaciones a base colorantes6,5%
3204.12.30Colorantes ácidos y para mordientes y preparaciones a base colorantes6,5%
3204.12.45Colorantes ácidos y para mordientes y preparaciones a base colorantes8,2%
3204.12.50 Colorantes ácidos y para mordientes y preparaciones a base colorantes9,2%
3806.30.00Gomas éster6,5%
4101.20.40Pieles y cueros crudos, enteros de bovino, con precurtido vegetal, de hasta 16 kg de peso5,0%
4101.20.50Pieles y cueros crudos, enteros de bovino, otros, de hasta 16 kg de peso3,3%
4101.20.70Pieles y cueros crudos, enteros de equino, de hasta 16 kg de peso3,3%
4101.50.40Pieles y cueros crudos enteros de bovino con precurtido vegetal, más 16 kg de peso5,0%
4101.50.50Pieles y cueros crudos enteros de bovino, otros, más 16 kg de peso3,3%
4101.50.70Pieles y cueros crudos enteros de equino, más 16 kg de peso3,3%
4101.90.40Otras pieles y cueros crudos de bovino, con precurtido vegetal5,0%
4101.90.50Otras pieles y cueros crudos de bovino, otros3,3%
4101.90.70Otras pieles y cueros crudos de equino3,3%
4103.20.20Otras pieles y cueros crudos de reptil con precurtido vegetal5,0%
4104.11.40Pieles y cueros de bovino depilados en estado húmedo, plena flor y plena flor dividida, capellada y suela5,0%
4104.11.50Pieles y cueros de bovino depilados en estado húmedo, plena flor y plena flor dividida, otros3,3%
4104.19.40Pieles y cueros de bovino depilados en estado húmedo, otros, capellada y suela5,0%
4104.19.50Pieles y cueros de bovino depilados en estado húmedo, otros3,3%
4104.41.40Pieles y cueros de bovino depilados en estado seco, plena flor y plena flor dividida, capellada y suela5,0%
4104.41.50Pieles y cueros de bovino depilados en estado seco, plena flor y plena flor dividida, otros3,3%
4104.49.40Pieles y cueros de bovino depilados en estado seco, otros, capellada y suela5,0%
4104.49.50Pieles y cueros de bovino depilados en estado seco, otros3,3%
4107.11.50Cueros de bovinos, enteros, depilados y preparados, plena flor, para tapicería2,8%
4107.11.60Cueros de bovinos, enteros, depilados y preparados, plena flor, capelladas y suelas3,3%
4107.11.70Cueros de bovinos, enteros, depilados y preparados, plena flor, otros, excepto de fantasía5,0%
4107.11.80Cueros de bovinos, enteros, depilados y preparados, plena flor, otros, de fantasía2,4%
4107.12.50Cueros de bovinos, enteros, depilados y preparados, plena flor dividida, para tapicería2,8%
4107.12.60Cueros de bovinos, enteros, depilados y preparados, plena flor dividida, capelladas y suelas3,3%
4107.12.70Cueros de bovinos, enteros, depilados y preparados, plena flor dividida, otros, excepto de fantasía5,0%
4107.12.80Cueros de bovinos, enteros, depilados y preparados, plena flor dividida, otros, de fantasía2,4%
4107.19.60Cueros de bovinos, enteros, depilados y preparados, otros, capelladas y suelas5,0%
4107.19.70Cueros de bovinos, enteros, depilados y preparados, otros, excepto de fantasía5,0%
4107.19.80Cueros de bovinos, enteros, depilados y preparados, otros, de fantasía2,4%
4107.91.50Otros cueros de bovinos, depilados y preparados, plena flor, para tapicería2,8%
4107.91.60Otros cueros de bovinos, depilados y preparados, plena flor, capelladas y suelas3,3%
4107.91.70Otros cueros de bovinos, depilados y preparados, plena flor, otros, excepto de fantasía5,0%
4107.91.80Otros cueros de bovinos, depilados y preparados, plena flor, otros, de fantasía2,4%
4107.92.50Otros cueros de bovinos, depilados y preparados, plena flor dividida, para tapicería2,8%
4107.92.60Otros cueros de bovinos, depilados y preparados, plena flor dividida, capelladas y suelas3,3%
4107.92.70Otros cueros de bovinos, depilados y preparados, plena flor dividida, otros, excepto de fantasía5,0%
4107.92.80Otros cueros de bovinos, depilados y preparados, plena flor dividida, otros, de fantasía2,4%
4107.99.60Otros cueros de bovinos, depilados y preparados, otros, capelladas y suelas5,0%
4107.99.70Otros cueros de bovinos, depilados y preparados, otros, excepto de fantasía5,0%
4107.99.80Otros cueros de bovinos, depilados y preparados, otros, de fantasía2,4%
4112.00.60Cueros de oveja y cordero, preparados, sin lana,divididos o no, de fantasía2,0%
4113.90.60Cueros de otros animales no especificados, preparados, sin pelo, de fantasia1,6%
4114.20.70Cuero barnizado, laminado o metalizado, ternero y/o becerro.1,6%
4205.00.60Las demás manufacturas de cuero natural o regenerado, de reptil4,9%
7115.90.30Otros artículos de plata3,0%
7115.90.40Otros artículos de oro3,9%

SISTEMA GENERALIZADO DE PREFERENCIAS

MANUAL SOBRE EL ESQUEMA DEL CANADÁ

Proyecto cooperación técnica de la UNCTAD sobre el acceso a los mercados,
leyes comerciales y preferencias
(INT/97/A06)

Las denominaciones empleadas en esta comunicación y la forma en que aparecen presentados los datos que contiene no implican, de parte de la Secretaría de las Naciones Unidas, juicio alguno sobre la condición jurídica de países, territorios, ciudades o zonas, o de sus autoridades, ni respecto de la delimitación de sus fronteras o límites.

PREFACIO

El presente Manual ofrece en forma sucinta información sobre las ventajas arancelarias otorgadas a los países en desarrollo en virtud del esquema de preferencias generalizadas del Canadá, y sobre las condiciones en que las mercancías pueden acogerse al trato preferencial al ser importadas en el Canadá. Se proporcionan algunas informaciones sobre otras dos concesiones de preferencias que tienen interés para algunos países en desarrollo y una descripción del régimen especial que se aplica a los productos de artesanía.

El Manual ha sido preparado por el proyecto de cooperación técnica de la UNCTAD sobre el acceso a los mercados, leyes comerciales y preferencias (INT/97/A06) principalmente para su utilización en el marco de actividades de proyectos.

Debe observarse que la descripción de los productos se presenta en función del Sistema Armonizado de Descripción y Codificación de Productos en el que se basa el arancel aduanero del Canadá. La secretaría de la UNCTAD agradece la asistencia y cooperación del Gobierno canadiense en la preparación del presente Manual.

Aunque está basado en textos oficiales, el Manual no puede considerarse un sustituto de esos textos. Puede obtenerse información adicional dirigiéndose a:

Origin and Valuation Policy Division
Trade Policy and Interpretation Directorate
Revenue Canada
9th Floor, Sir Richard Scott Building
K1A 0L5
Ottawa, Ontario
Canada
Tel.: (613) 954-6860
Fax: (613) 952-0162

1. ANTECEDENTES

La legislación canadiense por la que se aplica un sistema de preferencias arancelarias en favor de los países en desarrollo entró en vigor el 1º de julio de 1974, como parte de un esfuerzo internacional concertado llevado a cabo por los países industrializados a fin de ayudar a los países en desarrollo a que aumentaran sus exportaciones e incrementaran así sus ingresos en divisas.

Después de un período inicial de diez años, el esquema canadiense se prorrogó en 1984, introduciéndose una serie de mejoras, entre ellas la inclusión de un mayor número de productos.

En 1994 el esquema volvió a prorrogarse hasta 2004.

En 1995 se modificaron los derechos fijados y los productos incluidos en el Arancel Preferencial General (APG)1a fin de tener en cuenta los efectos de la erosión sobre el margen de preferencias de la Ronda Uruguay de Negociaciones Comerciales Multilaterales. Esta revisión tuvo por resultado un aumento del número de productos incluidos así como una reducción de los tipos de derechos APG.

El 1º de septiembre de 2000, el Canadá añadió otras 570 partidas arancelarias2 a la lista de partidas arancelarias exentas del pago de derechos en beneficio de los países menos adelantados (PMA). Entre estas nuevas partidas figura una amplia ga ma de productos agrícolas y pesqueros, así como algunas otras mercancías industriales, como hierro y acero, productos químicos, juguetes y juegos.

2. PRODUCTOS INCLUIDOS

El Canadá concede preferencias arancelarias a determinados productos agrícolas e industriales de interés para la exportación de los países en desarrollo. Estos productos, como ciertos textiles, calzado, productos de la industria química, plásticos e industrias afines, aceros especiales y tubos electrónicos, están excluidos del esquema.

1. El APG es la designación canadiense del esquema de su sistema generalizado de preferencias.

2 La lista de estas 570 partidas arancelarias se incluye como anexo III.

3. CUANTÍA DE LAS REDUCCIONES ARANCELARIAS

Los derechos APG varían, desde la entrada en franquicia hasta las reducciones en los derechos correspondientes al trato de nación más favorecida (NMF). En el anexo V figura una lista detallada de productos incluidos en el esquema y a los que se aplican los derechos APG o el trato PMA. El arancel aduanero actualizado del Canadá para 2001 puede encontrarse en la siguiente dirección de Internet:

http://www.ccra-adrc.gc.ca/customs/general/publications/customs_tariff_toc2001-e.html.

4. MEDIDAS DE SALVAGUARDIA

De conformidad con el artículo XIX del Acuerdo General sobre Aranceles Aduaneros y Comercio (GATT-1994), el Canadá puede adoptar medidas de emergencia, retirando o modificando las preferencias concedidas, en relación con productos importados en tales cantidades o en tales condiciones que causen o amenacen causar perjuicios graves a los productores nacionales de artículos semejantes o directamente competitivos. En virtud de la legislación, el Tribunal de Comercio Internacional del Canadá puede recibir instrucciones del Ministerio de Finanzas para investigar toda denuncia presentada por un productor canadiense en el sentido de que ha sufrido o puede sufrir perjuicios debido a factores relacionados con el Código Antidumping y el Código de Subvenciones y Derechos Compensatorios de la Organización Mundial del Comercio (OMC) (GATT-1994). Si comprueba que hay un perjuicio prima facie y estima que la eliminación de la concesión APG podría remediarlo, realizará una investigación pública y formulará recomendaciones al Gobierno. Según la recomendación del Tribunal de Comercio Internacional del Canadá, el Gobierno puede retirar la concesión APG o establecer contingentes arancelarios.

5. NORMAS DE ORIGEN

Para poder acogerse a los aranceles APG y al acceso en franquicia en favor de los PMA, los productos de los países beneficiarios deberán satisfacer los criterios para la determinación del origen y la norma de la expedición directa prescritos por el Canadá. El origen de los productos debe estar justificado con las pruebas documentales necesarias.

Se incluye como anexo IV la reglamentación oficial del Canadá sobre normas de origen a los efectos del APG: Memorando D11-4-4, de 30 de marzo de 2001.

a) Productos totalmente obtenidos en el país de origen

Se considera que los siguientes productos son productos de buena fe de un país beneficiario y que se han originado en el país beneficiario:

a) Productos minerales extraídos del suelo o de los fondos marinos del país;

b) Productos vegetales cosechados en el país;

c) Animales vivos, nacidos y criados en el país;

d) Productos obtenidos en el país de animales vivos;

e) Productos obtenidos de la caza o de la pesca en el país;

f) Productos de la pesca en el mar y otros productos marinos extraídos por buques del país;

g) Productos fabricados a bordo de buques-factoría del país, exclusivamente de productos mencionados en el apartado f);

h) Desperdicios y desechos resultantes de procesos de fabricación en el país;

i) Artículos usados del país que se importen en el Canadá con el fin exclusivo de aprovecharlos para la recuperación de materias primas; y

j) Mercancías producidas en el país a base exclusivamente de productos mencionados en los apartados a) a h).

b) Productos con insumos importados

Los productos que han sido fabricados en un país beneficiario total o parcialmente con materiales, partes o componentes procedentes del exterior del país o de origen indeterminado o desconocido se considerará que han sido cultivados, producidos o fabricados de buena fe en el xpaís beneficiario si el valor3de los insumos importados no es superior al 40% o, en el caso de un país menos adelantado, al 60% del precio en fábrica4de las mercancías embaladas para su expedición al Canadá (criterio del porcentaje).

Acumulación global e insumos procedentes del país otorgante de preferencias

Al calcular el margen máximo de insumos importados permitido a los países beneficiarios del APG (40%) se considerarán originarios del país beneficiario todos los materiales utilizados en la fabricación o producción de las mercancías que sean originarios de otro país beneficiario del APG (acumulación global) o del Canadá (norma relativa al insumo procedente del país otorgante de preferencias), así como cualquier embalaje necesario para el transporte de las mercancías, pero sin incluir los embalajes en los que de ordinario se venden las mercancías para el consumo en el país beneficiario; esos materiales y embalajes no se tendrán en cuenta al calcular el margen máximo del 40% para los insumos de importación.

Al calcular el porcentaje del margen máximo de contenido de importación a efectos de la acumulación global, todos los países beneficiarios se consideran como una zona aduanera única.

Todos los procesos y valores añadidos realizados en otros países beneficiarios podrán integrarse a efectos de satisfacer el requisito de los insumos máximos de importación.

Para los países menos adelantados beneficiarios, el margen máximo de insumos de importación es el 60% del precio en fábrica del producto. Los materiales utilizados para la fabricación o producción de mercancías procedentes de otros países menos adelantados o del Canadá se considerarán como insumos nacionales. Sin embargo, los artículos, partes o materiales utilizados para la producción de mercancías que se destinen al comercio de

3 El valor de los insumos importados se define como su valor en aduana en el momento de su importación por el país receptor de preferencias o, en el caso de insumos de origen indeterminado, como el primer precio verificable pagado por ellos en ese país.

4 El precio en fábrica es el valor total de: a) los materiales, b) las partes, c) los gastos generales de fabricación, d) la mano de obra, e) cualquier otro costo razonable incurrido durante el proceso normal de manufactura (por ejemplo, los derechos e impuestos pagados por los materiales importados a un país beneficiario y no reembolsados cuando se exportaron las mercancías), y f) un beneficio razonable. Cualesquiera costos incurridos después de que las mercancías dejaran la fábrica, tales como transporte, carga y almacenamiento provisional, no figuran en el cálculo del precio en fábrica. xicualquier país que no sea un país menos adelantado perderán la calificación de materiales de PMA.

Ejemplos para calcular el porcentaje de insumos importados aplicando la acumulación global y la norma relativa a los insumos procedentes del país otorgante de preferencias

1. Aparatos de radio fabricados en Filipinas, con un precio en fábrica por unidad de 100 dólares canadienses, con los siguientes materiales, partes y componentes importados:

i) Circuitos integrados y diodos fabricados en el Japón, con un valor por aparato de radio de 45 dólares canadienses; y

ii) Altavoces fabricados en Hong Kong (China), con un valor de 15 dólares canadienses por aparato de radio.

En este caso, los insumos importados se elevan a 45 dólares canadienses (circuitos integrados y diodos) y representan el 45% del precio de fábrica, mientras que en virtud de la acumulación global se considera que los altavoces son un insumo de un país en desarrollo.

No obstante, los aparatos de radio no pueden considerarse productos originarios, pues el valor de los insumos importados es superior al 40% del precio de fábrica. Si los circuitos integrados y los diodos hubieran sido fabricados en el Canadá se los hubiera computado como insumos procedentes del país otorgante de preferencias y se hubiera considerado a los aparatos de radio productos originarios.

2. Aparatos de radio fabricados en Bangladesh, con un precio en fábrica de 100 dólares canadienses por unidad, con los siguientes materiales, partes y componentes importados:

i) Circuitos integrados y diodos fabricados en el Japón, con un valor de 45 dólares canadienses por aparato de radio; y

ii) Altavoces fabricados en la India, con un valor de 15 dólares canadienses por aparato de radio.

En este caso, los insumos importados se elevan a 45 dólares canadienses y representan el 45% del precio de fábrica. Como se considera a Bangladesh un país menos adelantado, y los insumos importados no superan el 60% permitido, el producto puede considerarse originario.

A partir del 1º de septiembre de 2000, el porcentaje mínimo de insumos locales aplicable a los países menos adelantados (40% del precio en fábrica para las mercancías embaladas para su transporte al Canadá) puede ahora incluir un valor de hasta el 20% del precio en fábrica de las mercancías procedentes de países que pueden acogerse al esquema APG. Por ejemplo, si el 40% del precio total en fábrica de un receptor de radio se ha incurrido en Bangladesh (PMA) aunque un 20% de dicho 40% se hubiese incurrido en China (APG) ahora se considera que el contenido de las mercancías, al ser importadas en Canadá, les da derecho a acogerse a las preferencias de PMA.

c) Unidad para la determinación del origen

A efectos de determinar el origen de las mercanc ías, se considerará por separado cada artículo de un envío, salvo cuando en la partida arancelaria se especifique que un grupo, conjunto o montaje de artículos se considerará como un solo artículo. Por otra parte, se considerará que las herramientas, las piezas y los accesorios que se importan con un artículo y constituyen el equipo ordinariamente incluido en la venta de un artículo de esa clase, cuyo precio está incluido en el de ese artículo y que no están sujetos a un gravamen separado, constituyen una sola unidad con el artículo. Se considerará como un solo artículo un artículo sin montar importado en más de un envío que, por razones de transporte o de producción, no sea posible importarlo en un solo envío.

d) Expedición directa

Para poder acogerse al trato preferencial, los productos deben haber sido expedidos desde el país de origen receptor de preferencias a un consignatario canadiense en el Canadá.

En el caso de productos importados en el Canadá desde un país beneficiario que deban atravesar en tránsito el territorio de un país intermedio, las mercancías perderán su derecho a acogerse al trato preferencial APG, salvo que:

- permanezcan en tránsito bajo el control de las aduanas del país intermedio;

- no sean objeto en ese país de otras operaciones que las de descarga, carga y fraccionamiento de la carga, o de otras operaciones necesarias para mantener las mercancías en buenas condiciones;

- no sean objeto de venta o consumo en el país intermedio;

- no permanezcan en almacenamiento provisional en el país intermedio durante un período mayor de seis meses.

e) Prueba documental

Para poder acogerse al trato preferencial APG los productos deberán ser facturados por separado de otros productos y deberán ir acompañados de un certificado de origen SGP, formulario A, o de la declaración de origen del exportador (véase el anexo III que incluye también las instrucciones pertinentes para completarlo).

El Canadá no exige que el certificado de origen SGP, formulario A, lleve el sello y firma de una autoridad designada por el país beneficiario. Por consiguiente, el certificado de origen, formulario A, no tiene por qué ser un original, y la casilla Nº 11 del certificado puede dejarse en blanco. El certificado de origen, formulario A, o la declaración de origen del exportador deben estar firmados por el exportador en el país beneficiario desde el cual fueron expedidos los productos al Canadá. Debe incluir una descripción completa de las mercancías y las marcas y números de los bultos, y una referencia a la factura aduanera.

El consignatario en el Canadá debe indicarse en la casilla Nº 2, para asegurarse de que el exportador del país beneficiario ha certificado el origen de las mercancías de acuerdo con las normas de origen canadienses. El consignatario es la persona o empresa, ya se trate del importador, agente o un tercero en el Canadá, a la que se envían las mercancías mediante un conocimiento de embarque y cuyo nombre figura en el conocimiento. La única excepción a este requisito que puede tenerse en cuenta es el caso en que el 100% del valor de las mercancías (productos obtenidos totalmente) tenga su origen en el país beneficiario en cuestión, en cuyo caso no se exige un consignatario.

No se requiere el formulario A o la declaración del exportador para los productos con derecho al trato APG importados en el equipaje de un viajero o que hayan sido expedidos por un particular del país beneficiario a un particular del Canadá, y se haya declarado en el momento de la importación que no están destinados a la reventa.

6. PRODUCTOS DE ARTESANÍA

a) Generalidades

El Canadá permite la entrada en franquicia a los productos de artesanía correspondientes a la partida arancelaria 9987.00.00 del Arancel Aduanero del Canadá. Este trato se concede a condición de que estos productos:

i) Puedan acogerse al trato APG;

ii) Estén enumerados en la lista de artículos de artesanía;

iii) Satisfagan la definición formulada con ese propósito; y

iv) Estén amparados por una prueba documental especial.

Los siguientes productos de artesanía, que tengan su origen en un país con derecho a beneficiarse del Arancel Preferencial General, y cuyas formas o decoraciones sean las tradicionalmente utilizadas por los pueblos indígenas o representen cualquier símbolo nacional, territorial o religioso de la región geográfica en que se han producido, y que hayan adquirido sus características esenciales gracias al trabajo de artesanos individuales que utilicen herramientas de mano o herramientas no accionadas por máquina, salvo las accionadas a mano o con los pies, que no tengan carácter utilitario y no sean copias o imitaciones de productos de artesanía de otro país distinto del país en que se originan, y que no se produzcan en grandes cantidades mediante herramientas sofisticadas o por moldes:

- marionetas, instrumentos de música (excepto guitarras, violas, clavicordios o copias de instrumentos antiguos), calabazas, incensarios, retablos, abanicos, pantallas, artículos de laca, marcos tallados a mano, estatuillas de animales talladas a mano y símbolos y estatuillas religiosos compuestos en su totalidad o en parte, según valor, de madera, siempre que, salvo para darles su forma primaria, no se hayan utilizado herramientas o máquinas accionadas mecánicamente;

- ornamentos, espejos y estatuillas compuestos de masa de pan, en su totalidad o en su parte principal, según su valor; pipas de agua, narguiles, candelabros e incensarios compuestos de arcilla, en su totalidad o en su parte principal, según su valor;

- estatuillas, abanicos, sombreros, instrumentos de músicas, juguetes sitkas, tarjetas de felicitación y cortinas, compuestos en su totalidad o en parte, según su peso, de fibras o materiales vegetales distintos del lino, el algodón o el bagazo de cereales;

- estatuillas, máscaras, cestos y recortes artísticos, compuestos en su totalidad o en parte, según su valor, de papel o cartón;

- marionetas, fuelles, pouffs, estuches de botellas, recipientes para vino o agua y jarros, compuestos en su totalidad o en su parte principal, según su valor, de piel o de cuero que no haya recibido otro acabado, salvo el curtido, que el proporcionado por artesanos;

- estatuillas, artículos de bisutería, cuentas, cinturones, horquillas, botones, bases para lámparas y llaveros, compuestos en su totalidad o en su parte principal, según su valor, de cáscara de coco,

- instrumentos de música, carillones, peines, abanicos, artículos de bisutería, cuentas, cinturones, horquillas, decoraciones de pared o de mesa, botones, bases para lámpara y llaveros, compuestos en su totalidad o en su parte principal, según valor, de nácar, asta, concha, incluido el carey, o coral;

- pipas de agua, narguiles, instrumentos de música, campanas, gongs, incensarios, máscaras, azuelas, azadas, plaquitas de protección para pestillos y cerraduras, picaportes y cerraduras, bisagras y aldabillas, samovars, kukris y machetes, compuestos en su totalidad o en su parte principal, según valor, de metales comunes, siempre que no se hayan utilizado, salvo para darles su forma primaria, herramientas o máquinas accionadas mecánicamente;

- brazaletes, narguiles y pipas de aguas, compuestos en su totalidad o en su parte principal, según valor, de vidrio;

- tejidos decorados con bordados de lana, colgaduras o cortinas semielaboradas de tejidos hechos a mano sobre bastidores horizontales, colgaduras o cortinas de aplicación o adornos cosidos a mano y dhurries, compuestos en su totalidad o en su parte principal, según valor, de lana o algodón;

- faroles, compuestos en su totalidad o en su parte principal, según valor, de piedra.

En virtud de este acuerdo, el Gobernador en Consejo (Governor in Council) podrá modificar la lista de mercancías de esta partida arancelaria. Las mercancías podrán clasificarse con arreglo a esta partida arancelaria cuando se presente un certificado por duplicado, en la forma prescrita, con la información que debe facilitarse con el formulario, e ir firmado por un representante del Gobierno del país de origen u otra persona autorizada del país de origen reconocida por el Ministro de Rentas Nacionales como autoridad competente a estos efectos.

No se aceptan como artículos de artesanía los siguientes:

i) Artículos utilitarios desprovistos de cualquier particularidad artística o decorativa;

ii) Copias o imitaciones, cualquiera que haya sido el medio utilizado, de productos tradicionales, decorativos, artísticos o indígenas de cualquier país distinto de aquel en que fueron producidos; o

iii) Artículos que se produzcan en grandes cantidades con ayuda de herramientas complicadas o por moldes.

En la manufactura de artículos de artesanía se admite el uso de herramientas siempre que sean de mano, no accionadas por máquinas, con excepción de las máquinas accionadas a mano o con los pies. Se aceptan como hechos a mano los productos de madera o de algunos metales comunes que se enumeran en la lista, a condición de que sólo se hayan utilizado herramientas o máquinas accionadas mecánicamente para darle su forma primaria. En el caso de los productos de cuero enumerados en la lista, el acabado del cuero, salvo en lo que se refiere al curtido, tiene que haber sido obra de un artesano.

xviib)

Prueba documental

La solicitud de entrada en franquicia de los artículos de artesanía debe justificarse con un certificado especial de artículos de artesanía5. Además, sería conveniente que los importadores dispusieran de un certificado de origen SGP, formulario A, necesario para acogerse al esquema APG; los artículos que no tengan derecho a ser importados como artículos de artesanía pueden tal vez acogerse a otros aranceles APG. Por consiguiente, se recomienda que los exportadores de artículos de artesanía completen tanto el Certificado de Artículos de Artesanía como el formulario A del Certificado de Origen del SPG o una Declaración de Origen del exportador.

7. TRATO ESPECIAL A LOS PAÍSES MENOS ADELANTADOS

A 46 países designados como menos adelantados (PMA)6se les concede la entrada en franquicia de todos los productos que pueden acogerse al trato APG. Por otra parte, a partir del 1º de septiembre del 2000, otros 570 productos fueron declarados como productos con derecho a entrada en franquicia en beneficio exclusivo de exportadores de países menos adelantados (véase anexo III).

Por lo que respecta a las normas de origen y a las normas de acumulación global, los beneficiarios de los PMA gozan de un trato más favorable. Los insumos máximos importados permitidos para que los productos puedan acogerse al trato APG se elevan al 60%, en lugar del 40% que se aplica a los demás países en desarrollo (véase párrafo 5 b) supra).

5 No existe un formulario impreso para el certificado de artículos de artesanía y el certificado que ha de presentarse a tal efecto debe tener el mismo diseño y contener literalmente la misma información que los indicados en el anexo IV. Las autoridades certificadoras pueden ser un órgano gubernamental del país beneficiario o cualquier otro organismo autorizado por el gobierno de ese país y reconocido por el Ministro de Rentas Nacionales a tal efecto.

6 Véase en el anexo II la lista de países designados como países menos adelantados beneficiarios.

8. OTROS TRATOS PREFERENCIALES ARANCELARIOS

Además de los derechos APG y de los derechos arancelarios especiales previstos para los países menos adelantados en el esquema APG, el Canadá ofrece otros dos esquemas preferenciales que tienen interés para determinados países en desarrollo. Estos esquemas son los siguientes.

a) Caribe

Se conceden derechos preferenciales a la mayoría de los países del Caribe miembros del Commonwealth. Los productos con derecho a acogerse a este trato entran en franquicia en el Canadá. Se incluye los mismos productos que en el Arancel Preferencial General, más algunos otros productos agrícolas y agrícolas elaborados. Los requisitos básicos son los mismos previstos para el APG, salvo que la acumulación se limita a los miembros beneficiarios (se permiten insumos canadienses) y los productos deben expedirse directamente al Canadá desde el país beneficiario. Véase el anexo II para los países del Caribe beneficiarios.

b) Orden de remisión en favor de los países en desarrollo del Commonwealth

Este trato, que sustituyó al trato arancelario preferencial británico (BPT), consiste en un derecho arancelario preferencial aplicable a la mayoría de los productos textiles. Con efecto a partir del 1º de enero de 1998, se revocó el BPT. Sin embargo, 171 partidas arancelarias siguen recibiendo un trato preferencial arancelario equivalente al antiguo BPT en virtud de una Orden en Consejo (OIC). Las OIC permiten el transporte directo hasta el Canadá, con o sin trasbordo, a través de un país intermediario, de conformidad con los artículos 17 y 18 del Arancel Aduanero.

Para poder acogerse a la OIC, el 50% del costo de producción de los artículos debe corresponder al cultivo, producción o manufactura o en un país del Commonwealth británico.

Se permite la acumulación entre miembros del Commonwealth y las mercancías pueden ser enviadas directamente al Canadá desde el país del Commonwealth en que recibieron el acabado. En virtud de las OIC se permite el transporte directo al Canadá, con o sin trasbordo, a través de un país intermediario, de conformidad con los artículos 17 y 18 del Arancel Aduanero.

ANNEXES

Annex I

Product groups under the schedule of the Customs Tariff of Canada

SECTION DESCRIPTION HEADINGS
Section I Live animals; animal products 01.01 - 05.11
Section II Vegetable products 06.01 - 14.04
Section III Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes 15.01 - 15.22
Section IV Prepared foodstuffs; beverages, spirits and vinegar; tobacco and manufactured tobacco substitutes 16.01 - 24.03
Section V Mineral products 25.01 - 27.16
Section VI Products of the chemical or allied industries 28.01 - 38.24
Section VII Plastics and articles thereof; rubber and articles thereof39.01 - 40.17
Section VIII Raw hides and skins, leather, furskins and articles thereof; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm)41.01 - 43.04
Section IX Wood and articles of wood; wood charcoal; cork and articles of cork; manufactures or straw of esparto or of other paiting materials; basketware and wickerwork 44.01 - 46.02
Section X Pulp of wood or of other fibrous cellulosic material; waste and scrap of paper or paperboard; paper and paperboard and articles thereof47.01 - 49.11
Section XI Textiles and textile articles 50.01 - 63.10
Section XII Footwear, headgear, umbrellas, sun umbrellas, walking -sticks, seat - sticks, whips, riding- crops and parts thereof; prepared feathers and articles made therewith; artificial flowers; articles of human hair 64.01 - 67.04
Section XIII Articles of stone, plaster, cement, asbestos, mica or similar materials; ceramic products; glass and glassware 68.01 - 70.20
Section XIV Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal and articles thereof; imitation jewellery; coin 71.01 - 71.18
Section XV Base metals and articles of base metal 72.02 -83.11
Section XVI Machinery and mechanical appliances; electrical equipment; parts thereof; sound recorders and reproducers television image and sound recorders and reproducers, and parts and accessories such articles 84.01 - 85.48
Section XVII Vehicles, aircraft, vessels and associated transport equipment 86.01-89.08
Section XVIII Optical, photographic, cinematographic measuring, checking, precision, medical or surgical instruments and apparatus; clocks and watches; musical instruments; parts and accessories thereof 90.01 - 92.09
Section XIX Arms and ammunition; parts and accessories thereof 93.01 - 93.07
Section XX Miscellaneous manufactured articles 94.01 - 96.18
Section XXI Works of art, collectors pieces and antiques 97.01 - 99.93

ANNEX II

List of countries and territories, and applicable tariff treatment (as of 1 January 2001)

Countries with which Canada has no tariff arrangements are accorded General Tariff treatment (section 46). They include Albania, the Democratic People’s Republic of Korea, Libyan Arab Jamahiriya and Oman.

In order to qualify for General Preferential Tariff treatment and Least Developed Country tariff treatment, a certificate of origin - "Form A" - is required.

Tariff Treatment

Countries/territories Most Favoured Nation TariffGeneral Preferential TariffLeast developed countriesCommon-wealth Caribbeancountries
Afghanistan MFN GPT LDC
Algeria MFN GPT
Andorra MFN
Angola MFN GPT LDC
Anguilla MFN GPT CCC
Antigua and Barbuda MFN GPT CCC
Antilles, Netherlands MFN GPT
Argentina MFN GPT
Armenia, Republic of MFN GPT
Ascension MFN GPT
Australia MFN
Austria MFN
Azerbaijan, Republic of MFN GPT
Bahamas MFN GPT CCC
Bahrain MFN GPT
Bangladesh MFN GPT LDC
Barbados MFN GPT CCC
Belarus, Republic of MFN GPT
Belgium MFN
Belize MFN GPT CCC
Benin MFN GPT LDC
Bermuda MFN GPT CCC
Bhutan MFN GPT LDC
Bolivia MFN GPT
Bosnia and Herzegovina, MFN GPT
Republic of
Botswana MFN GPT
Brazil MFN GPT
British Indian Ocean Territory MFN GPT
Brunei Darussalam MFN GPT
Bulgaria MFN GPT
Burkina Faso MFN GPT LDC
Burma MFN
Burundi MFN GPT LDC
Cambodia MFN GPT LDC
Cameroon MFN GPT
Cape Verde MFN GPT LDC
Caroline Islands MFN GPT
Cayman Islands MFN GPT CCC
Central African Republic MFN GPT LDC
Chad MFN GPT LDC
Channel Islands MFN
Chile MFN GPT
China, People's Republic of MFN GPT
Christmas Island MFN GPT
Cocos (Keeling) Islands MFN GPT
Colombia MFN GPT
Comoros MFN GPT LDC
Congo MFN GPT
Cook Islands MFN GPT
Costa Rica MFN GPT
Côte d'Ivoire MFN GPT
Croatia, the Republic of MFN GPT
Cuba MFN GPT
Cyprus MFN GPT
Czech Republic MFN GPT
Democratic Republic of the Congo MFN GPT LDC
Denmark MFN
Djibouti MFN GPT LDC
Dominica MFN GPT CCC
Dominican Republic MFN GPT
Ecuador MFN GPT
Egypt MFN GPT
El Salvador MFN GPT
Emirates, United Arab MFN GPT
Equatorial Guinea MFN GPT LDC
Eritrea MFN GPT LDC
Estonia, Republic of MFN GPT
Ethiopia MFN GPT LDC
Falkland Islands MFN GPT
Fiji MFN GPT
Finland MFN
France MFN
Gabon MFN GPT
Gambia MFN GPT LDC
Georgia, Republic of MFN GPT
Germany, Federal Republic of MFN
Ghana MFN GPT
Gibraltar MFN GPT
Greece MFN
Grenada MFN GPT CCC
Guam MFN GPT
Guatemala MFN GPT
Guinea MFN GPT LDC
Guinea-Bissau MFN GPT LDC
Guyana MFN GPT CCC
Haiti MFN GPT LDC
Honduras MFN GPT
Hong Kong (China) MFN GPT
Hungary MFN GPT
Iceland MFN
India MFN GPT
Indonesia MFN GPT
Iran, Islamic Republic of MFN GPT
Iraq MFN GPT
Ireland, Republic of MFN
Isle of Man MFN
Israel MFN GPT
Italy MFN
Jamaica MFN GPT CCC
Japan MFN
Jordan MFN GPT
Kazakhstan, Republic of MFN GPT
Kenya MFN GPT
Kiribati MFN GPT LDC
Korea, Republic of MFN GPT
Kuwait MFN GPT
Kyryzstan, Republic of MFN GPT
Laos People's Democratic MFN GPT LDC
Republic
Latvia, Republic of MFN GPT
Lebanon MFN GPT
Lesotho MFN GPT LDC
Liberia MFN GPT LDC
Liechtenstein MFN
Lithuania, Republic of MFN GPT
Luxembourg MFN
Macao MFN GPT
Macedonia, Former Yugoslav MFN GPT
Republic of
Madagascar MFN GPT LDC
Malawi MFN GPT LDC
Malaysia MFN GPT
Maldives MFN GPT LDC
Mali MFN GPT LDC
Malta MFN GPT
Mariana Islands MFN GPT
Marshall Islands MFN GPT
Mauritania MFN GPT LDC
Mauritius MFN GPT
Mexico MFN GPT
Moldova, Republic of MFN GPT
Monaco MFN
Mongolia MFN
Montserrat MFN GPT CCC
Morocco MFN GPT
Mozambique MFN GPT LDC
Namibia MFN GPT
Nauru MFN GPT
Nepal MFN GPT LDC
Netherlands MFN
New Caledonia and MFN GPT
Dependencies
New Zealand MFN
Nicaragua MFN GPT
Niger MFN GPT LDC
Nigeria MFN GPT
Niue MFN GPT
Norfolk Island MFN GPT
North Africa, Spanish MFN GPT
Norway MFN
Pakistan MFN GPT
Panama MFN GPT
Papua New Guinea MFN GPT
Paraguay MFN GPT
Peru MFN GPT
Philippines MFN GPT
Pitcairn MFN GPT
Poland MFN GPT
Polynesia, French MFN GPT
Portugal MFN
Portuguese Adjacent Islands MFN
Portuguese Overseas MFN
Provinces
Puerto Rico MFN
Qatar MFN GPT
Romania MFN GPT
Russian Federation MFN GPT
Rwanda MFN GPT LDC
St. Christopher (St. Kitts) and Nevis MFN GPT CCC
St. Helena and Dependencies MFN GPT
St. Lucia MFN GPT CCC
St. Vincent and the MFN GPT CCC
Grenadines
Samoa, American MFN GPT
Samoa, Western MFN GPT LDC
San Marino MFN
Sao Tome and Principe MFN GPT LDC
Saudi Arabia MFN
Senegal MFN GPT
Seychelles MFN GPT
Sierra Leone MFN GPT LDC
Singapore MFN GPT
Slovak Republic MFN GPT
Slovenia, Republic of MFN GPT
Solomon Islands MFN GPT LDC
Somalia MFN GPT LDC
South Africa, Republic of MFN GPT
Southern and Antarctic MFN GPT
Territories French
Spain MFN
Sri Lanka MFN GPT
Sudan MFN GPT LDC
Suriname MFN GPT
Swaziland MFN GPT
Sweden MFN
Switzerland MFN
Syrian Arab Republic MFN GPT
Tadjikistan, Republic of MFN GPT
Taiwan, China MFN
Tanzania, United Republic of MFN GPT LDC
Thailand MFN GPT
Togo MFN GPT LDC
Tokelau Islands MFN GPT
Tonga MFN GPT
Trinidad and Tobago MFN GPT CCC
Tristan Da Cunha MFN GPT
Tunisia MFN GPT
Turkey MFN GPT
Turkmenistan MFN GPT
Turks and Caicos Islands MFN GPT CCC
Tuvalu MFN GPT LDC
Uganda MFN GPT LDC
Ukraine MFN GPT
United Kingdom of Great MFN
Britain and Northern Ireland
United States of America MFN
Uruguay MFN GPT
Uzbekistan, Republic of MFN GPT
Vanuatu MFN GPT LDC
Vatican City (The Holy See) MFN
Venezuela MFN GPT
Viet Nam MFN GPT
Virgin Islands, British MFN GPT CCC
Virgin Islands, U.S.A. MFN GPT
West Indies, French MFN
Yemen, Republic of MFN GPT LDC
Yugoslavia, the Federal Republic of MFN
Zambia MFN GPT LDC
Zimbabwe MFN GPT

Annex III

Expansion of LDCT product coverage

List of tariff items eligible for duty-free entry from least developed countries (effective September 1, 2000)

Tariff items added effective September 1, 2000 have been listed by Harmonized System Chapter for convenience.

Goods of the following Chapters of the Canadian Customs Tariff are eligible for duty-free treatment when imported from Least Developed Countries: Chapters 03, 05*, 09*, 12, 13, 14*, 25*, 26*, 27*, 28*, 29, 30*, 31*, 32*, 33*, 34*, 36*, 37*, 38*, 39*, 40*, 41*, 42*, 43*, 44*, 45*, 46*, 47*, 48*, 49*, 50*, 57*, 65, 66*, 67*, 68, 69*, 70, 72, 74*, 75*, 76*, 78*, 79*, 80*, 81*, 82*, 83*, 84*, 85, 86*, 87*, 88, 89*, 90*, 91*, 92*, 93*, 94, 95 and 97*.

* : Goods in this Chapter were already eligible for duty-free treatment when imported from Least Developed Countries prior to September 1, 2000

For a Description of Goods classified in these tariff items, please consult the Canadian Customs Tariff (available on Canada Customs and Revenue Agency website at www.ccra-adrc.gc.ca).

01LIVE ANIMALS
0105.11.21 0105.93.10 0105.99.90
0105.92.10 0105.99.11
02MEAT AND EDIBLE MEAT OFFAL
0207.11.91 0207.24.11 0207.26.10 0210.90.11
0207.12.91 0207.24.91 0207.27.91 0210.90.14
0207.13.91 0207.25.11 0209.00.21
0207.14.91 0207.25.91 0209.00.23
03 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES
0306.11.00 0306.14.90 0306.21.00 0306.29.00
0306.14.10 0306.19.00 0306.24.00
04DAIRY PRODUCE; BIRDS' EGGS; NATURAL HONEY; EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED
0402.10.10 0404.10.10 0406.90.11 0406.90.93
0402.21.11 0404.10.21 0406.90.21 0406.90.95
0402.21.21 0404.90.10 0406.90.31 0406.90.98
0402.29.11 0405.10.10 0406.90.41 0407.00.11
0402.29.21 0406.10.10 0406.90.51 0407.00.18
0402.91.10 0406.20.11 0406.90.61 0408.11.10
0402.99.10 0406.20.91 0406.90.71 0408.19.10
0403.10.10 0406.30.10 0406.90.81 0408.91.10
0403.90.11 0406.40.100406.90.910408.99.10
06 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE
0603.10.19
0603.10.29
0603.10.90
0603.90.20
07EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS
0701.10.00
0701.90.00
0702.00.10
0702.00.93
0703.10.10
0703.10.21
0703.10.33
0703.10.41
0703.10.93
0704.10.11

0704.10.12

0704.90.21

0706.10.11

0706.10.12

0706.10.31

0706.10.32

0707.00.10

0707.00.93
0708.10.91

0708.20.22

0709.51.90

0709.60.10

0710.21.00

0710.40.00

0710.80.10

0710.80.29

0710.80.40
0710.80.90

0711.30.00

0711.40.90

0712.30.10

0712.90.20

0712.90.90

0714.90.10
08 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS
0806.10.11

0806.10.99

0808.20.10
0808.20.21

0810.10.19

0810.10.93
0811.10.19

0811.10.99

0811.20.00
0811.90.10

0811.90.20

0813.30.00
10CEREALS
1001.10.10

1001.90.10

1003.00.11

1003.00.91
11PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN
1101.00.10

1102.90.11

1103.11.10
1104.11.10

1104.21.10

1107.10.11
1107.10.91

1107.20.11

1107.20.91
12OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER
1212.91.001212.92.00
13LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS
1302.11.00
15ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES
1507.10.00

1507.90.90

1512.11.00

1512.19.10

1512.19.20
1514.10.00

1514.90.00

1515.11.00

1515.19.00

1515.21.00
1515.29.00

1515.50.10

1515.50.90

1515.90.91

1515.90.99
1517.90.21

1517.90.99

1518.00.10
16PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES
1602.31.93
1602.32.91
1602.32.92
1602.32.93
1602.39.91 1602.39.99 1602.41.10 1602.50.91 1604.11.00 1604.12.90 1604.14.10 1604.15.00 1605.10.00 1605.40.10 1605.40.90
17SUGARS AND SUGAR CONFECTIONERY
1702.30.90

1702.40.00

1702.60.00

1702.90.11
1702.90.12

1702.90.13

1702.90.14

1702.90.15
1702.90.16

1702.90.17

1702.90.18

1702.90.20
1702.90.30

1702.90.60

1703.90.10
19PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS' PRODUCTS
1901.10.20 1904.10.29 1905.10.29 1905.40.39
1901.10. 90 1904.10.49 1905.10.59 1905.40.69
1901.90.11 1904.20.29 1905.20.00 1905.90.44
1902.11.29 1904.20.49 1905.30.21
1902.30.39 1904.90.29 1905.30.29
20PREPARATIONS OF VEGETABLES, FRUIT, NUTS OR OTHER PARTS O F PLANTS
2001.10.00 2005.51.90 2008.40.10 2008.99.20
2001.20.00 2005.59.00 2008.40.20 2008.99.90
2002.10.00 2005.60.00 2008.40.90 2009.11.90
2002.90.90 2005.80.00 2008.50.10 2009.19.90
2003.10.00 2005.90.11 2008.50.90 2009.50.00
2004.10.00 2005.90.19 2008.60.10 2009.60.90
2004.90.20 2005.90.90 2008.60.90 2009.70.10
2004.90.30 2006.00.10 2008.70.10 2009.70.90
2004.90.99 2007.10.00 2008.70.90 2009.80.20
2005.10.00 2007.91.00 2008.80.00 2009.90.30
2005.20.00 2007.99.10 2008.92.90 2009.90.40
2005.40.00 2007.99.90 2008.99.10
21MISCELLANEOUS EDIBLE PREPARATIONS
2102.10.10 2103.20.10 2103.90.90 2106.90.29
2102.10.20 2103.20.90 2104.10.00 2106.90.51
2103.10.00 2103.30.20 2106.90.21
22BEVERAGES, SPIRITS AND VINEGAR
2202.90.20 2204.29.10 2205.10.20 2206.00.63
2204.10.00 2204.29.21 2205.10.30 2206.00.64
2204.21.10 2204.29.22 2205.90.10 2206.00.65
2204.21.21 2204.29.23 2205.90.20 2206.00.66
2204.21.22 2204.29.24 2205.90.30 2206.00.67
2204.21.23 2204.29.25 2206.00.11 2206.00.68
2204.21.24 2204.29.26 2206.00.19 2206.00.71
2204.21.25 2204.29.27 2206.00.21 2206.00.72
2204.21.26 2204.29.28 2206.00.22 2207.10.10
2204.21.27 2204.29.31 2206.00.30 2207.10.90
2204.21.28 2204.29.32 2206.00.40 2207.20.11
2204.21.31 2204.29.40 2206.00.50 2207.20.19
2204.21.32 2204.30.00 2206.00.61 2208.90.21
2204.21.40 2205.10.10 2206.00.62 2208.90.29
23RESIDUES AND WASTE FROM THE FOOD INDUSTRIES; PREPARED ANIMAL FODDER
2309.90.20
24TOBACCO AND MANUFACTURED TOBACCO SUBSTITUTES
2402.20.00

2403.10.00
2403.91.90

2403.99.10
2403.99.90
29ORGANIC CHEMICALS
2905.45.00
35ALBUMINOIDAL SUBSTANCES; MODIFIED STARCHES; GLUES; ENZYMES
3502.11.103502.19.10
38MISCELLANEOUS CHEMICAL PRODUCTS
3823.11.00
3823.12.00
3823.19.00
3823.70.90
63OTHER MADE UP TEXTILE ARTICLES; SETS; WORN CLOTHING AND WORN TEXTILE ARTICLES; RAGS
6304.91.10
6304.92.10
6304.93.10
6304.99.10
65HEADGEAR AND PARTS THEREOF
6505.10.006505.90.90
68ARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS
6812.50.00
70GLASS AND GLASSWARE
7019.32.90
7019.40.90
7019.51.90
7019.52.90
7019.59.90
7019.90.20
72IRON AND STEEL
7207.11.90

7207.12.00

7207.20.19

7208.10.00

7208.25.90

7208.26.90

7208.27.90

7208.36.00

7208.37.90

7208.38.90

7208.39.00

7208.40.91

7208.40.99

7208.51.10

7208.51.99

7208.52.19

7208.52.90

7208.53.00

7208.54.00

7208.90.00

7209.15.00

7209.16.91

7209.16.99

7209.17.91

7209.17.99

7209.18.91

7209.18.99

7209.25.00

7209.26.00

7209.27.00

7209.28.00

7209.90.00

7210.11.00

7210.12.00

7210.20.20

7210.30.00

7210.41.00

7210.49.00

7210.50.00

7210.61.00

7210.69.00
7210.70.00

7210.90.00

7211.13.00

7211.14.00

7211.19.90

7211.23.90

7211.29.90

7211.90.90

7212.10.00

7212.20.00

7212.30.00

7212.40.00

7212.50.90

7212.60.90

7213.10.00

7213.20.90

7213.91.90

7213.99.91

7213.99.99

7214.10.00

7214.20.00

7214.30.90

7214.91.90

7214.99.90

7215.10.00

7215.50.00

7215.90.00

7216.10.00

7216.21.90

7216.22.00

7216.31.90

7216.32.90

7216.33.90

7216.40.00

7216.50.90

7216.61.00

7216.69.00

7216.91.90

7216.99.90

7217.10.90

7217.20.20
7217.20.90

7217.30.90

7217.90.10

7217.90.90

7218.91.10

7218.99.10

7219.11.00

7219.12.10

7219.12.90

7219.13.10

7219.13.90

7219.14.10

7219.14.90

7219.22.20

7219.22.90

7219.23.10

7219.23.90

7219.24.10

7219.24.90

7219.31.10

7219.31.90

7219.32.10

7219.32.90

7219.33.20

7219.33.90

7219.34.10

7219.34.90

7219.35.10

7219.35.90

7219.90.10

7219.90.90

7220.11.10

7220.11.90

7220.12.10

7220.12.90

7220.20.20

7220.20.90

7220.90.90

7222.11.00

7222.19.00

7222.20.90

7222.30.00

7222.40.00

7223.00.19

7223.00.20

7224.90.10

7225.20.00

7225.30.90

7225.40.90

7225.50.90

7225.91.00

7225.92.00

7225.99.00

7226.20.00

7226.91.90

7226.92.90

7226.93.00

7226.94.00

7226.99.90

7227.10.00

7227.20.00

7227.90.90

7228.10.91

7228.10.99

7228.20.10

7228.20.90

7228.30.90

7228.40.00

7228.50.90

7228.60.00

7228.70.90

7228.80.00

7229.10.00

7229.20.00

7229.90.90

73ARTICLES OF IRON OR STEEL
7301.10.00 7304.90.30 7307.11.10 7307.99.99
7301.20.90 7304.90.90 7307.11.90 7312.10.90
7302.10.20 7305.11.00 7307.19.91 7313.00.10
7302.10.90 7305.12.00 7307.19.99 7313.00.90
7304.10.90 7305.19.00 7307.21.91 7314.12.00
7304.29.00 7305.31.20 7307.21.99 7314.13.90
7304.31.90 7305.31.90 7307.22.10 7314.14.90
7304.39.20 7305.39.90 7307.22.90 7314.19.90
7304.39.90 7305.90.00 7307.23.90 7314.20.00
7304.41.19 7306.10.00 7307.29.91 7314.31.00
7304.41.99 7306.20.90 7307.29.99 7314.39.00
7304.49.20 7306.30.20 7307.91.19 7314.41.00
7304.49.90 7306.30.90 7307.91.90 7314.42.00
7304.51.90 7306.40.90 7307.92.10 7314.49.10
7304.59.20 7306.50.00 7307.92.90 7314.49.90
7304.59.90 7306.60.90 7307.93.10 7317.00.90
7304.90.20 7306.90.907307.99.91
85ELECTRICAL MACHINERY AND EQUIPMENT AND PARTS THEREOF; SOUND RECORDERS AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH
8528.12.94
88AIRCRAFT, SPACECRAFT AND PARTS THEREOF
8804.00.10
94FURNITURE; BEDDING, MATTRESSES, MATTRESS SUPPORTS, CUSHIONS AND SIMILAR STUFFED FURNISHINGS; LAMPS AND LIGHTING FITTINGS, NOT ELSEWHERE SPECIFIED OR INCLUDED; ILLUMINATED SIGNS, ILLUMINATED NAME-PLATES AND THE LIKE; PREFABRICATED BUILDINGS
9401.90.20
9404.30.00
9404.90.10
9404.90.90
9406.00.20
95TOYS, GAMES AND SPORTS REQUISITES; PARTS AND ACCESSORIES THEREOF
9506.70.11
9506.70.12
9506.99.50
96MISCELLANEOUS MANUFACTURED ARTICLES
9607.20.10
9612.10.20

Annex IV

Rules of Origin

MEMORANDUM D11-4-4

Ottawa, March 30, 2001

RULES OF ORIGIN RESPECTING THE GENERAL PREFERENTIAL TARIFF AND LEAST DEVELOPED COUNTRY TARIFF

This Memorandum contains the General Preferential Tariff and Least Developed Country Tariff Rules of Origin Regulations and outlines the guidelines for the determination of the origin of goods for purposes of the General Preferential Tariff (GPT) and Least Developed Country Tariff (LDCT) treatment, enacted pursuant to the Custom Tariff.

Regulations

GENERAL PREFERENTIAL TARIFF AND LEAST DEVELOPED COUNTRY TARIFF RULES OF ORIGIN REGULATIONS

Interpretation

1. The definitions in this section apply in these Regulations.

“beneficiary country” means a country that is a beneficiary of the General Preferential Tariff; (pays bénéficiaire)

“least developed country” means a beneficiary country that is a beneficiary of the Least Developed Countries Tariff. (pays parmi les moins développés)

Origin of Goods

2. (1) A good originates in a beneficiary country or a least developed country if the good is

(a) a mineral good extracted from the soil or the sea-bed of the country;

(b) a vegetable good harvested in the country;

(c) a live animal born and raised in the country;

(d) a good obtained in the country from a live animal;

(e) a good obtained from hunting or fishing in the country;

(f) a good derived from sea fishing or other marine goods taken from the sea by a vessel of the country;

(g) a good produced on board a factory ship of the country exclusively from a good referred to in paragraph (f);

(h) waste and scrap derived from manufacturing operations of the country;

(i) used goods of the country imported into Canada for use only for the recovery of raw materials; or

(j) a good produced in the country exclusively from a good referred to in any of paragraphs (a) to (h).

(2) Goods originate in a beneficiary country or a least developed country if the value of the materials, parts or products originating outside that country, or in an undetermined location, and used in the manufacture or production of the goods is

(a) no more than 40% of the ex- factory price of the goods as packed for shipment to Canada, in the case of goods from a beneficiary country; and

(b) no more than 60% of the ex- factory price of the goods as packed for shipment to Canada, in the case of goods from a least developed country.

(3) For the purpose of paragraph (2)(a), the following are deemed to have originated in the beneficiary country:

(a) any materials, parts or products used in the manufacture or production of the goods referred to in that paragraph and originating from any other beneficiary country or from Canada, and

(b) any packing required for the transportation of the goods referred to in that paragraph, not including packing in which the goods are ordinarily sold for consumption in the beneficiary country.

(4) For the purpose of paragraph (2)(b), the following are deemed to have originated in the least developed country:

(a) any materials, parts or products used in the manufacture or production of the goods referred to in that paragraph and that

(i) originate from any other least developed country or from Canada, or

(ii) have a value of up to 20% of the ex- factory price of the goods, as packed for shipments to Canada, from a beneficiary country other than a least developed country; and

(b) any packing required for the transportation of the goods referred to in that paragraph, not including packing in which the goods are ordinarily sold for consumption in the least developed count ry.

3. (1) For the purpose of determining the origin of goods, each good in a shipment shall be considered separately, except that

(a) if a group, set or assembly of goods is classified in one tariff item, the group, set or assembly shall be considered to be one good, and

(b) tools, parts and accessories

(i) that are imported with a good,

(ii) that constitute the standard equipment customarily included in the sale of a good of that kind, and

(iii) the price of which is included in that of the good and for which no separate charge is made, shall be considered as forming a whole with the good.

(2) An unassembled good that is imported in more than one shipment because it is not feasible for transport or production reasons to import it in one shipment shall be considered to be one good.

Direct Shipment

4. (1) Goods are entitled to the General Preferential Tariff only if the goods are shipped directly to Canada, with or without transhipment, from a beneficiary country.

(2) Goods are entitled to the Least Developed Country Tariff only if the goods are shipped directly to Canada, with or without transhipment from a least developed country.

GUIDELINES AND GENERAL INFORMATION

BENEFICIARY COUNTRIES

1. GPT and LDCT beneficiary countries are identified in the Customs Tariff.

2. All countries entitled to the LDCT treatment as indicated in the Customs Tarif f, are beneficiaries of the GPT.

PRODUCT COVERAGE

3. The applicable GPT rates of duty appear in the Customs Tariff. Goods for which a GPT rate is not indicated are not entitled to a GPT rate of duty but rather are subject to an alternate tariff treatment, usually the Most-Favoured-Nation (MFN) Tariff. In addition, handicrafts from GPT beneficiary countries that meet the criteria outlined in Memorandum D10-15-13, Handicrafts, may benefit from duty- free treatment.

4. LDCT duty- free treatment is accorded to goods identified in the Customs Tarif f.

Where a GPT or LDCT rate is not indicated, the goods in question are not entitled to the LDCT or GPT treatments, but rather are usually subject to the alternate MFN tariff treatment

ORIGIN REQUIREMENT

5. To qualify for the GPT treatment, at least 60% of the ex-factory price of the goods packed for shipment to Canada must originate in one or more GPT beneficiary countries or Canada.

6. To qualify for the LDCT duty- free treatment, at least 40% of the ex-factory price of the goods packed for shipment to Canada must originate in one or more LDCT beneficiary countries or Canada. Effective September 1, 2000, the existing 40% of the ex- factory price of the goods packed for shipment to Canada can now include a value of up to 20% of the ex- factory price of the goods from GPT eligible countries.

7. The ex- factory price is the total value of:

(a) materials;

(b) parts;

(c) factory overhead;

(d) labour;

(e) any other reasonable costs incurred during the normal manufacturing process, e.g., duties and taxes paid on materials imported into a beneficiary country and not refunded when the goods were exported; and

(f) a reasonable profit.

Note: Any costs incurred subsequent to the goods leaving the factory, such as freight, loading, temporary storage, are not included in the ex- factory price calculation.

GLOBAL CUMULATION AND DONOR COUNTRY CONTENT

8. The GPT 60% qualifying content may be cumulated from various GPT beneficiary countries or Canada. However, goods, parts, or materials used in the production of the goods that enter the commerce of any country other than a GPT beneficiary country lose the GPT status.

9. The LDCT 40% qualifying content may be cumulated from various LDCT beneficiary countries or Canada. However, goods, parts, or materials used in the production of the goods that enter the commerce of any country other than a LDCT beneficiary country lose LDCT status. Effective September 1, 2000, the existing 40% of the ex-factory price of the goods packed for shipment to Canada, mentioned above, can now include a value of up to 20% of the ex-factory price of the goods from GPT eligible countries. For example, if 40% of the total ex- factory price of a radio receiver has been incurred in Bangladesh (LDCT), even though 20% of that 40% was incurred in the People’s Republic of China (GPT), then the goods, when imported into Canada, are now deemed to contain qualifying content for LDCT purposes.

10. To calculate the qualifying content, all beneficiary countries are regarded as one single area. All value-added and manufacturing processes performed in the area may be integrated to meet the qualifying content requirement.

11. For example, a radio receiver subassembly is produced in Malaysia from imported parts. The receiver subassembly is then exported to Indonesia, where it is manufactured with other imported materials into a finished radio. As both countries are GPT beneficiary countries, the value of the materials and work done in Malaysia may be added to the work done in Indonesia to determine whether the radio meets the 60% content requirement.

12. Likewise, to calculate the qualifying content of goods, Canadian content used in the production of the goods is regarded as content from the beneficiary country.

13. For example, Colombia exports insulated wire to Canada. The materials used include steel from Canada, rubber from Malaysia, and Colombian materials and labour costs. To determine whether the wire meets the qualifying content requirement, the value of the Canadian steel may be added to the content originating from the beneficiary countries.

14. The goods must be finished in the beneficiary country in the form in which they were imported into Canada.

CERTIFICATION REQUIREMENTS – COMMERCIAL GOODS

15. Section 4 of the Proof of Origin of Imported Goods Regulations, found in Memorandum D11-4-2, Proof of Origin, outlines the requirements for the GPT and LDCT proof of origin. For goods accounted for prior to September 17, 1997, the proof of origin must be Form A – Certificate of Origin. For goods accounted for on or after September 17, 1997, the Canada Customs and Revenue Agency (CCRA) will accept as proof of origin either Form A or the Exporter’s Statement of Origin. Proof of origin must be completed by the exporter of the goods in the beneficiary country in which the goods were finished. In most cases, exporters should find the Exporter’s Statement of Origin easier to complete and provide than the alternate Form A.

16. The proof of origin is not required to be an original. In all cases, proof of origin must cross-reference the applicable invoice number. The invoice must list the goods for which the preferential treatment is claimed separately from the non-preference receiving goods. However, separate invoices are not required.

Form A – Certificate of Origin

17. A copy of the Generalized System of Preferences, Form A – Certificate of Origin, and the completion instructions are found in Appendix A.

18. For goods accounted for on or after March 1, 1996, Canada no longer requires Form A to be stamped and signed by an authority designated by the beneficiary country. Therefore, Form A no longer needs to be an original and Field No. 11 may be left blank.

19. A consignee in Canada must be identified in Field No. 2 to ensure that the exporter in the beneficiary country certified the origin of the goods according to Canadian rules of origin. The consignee is the person or company, whe ther it is the importer, agent, or other party in Canada, to which goods are shipped under a through bill of lading (TBL) and is so named in the bill. The only exception to this condition may be considered when 100% of the value of the goods originates in the beneficiary country in question, in which case no consignee is required.

20. For the GPT and LDCT, the origin criterion in Field No. 8 of Form A must be one of the following:

P means wholly (100%) produced in the beneficiary country as defined in subsection 3(3) of the Regulations;

F means, for GPT, at least 60% of the ex-factory price was produced in the GPT beneficiary country;

F means, for LDCT, at least 40% of the ex-factory price was produced in the LDCT country. Effective September 1, 2000, the existing 40% of the ex- factory price of the goods packed for shipment to Canada can now include a value of up to 20% of the exfactory price of the goods from other developing countries that is, those eligible for GPT;

G means, for GPT, at least 60% of the ex- factory price was cumulatively produced in more than one GPT beneficiary country or Canada;

G means, for LDCT, at least 40% of the ex-factory price was cumulatively produced in more than one LDCT beneficiary country or Canada. Effective September 1, 2000, the existing 40% of the ex- factory price of the goods packed for shipment to Canada can now include a value of up to 20% of the ex-factory price of the goods from other developing countries that is, those countries eligible for GPT.

Exporter’s Statement of Origin

21. The Exporter’s Statement of Origin is in Appendix B. It must be completed and signed by the exporter in the beneficiary country in which the goods were finished.

The statement may be written out on Form CI1, Canada Customs Invoice, or commercial invoice or provided as a separate document. The information required in the statement must be provided in its entirety for goods to qualify for the GPT.

22. If the statement is provided as a separate document from the invoice, the statement must reference the applicable invoice number. If the statement is for multiple invoices, the invoice numbers must be identified within the statement. A statement with an attached list of invoice numbers will not be acceptable. The CCRA must be certain that the exporters certified the origin of goods and that they are aware of the goods being certified.

OBLIGATIONS REGARDING IMPORTATIONS

23. According to section 4 of the Proof of Origin of Imported Goods Regulations, to claim the GPT or LDCT benefits, importers must make a declaration that they have in their possession the required proof of origin, either Form A or the Exporter’s Statement of Origin.

24. The importer makes this declaration on Form B3, Canada Customs Coding Form, by inserting Code 9 for GPT or Code 8 for LDCT in Field No. 14, “Tariff Treatment.”

Also, the importer declaration field on Form B3 must be completed with the signature of the importer. For further instructions concerning Form B3, please refer to Memorandum D17-1-10, Coding of Customs Accounting Documents.

25. The proof of origin must be presented to the CCRA upon request. Failure to do so will result in the application of either the Most-Favoured-Nation (MFN) tariff treatment or other appropriate tariff treatment.

26. When requested by the CCRA to present the proof of origin, the importer may be required to provide a complete and accurate translation in English or French.

27. Importers may be requested to submit further documentation to substantiate the origin of the goods, such as bills of materials and purchase orders.

FALSE DECLARATIONS

28. The making or assenting to the making of a false declaration in a statement made verbally or in writing to the CCRA is an offence under section 153 of the Customs Actand may be subject to sanctions under section 160 of that Act.

SHIPPING REQUIREMENT

29. The goods must be shipped directly on a TBL to a consignee in Canada from the beneficiary country in which the goods were certified. Evidence in the form of a TBL (or a copy) showing that the goods have been shipped directly to a consignee in Canada must be presented to the CCRA upon request.

30. In the case of consolidated freight, where the TBL is a lengthy document covering unrelated goods, the importer may present the cargo receipt from the carrier (or a copy) in lieu of the TBL. The CCRA may request that the TBL be presented as final verification that the goods have been shipped directly to Canada.

31. The TBL is a contract to convey goods from one point to another. It is to ensure he direct shipment of goods from the country of origin to a consignee in Canada. The TBL is one single document that is issued prior to the goods beginning their journey when the carrier assumes care, custody, and control of the goods. It usually contains the following information:

(a) the identity of the exporter in the country of origin;

(b) the identity of the consignee in Canada;

(c) the identity of the carrier or agent who assumes liability for the performance of the contract;

(d) the contracted routing of the goods identifying all points of transhipment;

(e) a full description of the goods and the marks and numbers of the package; and

(f) the place and date of issue.

Note: A TBL that does not include all points of transhipment may be accepted, if these are set out in related shipping documents presented with the TBL.

32. On a case-by-case basis, an amended TBL may be accepted as proof of direct shipment where documentation errors have occurred and the amended TBL corrects an error in the original document. In such cases, the carrier must provide proof that the amended TBL reflects the actual movement of the goods as contracted when the goods began their journey. Documentation presented must clearly indicate the actual movement of the goods.

33. Air cargo is usually transhipped in the air carrier’s home country even if no transhipment is shown on the house air waybill. Therefore, where goods are transported via air freight, the house air waybill is acceptable as a TBL.

Consignee

34. To fulfil the direct shipment requirement, goods must be shipped to a consignee in Canada. The consignee is the person or company, whether the importer, agent, or other party in Canada, to which goods are shipped under a TBL and is so named in the bill. In circumstances where goods are consigned “to order,” the TBL is acceptable as evidence of direct shipment as long as the party within Canada to whom the goods are shipped is identified on the TBL, usually in the “Notify Party” field.

Transhipment

35. Transhipment through an intermediate country is allowed provided the conditions prescribed by section 18 of the Customs Tariff are met, as follows:

(a) the goods remain under customs transit control in the intermediate country;

(b) the goods do not undergo any operatio n in the intermediate country other than unloading, reloading, splitting up of loads, or operations required to keep the goods in good condition;

(c) the goods do not enter into trade or consumption in the intermediate country; and

(d) the goods do not remain in temporary storage in the intermediate country for a period exceeding six months.

36. Transhipment is the act of taking cargo out of one conveyance and loading it into another conveyance. This includes the act of taking cargo out of one conveyance and reloading it into the same conveyance. The landing of an airplane for refuelling or docking of a ship to take on additional cargo does not constitute transhipment if the goods in question are not unloaded from the conveyance.

37. Some exceptions exist where goods may be entitled to alternative shipping requirements. For more information, please refer to Memorandum D11-4-9, Mexico Goods Deemed to Be Directly Shipped to Canada for the Purposes of the General Preferential Tariff (GPT), or Memorandum D11-4-10, China Direct Shipment Condition Exemption Order.

REFUNDS

38. Where the GPT or the LDCT treatment is not claimed at time of importation as a result of an error, involuntary omission, proof of origin not available at time of importation, or any other circumstances, an application for a refund may be submitted under paragraph 74(1)(e) of the Customs Act. An application for a refund of duties must be filed on Form B2, Canada Customs – Adjustment Request, within four years from the date of accounting at a customs office in the region where the goods were accounted for under the Customs Act. Refer to Memorandum D6-2-2, Refund of Duties, for more information.

CERTIFICATION REQUIREMENTS – CASUAL GOODS

39. Section 4 of the Proof of Origin of Imported Goods Regulations, found in Memorandum D11-4-2, outlines the requirements for the GPT and LDCT proof of origin for casual goods. Where casual goods are:

(a) imported in a traveller’s baggage or consigned from an individual in the beneficiary country to an individual in Canada; and

(b) declared at the time of importation as not intended for resale, the importer is exempt from providing proof of origin, if there is no evidence to indicate that the goods are not the product of the beneficiary country.

ADDITIONAL INFORMATION

40. For further information or assistance, please contact:

Trade Policy and Interpretation Directorate
Canada Customs and Revenue Agency
Ottawa ON K1A 0L5
Telephone: (613) 954-7909
Facsimile: (613) 954-5500

ANNEX V

Products covered by the GSP preferential scheme Reporter: CANADA; Year: 2000

HS Code Description MFN Applied Rate GSP Rate LDC Rate
01051290 Live turkeys, weighing =<185g (chicks) -- Other 8% 0% 0%
01051992 Live ducks, geese, turkeys and guinea fowls, weighing =<185g (chicks) -- Guinea 2.5% 0% 0%
Fowls
01051993 Live ducks, geese, turkeys and guinea fowls, weighing =<185g (chicks) -- Ducks and 8% 0% 0%
geese
02044100 Frozen sheep carcasses and half carcasses (excl.lamb) 2% 0% 0%
02044220 Frozen unboned meat of sheep -- of mutton 2% 0% 0%
02044320 Frozen boned meat of sheep -- of mutton 2.5% 0% 0%
02071110 Fresh or chilled meat and edible offal of fowls of the species Gallus domesticus, not 8% 5% 0%
cut in pieces -- Spent fowl
02071210 Frozen meat and edible offal of fowls of the species Gallus domesticus, not cut in 8% 5% 0%
pieces -- Spent fowl
02071310 Fresh or chilled cuts and edible offal of fowls of the species Gallus domesticus --4% -0%
Spent fowl
02071410 Frozen cuts and edible offal of fowls of the species Gallus domesticus -- Spent fowl 9% 5% 0%
02073200 Fresh or chilled meat and edible offal of ducks, geese or guinea fowls, not cut in 8% 5% 0%
pieces
02073300 Frozen meat and edible offal of ducks, geese or guinea fowls, not cut in pieces 5.5% 5% 0%
02073500 Fresh or chilled cuts of ducks, geese or guinea fowls (excl. fatty livers) 4% -0%
02073690 Frozen cuts of ducks, geese or guinea fowls (excl. fatty livers) -- Other 4.5% -0%
02090029 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, 11% 5% 0%
chilled, frozen, salted, in brine, dried or smoked. -- Other
02109019 Other meat, nes, salted... or smoked; flours and meals of meat or offal -- Other 2.5% -0%
03027000 Fresh or chilled fish livers and roes 3% 0% 0%
03038000 Frozen fish livers and roes 3% -0%
03052000 Livers and roes, dried, smoked, salted or in brine 3% -0%
03071010 Oysters -- in shell 3% 0% 0%
03072920 Scallops (excl. live, fresh or chilled) -- dried, salted or in brine 4% 3% 0%
04011010 Milk and cream of =<1% fat, not concentrated or sweetened -- Within access 7.5% -0%
commitment
04012010 Milk and cream of >1% but =<6% fat, not concentrated or sweetened -- Within 7.5% -0%
access commitment
04013010 Milk and cream of >6% fat, not concentrated or sweetened -- Within access 9% 8% 0%
commitment
04039091 Buttermilk, curdled milk and cream, etc (excl. yogurt) -- Within access commitment 7.5% -0%
04041090 Whey -- other 11% -0%
04052010 Dairy spreads -- Within access commitment 7% -0%
04059010 Fats and oils derived from milk (excl. butter and dairy spreads) -- Within access 9% 8% 0%
commitment
04100000 Edible products of animal origin, nes 11% 6% 0%
06011011 Dormant bulbs, tubers... rhizomes -- Of the genus narcissus, other than for use by 6% 5% 0%
florists or nurserymen for forcing purposes or for growing on prior to disposal
06011029 Dormant bulbs, tubers... rhizomes -- other 6% 5% 0%
06012090 Bulbs, tubers... rhizomes in growth or flower; chicory plants and roots -- other 6% 5% 0%
06024010 Roses -- Multiflora rosebushes 6% 5% 0%
06029090 Other live plants, nes -- other 6% 5% 0%
06031031 Fresh cut flowers and buds -- Cymbidium 16% 0% 0%
06031039 Fresh cut flowers and buds -- other 12.5% 0% 0%
06039010 Dried, dyed, bleached or otherwise prepared cut flowers and buds -- Gypsophila, 6.5% 5% 0%
dyed, bleached or impregnated
06049190 Fresh parts of plants, without flowers or buds, for ornamental purposes -- other 6% 5% 0%
06049990 Parts of plants, without flowers or buds, for ornamental purposes -- other 8% 5% 0%
07042011 Brussels sprouts, fresh or chilled -- In packages of a weight not exceeding 2.27 kg 5.62 cents/kg but not less 10% 0%
each than 10.5% plus 4%
07042012 Brussels sprouts, fresh or chilled -- In bulk or in packages of a weight exceeding 2.27 5.62 cents/kg but not less 5% 0%
kg each than 10.5%
07049010 White and red cabbages, kohlrabi, kale...etc, fresh or chilled -- broccoli for 2.12 cents/kg but not less 5% 0%
processing than 6%
07049031 White and red cabbages, kohlrabi, kale...etc, fresh or chilled -- Imported during such 2.35 cents/kg but not less 10% 0%
period, which may be divided into 2 separate periods,specified by order of the than 12.5%
Minist.of National Revenue or Depu
07049041 White and red cabbages, kohlrabi, kale...etc, fresh or chilled -- Imported during such 2.35 cents/kg but not less 10% 0%
period specified by order of the Minister of National Revenue or the Deputy Minister than 12.5%
of National Revenue, not exc
07051111 Cabbage lettuce, fresh or chilled -- In packages of a weight not exceeding 2.27 kg 2.35 cents/kg but not less 10% 0%
each than 12.5% plus 4%
07051112 Cabbage lettuce, fresh or chilled -- In bulk or in packages of a weight exceeding 2.27 2.35 cents/kg but not less 10% 0%
kg each than 12.5%
07051911 Lettuce, fresh or chilled, (excl. cabbage lettuce) -- In packages of a weight not 2.35 cents/kg but not less 10% 0%
exceeding 2.27 kg each than 12.5% plus 4%
07051912 Lettuce, fresh or chilled, (excl. cabbage lettuce) -- In bulk or in packages of a weight 2.35 cents/kg but not less 10% 0%
exceeding 2.27 kg each than 12.5%
07069010 Beetroot...radishes and other similar edible roots, fresh or chilled -- Beets, For 1.41 cents/kg but not less 10% 0%
processing than 12.5%
07069021 Beetroot...radishes and other similar edible roots, fresh or chilled -- In packages of a 1.88 cents/kg but not less 10% 0%
weight not exceeding 2.27 kg each than 8.5% plus 4%
07069022 Beetroot...radishes and other similar edible roots, fresh or chilled -- In bulk or in 1.88 cents/kg but not less 5% 0%
packages of a weight exceeding 2.27 kg each than 8.5%
07069051 Beetroot...radishes and other similar edible roots, fresh or chilled -- Imported during 1.41 cents/kg but not less 5% 0%
such period specified by order of the Minister of National Revenue or the Deputy than 6%
Minister of National Revenue, n
07081010 Peas, fresh or chilled -- For processing 1.41 cents/kg but not less 5% 0%
than 6%
07082010 Beans, fresh or chilled -- Snap beans for processing 1.41 cents/kg but not less 5% 0%
than 6%
07082021 Beans, fresh or chilled -- In packages of a weight not exceeding 2.27 kg each 3.75 cents/kg but not less 5% 0%
than 8.5% plus 4%
07092010 Asparagus, fresh or chilled -- For processing 5.51 cents/kg but not less 5% 0%
than 7.5%
07092091 Asparagus, fresh or chilled -- Imported during such period specified by order of 10.31 cents/kg but not less 10% 0%
Minister of National Revenue or the Deputy Minister of National Revenue, not than 12.5%
exceeding 8 weeks in any 12 month period e
07094011 Celery, fresh or chilled -- In packages of a weight not exceeding 2.27 kg each 3.75 cents/kg but not less 10% 0%
than 12.5% plus 4%
07094012 Celery, fresh or chilled -- In bulk or in packages of a weight exceeding 2.27 kg each 3.75 cents/kg but not less 10% 0%
than 12.5%
07095110 Mushrooms, fresh or chilled -- For processing 8.43 cents/kg but not less 5% 0%
than 8.5%
07099011 Other vegetables, fresh or chilled, nes -- Imported during such period specified by 3.28 cents/kg but not less 5% 0%
order of Minister of National Revenue or the Deputy Minister of National Revenue, than 8.5%
not exceeding 16 weeks in any 12 m
07099031 Other vegetables, fresh or chilled, nes -- In packages of a weight not exceeding 2.27 2.81 cents/kg but not less 10% 0%
kg each than 12.5% plus 4%
07099032 Other vegetables, fresh or chilled, nes -- In bulk or in packages of a weight exceeding 2.81 cents/kg but not less 10% 0%
2.27 kg each than 12.5%
07101000 Potatoes, frozen 6% 5% 0%
07102200 Shelled or unshelled beans, frozen 9.5% 6% 0%
07102990 Leguminous vegetables, shelled or unshelled, frozen (excl. peas and beans) -- Other 9.5% 6% 0%
07108030 Vegetables, frozen, nes -- Brussels sprouts; Mushrooms12.5% 10% 0%
07109000 Mixtures of vegetables, frozen 12.5% 10% 0%
07111000 Onions provisionally preserved, not for immediate consumption 8% 5% 0%
07119000 Other vegetables and mixture of vegetables provisionally preserved 8% 5% 0%
07122000 Dried onions 6% 5% 0%
07131010 Dried peas, shelled -- Seed, in packages of a weight not exceeding 500 g each 5.5% 0% 0%
07133190 Dried beans, shelled -- Other 2% 0% 0%
07133200 Dried adzuki beans, shelled 2% 0% 0%
07133399 Dried kidney beans, incl. white pea beans, shelled -- Other2% 0% 0%
07133990 Dried beans, shelled, nes -- Other 2% 0% 0%
07135090 Dried broad beans and horse beans, shelled -- Other 2% 0% 0%
08081090 Apples, fresh -- Other 8.5% 5% 0%
08091010 Apricots, fresh -- for processing 2.12 cents/kg but not less 5% 0%
than 8%
08091091 Apricots, fresh -- Imported during such period specified by order of Minister of 4.68 cents/kg but not less 5% 0%
National Revenue or the Deputy Minister of National Revenue, not exceeding 10 than 10.5%
weeks in any 12 month period en
08092010 Cherries, fresh -- Sweet, for processing 5.64 cents/kg but not less 5% 0%
than 8%
08092021 Cherries, fresh -- Imported during such period specified by order of Minister of 5.64 cents/kg but not less 5% 0%
National Revenue or the Deputy Minister of National Revenue, not exceeding 10 than 8%
weeks in any 12 month period en
08092031 Cherries, fresh -- Imported during such period specified by order of Minister of 5.62 cents/kg but not less 5% 0%
National Revenue or the Deputy Minister of National Revenue, not exceeding 8 than 8.5%
weeks in any 12 month period end
08092090 Cherries, fresh -- Other 6% 5% 0%
08093010 Peaches, including nectarines, fresh -- Peaches, not including nectarines, for 2.82 cents/kg but not less 5% 0%
processing than 8%
08093021 Peaches, including nectarines, fresh -- Imported during such period specified by 5.62 cents/kg but not less 8% 0%
order of Minister of National Revenue or the Deputy Minister of National Revenue, than 10.5%
not exceeding 14 weeks in any 12 mont
08093090 Peaches, including nectarines, fresh -- Other 8.5% 5% 0%
08094010 Plums and sloes, fresh -- Prune Plums, for processing 1.06 cents/kg but not less 5% 0%
than 8%
08094021 Plums and sloes, fresh -- Imported during such period specified by order of Minister 2.81 cents/kg but not less 6% 0%
of National Revenue or the Deputy Minister of National Revenue, not exceeding 12 than 10.5%
weeks in any 12 month period en
08094031 Plums and sloes, fresh -- Imported during such period specified by order of Minister 3.75 cents/kg but not less 6% 0%
of National Revenue or the Deputy Minister of National Revenue, not exceeding 12 than 10.5%
weeks in any 12 month period en
08094090 Plums and sloes, fresh -- Other 8.5% 5% 0%
08121090 Cherries, provisionally preserved, not for immediate consumption -- Other 9.37 cents/kg but not less 12.5% 0%
than 10.5%
08122000 Strawberries, provisionally preserved, not for immediate consumption 9.37 cents/kg but not less 12.5% 0%
than 14.5%
08129090 Fruit and nuts, provisionally preserved, not for immediate consumption, nes -- Other 6% 5% 0%
09041200 Pepper, crushed or ground 3% 0% 0%
09042010 Fruits of genus Capsicm or Pimenta, dried, crushed or ground -- crushed or ground, 3% 0% 0%
excluding chili peppers and paprikas
09062000 Cinnamon and cinnamon-tree flowers, crushed or ground 3% 0% 0%
09070020 Cloves (whole fruit, cloves and stems) -- crushed or ground3% 0% 0%
09081020 Nutmeg -- crushed or ground 3% 0% 0%
09082020 Mace -- crushed or ground 3% 0% 0%
09083020 Cardamoms -- crushed or ground 3% 0% 0%
09091020 Seeds of anise or badian -- crushed or ground 3% 0% 0%
09092020 Seeds of coriander -- crushed or ground 3% 0% 0%
09093020 Seeds of cumin -- crushed or ground 3% 0% 0%
09094020 Seeds of caraway -- crushed or ground 3% 0% 0%
09095020 Seeds of fennel or juniper -- crushed or ground 3% 0% 0%
09101020 Ginger -- crushed or ground 3% 0% 0%
09104020 Thyme, bay leaves -- crushed or ground 3% 0% 0%
09109120 Spice mixtures -- crushed or ground 3% 0% 0%
09109990 Other spices, nes -- Other 3% 0% 0%
11022000 Maize (corn) flour 6% 5% 0%
11029090 Other cereal flour, nes -- Other 6.5% 5% 0%
11031911 Groats and meal of other cereals, nes -- Within access commitment 4% 3% 0%
11032110 Wheat pellets -- Within access commitment 4.5% 3% 0%
11032911 Pellets of other cereals (excl. wheat) -- Within access commitment 4.5% 3% 0%
11032990 Pellets of other cereals (excl. wheat) -- Other 5.5% 0% 0%
11041911 Rolled or flaked grains of other cereals, nes -- Within access commitment 4.5% 3% 0%
11041990 Rolled or flaked grains of other cereals, nes -- Other5% 0% 0%
11042200 Other worked grains of oats, nes 5% 0% 0%
11042300 Other worked grains of maize (corn), nes 5% 0% 0%
11042911 Other worked grains of other cereals, nes -- Within access commitment 4.5% 3% 0%
11042990 Other worked grains of other cereals, nes -- Other 5.5% 0% 0%
11043011 Cereal germ, whole, rolled, flaked or ground -- Within access commitment 4.5% 3% 0%
11043090 Cereal germ, whole, rolled, flaked or ground -- Other 5.5% 0% 0%
11051000 Potato flour and meal 10.5% 8% 0%
11052000 Potato flakes 8.5% 5% 0%
11061090 Flour and meal of the dried leguminous vegetables of 0713 -- Other 6% 5% 0%
11081110 Wheat starch -- Within access commitment 1.16 cents/kg 0.80/kg 0%
11081300 Potato starch 10.5% 5% 0%
11081911 Other starches, nes -- Within access commitment 1.01 cents/kg 0% 0%
11081990 Other starches, nes -- Other 1.36 cents/kg 0% 0%
11082000 Inulin 6.5% 0% 0%
11090010 Wheat gluten, whether or not dried. -- Within access commitment 9% 8% 0%
12081010 Soya bean flour and meal -- Flours 6% 5% 0%
12089010 Other flours and meal of oil seeds or oleaginous fruit, nes -- Flours 6% 5% 0%
12093010 Seeds of herbaceous plants, of a kind used for sowing -- In packages of a weight of 5.5% 0% 0%
less than 25 g each
12099190 Vegetable seed, of a kind used for sowing -- Other 5.5% 0% 0%
12099920 Other seeds, fruit and spores, of a kind used for sowing, nes -- Seeds, in packages 5.5% 0% 0%
of a weight not exceeding 500 g each
12123000 Apricot, peach or plum stones and kernels used for human consumption 6.5% 0% 0%
12141000 Lucerne (alfalfa) meal and pellets 10% 2% 0%
15020000 Fats of bovine animals, sheep or goats, raw or rendered2.5% 0% 0%
15030000 Lard stearin, lardoil, oleostearin, oleo-oil and tallow oil7.5% 2% 0%
15041090 Fish-liver oils and their fractions -- Other 5% -0%
15042090 Fish fats, oils and fractions (excl. fish liver oils) -- Other 4.5% 0% 0%
15043000 Marine mammal fats, oils and their liquid fractions 6.5% 0% 0%
15060000 Other animal fats and oils and their fractions 7% 2% 0%
15081000 Crude ground-nut oil 4.5% 0% 0%
15089000 Ground-nut oil (excl. crude) and fractions 9.5% 4% 0%
15111000 Crude palm oil 6% 0% 0%
15119090 Palm oil (excl. crude) and liquid fractions -- Other 11% 10% 0%
15122100 Crude cotton-seed oil and fractions 4.5% 0% 0%
15122900 Cotton-seed oil (excl. crude) and fractions 9.5% 4% 0%
15131100 Crude coconut (copra) oil and fractions 6% 0% 0%
15131900 Coconut copra oil (excl. crude) and fractions 11% 0% 0%
15132100 Crude palm kernel or babassu oil and fractions 6% 0% 0%
15132990 Palm kernel or babassu oil (excl. crude) and fractions -- Other 11% 10% 0%
15161000 Animal fats and oils and fractions, hydrogenated, etc 11% 0% 0%
15162090 Vegetable fats and oils and their fractions, hydrogenated, etc -- Other 11% 0% 0%
15171010 Margarine (excl. liquid) -- Within access commitment 7.5% 0% 0%
15179091 Edible preparations of fats and oils, nes -- Shortening11% 0% 0%
15180090 Animal or vegetable fats and oils... chemically modified, nes -- Other 8% 3% 0%
16010011 Sausages and similar products; food preparations based on these products -- Of 12.5% 10% 0%
poultry of heading No. 01.05
16010019 Sausages and similar products; food preparations based on these products -- Other 12.5% 10% 0%
16010021 Sausages and similar products; food preparations based on these products -- Other 0.95 cents/kg 0% 0%
than spent fowl, within access commitment
16010031 Sausages and similar products; food preparations based on these products -- within 0.95 cents/kg 0% 0%
access commitment
16021010 Homogenized preparations of meat, meat offal or blood -- Of fowls Of the species 12.5% 10% 0%
Gallus domesticus and turkeys, of heading No. 01.05
16021090 Homogenized preparations of meat, meat offal or blood -- Other 12.5% 10% 0%
16022010 Preparations of animal liver -- Pates de foie with truffles3% 0% 0%
16023111 Preparations of turkey meat -- Specially defined mixtures11% 10% 0%
16023112 Preparations of turkey meat -- Other, within access commitment 7.5% -0%
16023191 Preparations of turkey meat -- In cans or glass jars 12.5% 10% 0%
16023192 Preparations of turkey meat -- Specially defined mixtures, other than in cans or glass 2.5% 0% 0%
jars
16023211 Preparations of fowls of the species Gallus domesticus -- Of spent fowl; specially 11% 10% 0%
defined mixtures
16023212 Preparations of fowls of the species Gallus domesticus -- Other, within access 7.5% 8.5% 0%
commitment
16023910 Preparations of poultry (excl. turkeys and fowls of the species Gallus domesticus ) --11% 10% 0%
Prepared meals
16024210 Preparations of swine, shoulders and cuts -- In cans or glass jars 9.5% 5% 0%
16024910 Preparations of swine meat, including mixtures, nes -- In cans or glass jars; prepared 12.5% 6% 0%
meals
16025010 Preparations of meat of bovine animals -- Prepared meals11% 6% 0%
16029010 Preparations of meat (incl.preparations of blood of any animal), nes -- Prepared 11% 6% 0%
meals
16029091 Preparations of meat (incl.preparations of blood of any animal), nes -- In cans or 12.5% 8% 0%
glass jars
16030010 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 6% 5% 0%
invertebrates. -- Of meat
16030020 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic 3% 2% 0%
invertebrates. -- Of fish or crustaceans, molluscs or other aquatic invertebrates
16041390 Prepared or preserved sardines, sardinella, brisling or sprats (excl. minced) -- Other 9% 7% 0%
16041490 Prepared or preserved tuna, skipjack and Atlantic bonito -- Other 7% 3.5% 0%
16041690 Prepared or preserved anchovies (excl. minced) -- Other9% 5% 0%
16041910 Prepared or preserved fish (excl. minced), nes -- Whitebait, in cans or glass jars 7% -0%
16041990 Prepared or preserved fish (excl. minced), nes -- Other7% -0%
16042010 Other prepared or preserved fish, nes -- Prepared meals11% 10% 0%
16042020 Other prepared or preserved fish, nes -- Gefilte fish 7% -0%
16042090 Other prepared or preserved fish, nes -- Other 7% -0%
16043000 Caviar and caviar substitutes 3% 0% 0%
16053090 Lobster, prepared or preserved -- Other 4% 3% 0%
16059020 Molluscs and other aquatic invertebrates, prepared or preserved -- Oysters 2% 0% 0%
16059030 Molluscs and other aquatic invertebrates, prepared or preserved -- Clams 6.5% 6% 0%
16059040 Molluscs and other aquatic invertebrates, prepared or preserved -- Toheroas, in cans 4% 3% 0%
or glass jars
16059090 Molluscs and other aquatic invertebrates, prepared or preserved -- Other 4% 3% 0%
17011120 Raw cane sugar, in solid form -- Not exceeding 96 degrees of polarization $22.05/tonne 0% 0%
17011130 Raw cane sugar, in solid form -- Exceeding 96 degrees but not exceeding 97 degrees $22.61/tonne 0% 0%
of polarization
17011140 Raw cane sugar, in solid form -- Exceeding 97 degrees but not exceeding 98 degrees $23.18/tonne 0% 0%
of polarization
17011150 Raw cane sugar, in solid form -- Exceeding 98 degrees but not exceeding 99 degrees $25.57/tonne 0% 0%
of polarization
17011160 Raw cane sugar, in solid form -- Exceeding 99 degrees but less than 99.5 degrees of $24.69/tonne 0% 0%
polarization
17021100 Lactose and lactose syrup, containing >=99% lactose 6% 5% 0%
17021900 6% 5% 0%
17029040 Artificial honey, caramel and other sugars (incl. invert sugar), nes -- Chemically pure 6% 5% 0%
maltose
17029050 Artificial honey, caramel and other sugars (incl. invert sugar), nes -- Colouring 8.5% 3% 0%
caramels
17029090 Artificial honey, caramel and other sugars (incl. invert sugar), nes -- Other 11% 7% 0%
17031010 Cane molasses resulting from the extraction or refining of sugar -- Powder with 12.5% 5% 0%
admixture other than colouring or anti-caking agents
17041000 Chewing gum 9.5% 5% 0%
17049020 Sugar confectionery (incl. white chocolate), not containing cocoa, nes -- Liquorice 10% 5% 0%
candy; Toffee
17049090 Sugar confectionery (incl. white chocolate), not containing cocoa, nes -- Other 9.5% 5% 0%
18050000 Cocoa powder, not containing added sugar or other sweetening matter 6% 3% 0%
18061010 Cocoa powder, containing added sugar or other sweetening matter -- Containing 90% 6% 5% 0%
or more by weight of sugar
18061090 Cocoa powder, containing added sugar or other sweetening matter -- Other 6% 3% 0%
18062021 Chocolate, etc, containing cocoa, in blocks, slabs or bars >2kg -- Within access 5% -0%
commitment
18062090 Chocolate, etc, containing cocoa, in blocks, slabs or bars >2kg -- other 6% 4% 0%
18063100 Chocolate, etc, containing cocoa, in blocks, slabs or bars, filled 6% 4% 0%
18063200 Chocolate, etc, containing cocoa in blocks, slabs or bars, not filled 6% 4% 0%
18069011 Chocolate, etc, containing cocoa, not in blocks, slabs or bars, nes -- Within access 5% -0%
commitment
18069090 Chocolate, etc, containing cocoa, not in blocks, slabs or bars, nes -- other 6% 4% 0%
19011010 Preparations for infant use, for retail sale, of flour, etc -- Food preparations of flour, 6% 3% 0%
meal, starch or malt extract
19012011 Mixes and doughs for preparation of bakers' wares of 19.05 -- Containing more than 4% 3% 0%
25% by weight of butterfat, not put up for retail sale, within access commitment
19012013 Mixes and doughs for preparation of bakers' wares of 19.05 -- Other, containing 25% 5% 3% 0%
or more by weight of wheat, within access commitment
19012014 Mixes and doughs for preparation of bakers' wares of 19.05 -- Other, in packages of 5% 4% 0%
a weight not exceeding 454 g each, containing 25% or more by weight of wheat, over
access commitment; Frozen, for br
19012019 Mixes and doughs for preparation of bakers' wares of 19.05 -- Other 6% 3% 0%
19012021 Mixes and doughs for preparation of bakers' wares of 19.05 -- Containing more than 3% -0%
25% by weight of butterfat, not put up for retail sale, within access commitment
19012023 Mixes and doughs for preparation of bakers' wares of 19.05 -- Other, containing 25% 3.5% 3% 0%
or more by weight of wheat, within access commitment
19012029 Mixes and doughs for preparation of bakers' wares of 19.05 -- Other 4.5% 3% 0%
19019020 Other food preparations of flour, etc, nes -- Food preparations of flour, meal, starch 4.5% 5% 0%
or malt extract
19019031 Other food preparations of flour, etc, nes -- Ice cream mixes or ice milk mixes, within 6.5% 5% 0%
access commitment
19019033 Other food preparations of flour, etc, nes -- Other, not put up for retail sale, within 6.5% 5% 0%
access commitment
19019039 Other food preparations of flour, etc, nes -- Other 9.5% 5% 0%
19019040 Other food preparations of flour, etc, nes -- Food preparations of goods of heading 9.5% 5% 0%
Nos. 04.01 to 04.04, containing 10% or less on a dry weight basis of milk solids
19019051 Other food preparations of flour, etc, nes -- Ice cream mixes or ice milk mixes, within 6.5% 5% 0%
access commitment
19019053 Other food preparations of flour, etc, nes -- Other, not put up for retail sale, within 6.5% 5% 0%
access commitment
19019059 Other food preparations of flour, etc, nes -- Other 9.5% 5% 0%
19021110 Uncooked pasta containing eggs not stuffed -- Containing 25% or more by weight of 5% 4% 0%
wheat, within access commitment
19021121 Uncooked pasta containing eggs not stuffed -- In packages of a weight not exceeding 5% 4% 0%
2.3 kg each
19021190 Uncooked pasta containing eggs not stuffed -- Other 6.5% 4% 0%
19021991 Uncooked pasta, not containing eggs, not stuffed -- Containing 25% or more by 5% 4% 0%
weight of wheat, within access commitment
19021992 Uncooked pasta, not containing eggs, not stuffed -- Containing 25% or more by 5% -0%
weight of wheat, in packages of a weight not exceeding 2.3 kg each, over access
commitment
19021999 Uncooked pasta, not containing eggs, not stuffed -- Other6.5% 4% 0%
19022000 Stuffed pasta 11% 10% 0%
19023020 Other pasta, nes -- Other, containing 25% or more by weight of wheat, without meat, 5% 4% 0%
within access commitment
19023031 Other pasta, nes -- In packages of a weight not exceeding 2.3 kg each 5% 4% 0%
19023040 Other pasta, nes -- Other, without meat 6.5% 4% 0%
19023050 Other pasta, nes -- With meat 11% 10% 0%
19024010 Couscous -- In packages of a weight not exceeding 11.34 kg each 5.5% 5% 0%
19024020 Couscous -- In bulk or in packages of a weight exceeding 11.34 kg each 4.8% 3% 0%
19041010 Prepared foods obtained by the swelling or roasting of cereals -- Containing 25% or 5% 3% 0%
more by weight of wheat, within access commitment
19041021 Prepared foods obtained by the swelling or roasting of cereals -- In packages of a 5% 4% 0%
weight not exceeding 454 g each
19041030 Prepared foods obtained by the swelling or roasting of cereals -- of barley, within 5% 3% 0%
access commitment
19041041 Prepared foods obtained by the swelling or roasting of cereals -- Breakfast cereals, In 5% 3% 0%
packages of a weight not exceeding 454 g each
19041090 Prepared foods obtained by the swelling or roasting of cereals -- Other 6.5% 3% 0%
19042010 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- Containing 25% or more
by weight of wheat, in packages
19042021 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5% 4% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- In packages of a weight
not exceeding 454 g each
19042030 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- of barley, in packages of
a weight not exceeding 11.34
19042041 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- Breakfast cereals, In
packages of a weight not exceedin
19042050 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 6.5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- Other, In packages of a
weight not exceeding 11.34 kg e
19042061 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 3.5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- Containing 25% or more
by weight of wheat, within acces
19042063 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 3.5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- of barley, Within access
commitment
19042069 Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted 5% 3% 0%
cereal flakes and roasted cereal flakes or swelled cereals -- Other
19049010 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 5% 3% 0%
meal -- Containing 25% or more by weight of wheat, in packages of a weight not
exceeding 11.34 kg each, within acce
19049021 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 5% 4% 0%
meal -- In packages of a weight not exceeding 454 g each
19049030 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 5% 3% 0%
meal -- of barley, In packages of a weight not exceeding 11.34 kg each, within
access commitment
19049050 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 6.5% 3% 0%
meal -- Other, In packages of a weight not exceeding 11.34 kg each
19049061 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 3.5% 3% 0%
meal -- Containing 25% or more by weight of wheat, within access commitment
19049063 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 3.5% 3% 0%
meal -- of barley, Within access commitment
19049069 Prepared cereals in grain form (excl. maize) or other worked grains (excl. flour and 5% 3% 0%
meal -- Other
19051040 Crispbread -- Not leavened with yeast, in packages of a weight not exceeding 11.34 5% 3% 0%
kg each, containing 25% or more by weight of wheat, within access commitment
19051051 Crispbread -- In packages of a weight not exceeding 454 g each 5% 4% 0%
19051060 Crispbread -- Other, not leavened with yeast, in packages of a weight not exceeding 6.5% 3% 0%
11.34 kg each
19051071 Crispbread -- Containing 25% or more by weight of wheat, within access commitment 3.5% 3% 0%
19051079 Crispbread -- Other 5% 3% 0%
19053091 Sweet biscuits; waffles and wafers -- Containing 25% or more by weight of wheat, 2.5% 2% 0%
within access commitment
19053092 Sweet biscuits; waffles and wafers -- Wafers and frozen waffles containing 25% or 2.5% 2% 0%
more by weight of wheat, in packages of a weight not exceeding 454 g each, and
sweet biscuits containing 25% or more b
19053099 Sweet biscuits; waffles and wafers -- Other 3.5% 2% 0%
19054050 Rusks, toasted bread and similar toasted products -- Other, not leavened with yeast, 4.5% 3% 0%
containing 25% or more by weight of wheat, within access commitment
19054061 Rusks, toasted bread and similar toasted products -- In packages of a weight not 4.5% 3% 0%
exceeding 454 g each
19054090 Rusks, toasted bread and similar toasted products -- Other6% 3% 0%
19059031 Other bread, etc, nes; communion wafers, rice paper, etc -- Containing 25% or more 5% 4% 0%
by weight of wheat, in packages of a weight not exceeding 11.34 kg each, within
access commitment
19059032 Other bread, etc, nes; communion wafers, rice paper, etc -- Fresh bread, buns and 5% 4% 0%
rolls, in packages of a weight not exceeding 1.36 kg each, or other bread in
packages of a weight not exceeding 454 g
19059034 Other bread, etc, nes; communion wafers, rice paper, etc -- Containing 25% or more 3.5% 3% 0%
by weight of wheat, in bulk or in packages of a weight exceeding 11.34 kg each,
within access commiment
19059039 Other bread, etc, nes; communion wafers, rice paper, etc -- Other 5% 3% 0%
19059041 Other bread, etc, nes; communion wafers, rice paper, etc -- Containing 25% or more 2.5% 2% 0%
by weight of wheat, valued at $0.44/kg or more, said value to be based on the net
weight and to include the value of
19059042 Other bread, etc, nes; communion wafers, rice paper, etc -- Other, containing 25% or 2.5% 2% 0%
more by weight of wheat, witin access commitment
19059043 Other bread, etc, nes; communion wafers, rice paper, etc -- Containing 25% or more 2.5% 2% 0%
by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access
commitment
19059049 Other bread, etc, nes; communion wafers, rice paper, etc -- Other 3.5% 2% 0%
19059051 Other bread, etc, nes; communion wafers, rice paper, etc -- Pizza and quiche 14.5% 10% 0%
19059059 Other bread, etc, nes; communion wafers, rice paper, etc -- Other 9.5% 7% 0%
19059061 Other bread, etc, nes; communion wafers, rice paper, etc -- Containing 25% or more 2.5% 0% 0%
by weight of wheat, within access commitment
19059062 Other bread, etc, nes; communion wafers, rice paper, etc -- Containing 25% or more 2.5% 0% 0%
by weight of wheat, in packages of a weight not exceeding 1.36 kg each, over access
commitment
19059069 Other bread, etc, nes; communion wafers, rice paper, etc -- Other 3.5% 0% 0%
19059071 Other bread, etc, nes; communion wafers, rice paper, etc -- In packages of a weight 6% 3% 0%
not exceeding 11.34 kg each
19059072 Other bread, etc, nes; communion wafers, rice paper, etc -- In bulk or In packages of 4.5% 0% 0%
a weight exceeding 11.34 kg each
19059090 Other bread, etc, nes; communion wafers, rice paper, etc -- Other 11% 6% 0%
20057090 Olives, preserved other than by vinegar or acetic acid, not frozen -- Other 8% 5% 0%
20060020 Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved by sugar -- Nuts 6% 0% 0%
20081120 Ground-nuts, preserved -- Peanuts, blanched 6% 0% 0%
20081190 Ground-nuts, preserved -- Other 6% 0% 0%
20081990 Nuts and seeds including mixtures, preserved -- Other 6% 0% 0%
21023000 Prepared baking powders 3% 0% 0%
21033010 Mustard flour and meal, prepared mustard -- Mustard flour and meal 3% 0% 0%
21039010 Sauces and sauce preparations; mixed condiments and seasonings, nes --11% 8% 0%
Mayonnaise and salad dressing
21039020 Sauces and sauce preparations; mixed condiments and seasonings, nes -- Mixed 8% 5% 0%
condiments and mixed seasonings
21042000 Homogenized composite food preparations 11% 6% 0%
21050010 Ice cream and other edible ice, whether or not containing cocoa -- flavoured ice and 9.5% 5% 0%
ice sherbets
21050091 Ice cream and other edible ice, whether or not containing cocoa -- Within access 6.5% -0%
commitment
21061000 Protein concentrates and textured protein substences 11% 6% 0%
21069031 Other food preparations, nes -- Milk, cream or butter substitutes, containing 50% or 5% -0%
more by weight of dairy content, within access commitment
21069033 Other food preparations, nes -- Preparations, containing more than 15% by weight of 5% -0%
milk fat but less than 50% by weight of dairy content, suitable for use as butter
substitutes, within access commitm
21069035 Other food preparations, nes -- Milk or cream substitutes, containing, in the dry state, 8% 5% 0%
over 10% by weight of milk solids but less than 50% by weight of dairy content, and
butter substitutes, contain
21069039 Other food preparations, nes -- Other 8% 5% 0%
21069040 Other food preparations, nes -- Cheese fondue; Popping corn, prepared and 6% 5% 0%
packaged for use with microwave ovens; Protein hydrolysates
21069091 Other food preparations, nes -- Concentrated juice of any single fruit or veetable, 10.5% 6% 0%
fortified with vitamins or minerals
21069092 Other food preparations, nes -- Concentrated mixtures of fruit or vegetable juices, 10.5% 6% 0%
fortified with vitamins or minerals
21069093 Other food preparations, nes -- Containing 50% or more by weight of dairy content, 7% -0%
within access commitment
21069095 Other food preparations, nes -- Other preparations, containing, in the dry state, over 8% 5% 0%
10% by weight of milk solids but less than 50% by weight of dairy content
21069096 Other food preparations, nes -- Compound alcoholic Preparations, not based on one $0.70/litre and 19.2% 0% 0%
or more odoriferous substance, with an alcoholic strength exceeding 0.5% by
volume, for use in the manufacture of beve
21069099 Other food preparations, nes -- Other 10.5% 6% 0%
22019000 Other unsweetened waters; ice and snow 6.5% 3% 0%
22021000 Waters (incl. mineral and aerated), with added sugar, sweetener, etc 11% 6% 0%
22029010 Other non-alcoholic beverages, nes -- Non-alcoholic beer3.3 cents/litre 0% 0%
22029031 Other non-alcoholic beverages, nes -- Of any single fruit or vegetable 11% 7% 0%
22029032 Other non-alcoholic beverages, nes -- Of mixtures of fruits or vegetables 11% 7% 0%
22029041 Other non-alcoholic beverages, nes -- Chocolate milk 11% -0%
22029042 Other non-alcoholic beverages, nes -- Other, containing 50% or more by weight of 7.5% -0%
dairy content, not put up for retail sale, within access commitment
22029049 Other non-alcoholic beverages, nes -- Other 11% 7% 0%
22029090 Other non-alcoholic beverages, nes -- Other 11% 7% 0%
22030000 Beer made from malt 0.8 cents/litre 0% 0%
22060080 Other fermented beverages (for example, cider, perry, mead) and their mixtures, nes -2.11 cents/litre 0% 0%
- Ginger beer and herbal beer
22060091 Other fermented beverages (for example, cider, perry, mead) and their mixtures, nes -12.28 cents/litre of absolute 0% 0%
- Of an alcoholic strength by volume not exceeding 22.9% volethyl alcohol
22060092 Other fermented beverages (for example, cider, perry, mead) and their mixtures, nes -12.28 cents/litre of absolute 0% 0%
- Of an alcoholic strength by volume exceeding 22.9% volethyl alcohol
22072090 Ethyl alcohol and other denatured spirits of any strength -- Other 6.5% 5% 0%
22084010 Rum and tafia -- Rum 24.56 cents/litre of absolute 0% 0%
ethyl alcohol
22084020 Rum and tafia -- tafia 12.28 cents/litre of absolute 0% 0%
ethyl alcohol
22085000 Gin and Geneva 4.92 cents/litre of absolute 0% 0%
ethyl alcohol
22086000 Vodka 12.28 cents/litre of absolute 6/litre of absolute ethyl alcohol 5% 0%
ethyl alcohol
22087000 Liqueurs and cordials 12.28 cents/litre of absolute 0% 0%
ethyl alcohol
22089091 Other spirituous beverages, nes -- spirituous fruit juices of an alcoholic strength by 35.2 cents/litre 0% 0%
volume not exceeding 14.3% vol
22089098 Other spirituous beverages, nes -- Other, of an alcoholic strength by volume not 12.28 cents/litre of absolute 0% 0%
exceeding 7% ethyl alcohol
22089099 Other spirituous beverages, nes -- Other, of an alcoholic strength by volume 12.28 cents/litre of absolute 0% 0%
exceeding 7% ethyl alcohol
22090000 Vinegar and substitutes for vinegar obtained from acetic acid 9.5% 0% 0%
23012019 3% 0% 0%
23032010 Beet pulp, bagasse and other waste of sugar manufacture -- Dried Beetpulp 2.5% 0% 0%
23091000 Dog or cat food, put up for retail sale 3.5% 0% 0%
23099031 Other preparations of a kind used in animal feeding, nes -- Containing 50% or more 2% -0%
by weight in the dry state of non-fat milk solids, within access commitment
23099033 Other preparations of a kind used in animal feeding, nes -- Containing more than 3% -0%
10% but less than 50% by weight in the dry state of non-fat milk solids
23099034 Other preparations of a kind used in animal feeding, nes -- Containing 10% or less by 3% -0%
weight in the dry state of non-fat milk solids
23099035 Other preparations of a kind used in animal feeding, nes -- Containing 50% or more 3% -0%
by weight in the dry state of milk solids containing butterfat
23099036 Other preparations of a kind used in animal feeding, nes -- Containing more than 3% -0%
10% but less than 50% by weight in the dry state of milk solids containing butterfat
23099099 Other preparations of a kind used in animal feeding, nes -- Other 8% 5% 0%
24011091 Tobacco, not stemmed/stripped -- Turkish type 2.5% 0% 0%
24011099 Tobacco, not stemmed/stripped -- Other 5.5% 5% 0%
24012010 Tobacco, partly or wholly stemmed/stripped -- Wrapper tobacco for use in the 8% 0% 0%
manufacture of cigars
24012090 Tobacco, partly or wholly stemmed/stripped -- Other 8% 0% 0%
24013000 Tobacco refuse 6.5% 5% 0%
24021000 Cigars, cheroots and cigarillos containing tobacco 8% 0% 0%
24029000 Cigars, cigarillos, cigarettes, etc, not containing tobacco6.5% 5% 0%
24039110 Homogenized or reconstituted tobacco -- Suitable for use as wrapper tobacco 5% 0% 0%
24039120 Homogenized or reconstituted tobacco -- Processed leaf tobacco suitable for use as 10% 0% 0%
cigar binders
25010010 Salt and pure sodium chloride; sea water -- Table salt made by an admixture of other 2.5% 0% 0%
ingredients when containing 90% or more of pure sodium chloride
25111000 Natural barium sulphate (barytes) 4.5% 0% 0%
25140010 Slate, crude, roughly trimmed or merely cut -- Merely cut, by sawing or otherwise, into 3.5% 0% 0%
blocks or slabs of a rectangular (including square) shape
25152020 Ecaussine and other calcarcous building stone; alabaster -- Merely cut, by sawing or 3.5% 0% 0%
otherwise, into blocks or slabs of a rectangular (including square) shape
25161210 Granite, merely cut into a square or rectangular shape -- by sawing 3.5% 0% 0%
25162200 Sandstone, merely cut into a square or rectangular shape3.5% 0% 0%
25169020 Other monumental or building stone (excl. granite and sandstone) -- Merely cut, by 3.5% 0% 0%
sawing or otherwise, into blocks or slabs of a rectangular (including square) shape
25173000 Tarred macadam 6.5% 0% 0%
25182000 Calcined dolomite 3% -0%
25304000 Natural micaceous iron oxides 6.5% 0% 0%
27030000 Peat (incl. peat litter) 6.5% 0% 0%
27050000 Coal gas, water gas, producer gas and similar gases, not petroleum gases 6.5% 0% 0%
27074090 Naphthalene -- Other 8% 0% 0%
27076000 Phenols 8% 0% 0%
27100020 Petroleum oils, etc, (excl. crude); preparations thereof, nes -- Alkylenes, mixed, with 8% 0% 0%
a very low degree of polymerization; Lubricating oils or basestocks, containing by
weight more than 50% of synth
27100091 Petroleum oils, etc, (excl. crude); preparations thereof, nes -- Lubricating oils put up 5% 0% 0%
in packings for retail sale; Oils and preparations thereof, having a viscosity of
7.44mm2/sec. or more at 37.8
27111100 Natural gas, liquefied 12.5% 3% 0%
27111210 Propane, liquefied -- in containers ready for use 12.5% 3% 0%
27111910 Petroleum gases and other gaseous hydrocarbons, liquefied, nes -- in containers 12.5% 3% 0%
ready for use
27121000 Petroleum jelly 7% 0% 0%
27129010 Other paraffin wax... and similar products, nes -- Microcrystalline petroleum wax 6.5% 0% 0%
27132090 Petroleum bitumen -- Other 4.5% 0% 0%
27141000 Bituminous or oil shale and tar sands 6.5% 0% 0%
27150010 Bituminous mixtures based on natural asphalt, bitumen...(eg. cut-backs) --6% 0% 0%
Bituminous mastics
28041000 Hydrogen 3.5% 3% 0%
28042100 Argon 3.5% 3% 0%
28042990 Rare gases (excl. argon) -- Other 3.5% 3% 0%
28043000 Nitrogen 3.5% 3% 0%
28044000 Oxygen 3.5% 3% 0%
28046900 Silicon containing by weight <99.99% silicon 5% 3% 0%
28051900 Alkali metals (excl. sodium) 5.5% 3% 0%
28052100 Calcium 3% 0% 0%
28053000 Rare-earth metals, scandium and yttrium 5% 3% 0%
28111990 Other inorganic acids, nes -- Other 4% 3% 0%
28112100 Carbon dioxide 3.5% 3% 0%
28112910 Other inorganic oxygen compounds of non-metals, nes -- Dinitrogen oxide 3.5% 3% 0%
28112999 Other inorganic oxygen compounds of non-metals, nes -- Other3.5% 0% 0%
28121090 Chlorides and chlorides oxides of non-metals -- Other 3.5% 3% 0%
28129090 Halides and halide oxides of non-metals, nes -- Other 3.5% 3% 0%
28170090 Zinc oxide; zinc peroxide -- Other 7.5% 0% 0%
28199090 Chromium oxides and hydroxides (excl. chromium trioxide) -- Other 3.5% 3% 0%
28211000 Iron oxides and hydroxides 3.5% 3% 0%
28212000 Earth colours containing >=70% iron(III)oxide 5.5% 3% 0%
28230090 Titanium oxides -- Other 5.5% 0% 0%
28241000 Lead monoxide (litharge, massicot) 2% 0% 0%
28242000 Red lead and orange lead 3% 0% 0%
28249000 Lead oxides, nes 4.5% 0% 0%
28257000 Molybdenum oxides and hydroxides 3% 0% 0%
28259010 Other inorganic bases; other metal oxides, hydroxides and peroxides, nes -- Mercury 4% 0% 0%
oxides; Tin oxide
28261100 Fluorides of ammonium or of sodium 3.5% 3% 0%
28261900 Fluorides, nes 3.5% 3% 0%
28262000 Fluorosilicates of sodium or of potassium 4% 3% 0%
28269000 Fluoroaluminates and other complex fluorine salts, nes3% 0% 0%
28271090 Ammonium chloride -- Other 2.5% 0% 0%
28272000 Calcium chloride 8% 3% 0%
28273300 Iron chloride 3.5% 3% 0%
28273400 Cobalt chloride 4% 3% 0%
28273500 Nickel chloride 3.5% 3% 0%
28273800 Barium chloride 4% 0% 0%
28273990 Chlorides, nes -- Other 3.5% 3% 0%
28274100 Chloride oxides and chloride hydroxides of copper 3.5% 3% 0%
28274900 Chloride oxides and chloride hydroxides (excl. of copper)5.5% 3% 0%
28276010 Iodides and iodide oxides -- Manganous iodide; Potassium iodide; Sodium iodide 3.5% 3% 0%
28276099 Iodides and iodide oxides -- Other 3.5% 3% 0%
28291990 Chlorates (excl. of sodium) -- Other 3% 0% 0%
28299020 Perchlorates; bromates and perbromates; iodates and periodates -- Other 3% 0% 0%
perchlorates; Calcium iodate; Potassium iodate; Sodium iodate
28301000 Sodium sulphides 3.5% 0% 0%
28332190 Sulphates of magnesium -- Other 3.5% 3% 0%
28332400 Sulphates of nickel 3% 0% 0%
28332590 Sulphates of copper -- Other 5.5% 0% 0%
28334090 Peroxosulphates (persulphates) -- Other 3% 0% 0%
28341000 Nitrites 5.5% 0% 0%
28342200 Nitrates of bismuth 5.5% 3% 0%
28351000 Phosphinates and phosphonates 3% 0% 0%
28352210 Phosphates of mono or disodium -- For use in the manufacture of additives for 5% 0% 0%
heating, lubricating or fuel oils
28352290 Phosphates of mono or disodium -- Other 8% 3% 0%
28352310 Phosphates of trisodium -- Commercial grade 8% 3% 0%
28352390 Phosphates of trisodium -- Other 8% 0% 0%
28352400 Phosphates of potassium 3% 0% 0%
28352690 Phosphates of calcium, nes -- Other 8% 3% 0%
28352990 Phosphates (excl. polyphosphates) -- Other 4% 3% 0%
28353100 Sodium triphosphate (sodium tripolyphosphates) 8% 3% 0%
28353900 Polyphosphates, nes 8% 3% 0%
28362000 Disodium carbonate 8% 3% 0%
28369190 Lithium carbonates -- Other 3.5% 0% 0%
28369200 Strontium carbonate 4% 0% 0%
28369990 Other carbonates; peroxocarbonates -- Other 3.5% 3% 0%
28380000 Fulminates; cyanates and thiocyanates 3% 0% 0%
28391900 Silicates of sodium (excl. metasilicates) 7.5% 0% 0%
28392000 Silicates of potassium 3% 0% 0%
28411000 Aluminates 3% 0% 0%
28412000 Chromates of zinc or of lead 3.5% 0% 0%
28415000 Other chromates and dichromates, nes; peroxochromates 3% 0% 0%
28416100 Potassium permanganate 5% 0% 0%
28416900 Manganites, manganates and permanganates (excl. potassium permanganate) 5% 0% 0%
28417090 Molybdates -- Other 4% 3% 0%
28418000 Tungstates (wolframates) 5.5% 3% 0%
28419090 Other salts of oxometallic and peroxometallic acids, nes -- Other 3.5% 3% 0%
28429091 Other salts of inorganic acids or peroxoacids (excl. azides) -- Ammonium nickel 3% 0% 0%
sulphate; Sodium arsenates; Sodium arsenite; Sodium selenate; Sodium selenite
28431000 Colloidal precious metals 5.5% 3% 0%
28432100 Silver nitrate 3.5% 3% 0%
28432900 Silver compounds (excl. silver nitrate) 3.5% 3% 0%
28433091 Gold compounds -- Gold sodium cyanide; Gold trichloride5% 3% 0%
28433099 Gold compounds -- Other 5% 0% 0%
28439090 Other compounds, nes, and amalgams of precious metals -- Other 3.5% 3% 0%
28461090 Cerium compounds -- Other 5.5% 3% 0%
28469000 Compounds, inorganic or organic, of rare-earth metals, etc(excl. cerium) 2% 0% 0%
28470000 Hydrogen peroxide 5.5% 0% 0%
28500019 Hydrides, nitrides, azides, silicides and borides -- Other5.5% 3% 0%
28510000 Other inorganic compounds; liquid air; compressed air; amalgams, nes 8% 3% 0%
29031500 1,2-Dichloroethane (ethylene dichloride) 5.5% 3% 0%
29032100 Vinyl chloride (chloroethylene) 8% 3% 0%
29033090 Fluorinated, brominated or iodinated derivitives of acyclic hydrocarbons -- Other 3.5% 0% 0%
29034100 Trichlorofluoromethane 3.5% 3% 0%
29034200 Dichlorodifluoromethane 3.5% 3% 0%
29034300 Trichlorotrifluoroethanes 3.5% 3% 0%
29034400 Dichlorotetrafluoroethanes and chloropentafluoroethane3.5% 3% 0%
29034500 Halogenated derivatives of acyclic hydrocarbons, perhalogenated only with fluorine 3.5% 3% 0%
and chlorine, nes
29034600 Bromochlorodifluoromethane, bromotrifluoromethane and dibromotetrafluoroethanes 3.5% 3% 0%
29034700 Halogenated derivatives of acyclic hydrocarbons containing two or more different 3.5% 3% 0%
halogens, perhalogenated derivatives nes
29034900 Halogenated derivatives of acyclic hydrocarbons containing two or more different 3.5% 3% 0%
halogens, nes
29036110 Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene -- Chlorobenzene 8% 3% 0%
29036990 Halogenated derivatives of aromatic hydrocarbons, nes -- Other 8% 3% 0%
29041010 Hydrocarbon derivatives containing only sulpho groups, their salts, etc -- Ammonium 4% 3% 0%
dodecylbenzenesulphonate; Ammonium xylenesulphonate;
Dodecylbenzenesulphonic acid; Potassium toluenesulphonate; Sodi
29041099 Hydrocarbon derivatives containing only sulpho groups, their salts, etc -- Other 4% 3% 0%
29042000 Hydrocarbon derivatives containing only nitro/nitroso groups8% 3% 0%
29049000 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons, nes 5.5% 3% 0%
29051100 Methanol (methyl alcohol) 5.5% 3% 0%
29051200 Propan-1-ol (propyl alcohol) and propan-2-ol (isopropyl alcohol) 8% 3% 0%
29051620 Octanol (octyl alcohol) and isomers thereof -- Other 2-ethyl hexanol 3.5% 3% 0%
29051690 Octanol (octyl alcohol) and isomers thereof -- Other 3.5% 3% 0%
29051700 Dodecan-1-ol, hexadecan-1-ol and octadecan-1-ol 5% 0% 0%
29051910 Saturated monohydric alcohols, nes -- Methylamyl alcohol (methyl isobutyl carbinol); 8% 3% 0%
Volatile oils used for flavouring or perfuming purposes
29051999 Saturated monohydric alcohols, nes -- Other 8% 3% 0%
29052200 Acyclic terpene alcohols 4% 3% 0%
29053100 Ethylene glycol (ethanediol) 5.5% 3% 0%
29053200 Propylene glycol (propane-1,2-diol) 7.5% 3% 0%
29053900 Other diols, nes 8% 3% 0%
29054200 Pentaerythritol 8% 3% 0%
29054300 Mannitol 5.5% 0% 0%
29054910 Other polyhydric alcohols, nes -- Esters of Glycerol formed with acids of heading No. 3.5% 3% 0%
29.04
29054990 Other polyhydric alcohols, nes -- Other 3.5% 3% 0%
29055000 Halogenated, sulphonated, nitrated or nitrosated derivatives of acyclic alcohols 5.5% 3% 0%
29061200 Cyclohexanol, methylcyclohexanols and dimethylcyclohexanols8% 3% 0%
29061300 Sterols and inositols 2% 0% 0%
29061900 Cyclanic, cyclenic or cycloterpenic alcohols and derivatives, nes 5.5% 3% 0%
29062190 Benzyl alcohol -- Other 5.5% 0% 0%
29062900 Aromatic alcohols and their derivatives, nes 5.5% 3% 0%
29071200 Cresols and their salts 4.5% 3% 0%
29071300 Octylphenol, nonylphenol and their isomers; salts thereof5.5% 3% 0%
29071400 Xylenols and their salts 5.5% 3% 0%
29071590 Naphthols and their salts -- Other 5.5% 0% 0%
29071910 Other monophenols, nes -- Didodecylphenol; Dinonylphenol; 2,6-Di-tert-butyl-p-cresol 5.5% 3% 0%
(butylated hydroxytoluene), Dodecylphenol; Volatile oils used for flavouring or
perfuming purposes
29071999 Other monophenols, nes -- Other 5.5% 3% 0%
29072190 Resorcinol and its salts -- Other 5.5% 3% 0%
29072290 Hydroquinone (quinol) and its salts -- Other 5.5% 3% 0%
29072990 Other polyphenols, nes -- Other 3.5% 3% 0%
29073090 Phenol-alcohols -- Other 5.5% 3% 0%
29081090 Phenol or phenol-alcohol derivatives containing halogen substituents -- Other 8% 3% 0%
29082090 Phenol or phenol-alcohol derivatives containing sulpho groups -- Other 8% 3% 0%
29089000 Other halogenated... or nitrosated derivatives of phenols, etc, nes 8% 3% 0%
29093000 Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives 8% 3% 0%
29094100 2,2-Oxydiethanol (diethylene glycol, digol) 8% 3% 0%
29094200 Monomethyl ethers of ethylene glycol or of diethylene glycol8% 3% 0%
29094300 Monobutyl ethers of ethylene glycol or of diethylene glycol8% 3% 0%
29094490 Other monoalkylethers of ethylene glycol or of diethylene glycol, nes -- Other 8% 3% 0%
29094991 Other ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated 3.5% 3% 0%
derivatives -- Dipentaerythritol; Dipropylene glycol; Triethylene glycol; Triethylene
glycol monobutyl ether; Triethylen
29094992 Other ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated 3.5% 0% 0%
derivatives -- 3-phenoxybenzyl alcohol: Other:
29094999 Other ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated 3.5% 0% 0%
derivatives -- Other
29095090 Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or 5.5% 3% 0%
nitrosated derivatives -- Other
29096020 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, 8% 3% 0%
sulphonated, nitrated or nitrosated derivatives -- Other cumene hydroperoxide or
methyl ethyl ketone peroxide
29096099 Alcohol peroxides, ether peroxides, ketone peroxides and their halogenated, 8% 3% 0%
sulphonated, nitrated or nitrosated derivatives -- Other
29101000 Oxirane (ethylene oxide) 5.5% 3% 0%
29102000 Methyloxirane (propylene oxide) 8% 3% 0%
29109090 Epoxides... with a three-membered ring and derivatives, nes -- Other 4.5% 3% 0%
29110000 Acetals and hemiacetals and their halogenated... derivatives5% 3% 0%
29121300 Butanal (butyaldehyde, normal isomer) 8% 3% 0%
29121910 Other acyclic aldehydes, without oxygen function, nes -- Crotonaldehyde; 2-ethyl-3-5.5% 3% 0%
propylacrolein (2-ethylhex-2-enaldehyde); Volatile oils used for flavouring or
perfuming purposes
29121999 Other acyclic aldehydes, without oxygen function, nes -- Other 5.5% 3% 0%
29122900 Other cyclic aldehydes, without oxygen function, nes 8% 3% 0%
29123000 Aldehyde-alcohols 5.5% 3% 0%
29125000 Cyclic polymers of aldehydes 5.5% 3% 0%
29130000 Halogenated, sulphonated, nitrated or nitrosated derivatives of 29.12 8% 0% 0%
29141100 Acetone 5.5% 3% 0%
29141900 Other acyclic ketones, without oxygen function, nes 4% 3% 0%
29142200 Cyclohexanone and methylcyclohexanones 5.5% 3% 0%
29142300 Ionones and methylionones 5.5% 3% 0%
29143100 Phenylacetone (phenylpropan-2-one) 5.5% 3% 0%
29143900 Aromatic ketones without oxygen function (excl. phenylacetone) 5.5% 3% 0%
29144090 Ketone-alcohols and ketone-aldehydes -- Other 4.5% 3% 0%
29145090 Ketone-phenols and ketones with oxygen function -- Other5.5% 3% 0%
29146100 Anthraquinone 5.5% 0% 0%
29146990 Quinones (excl. anthraquinone) -- Other 5.5% 3% 0%
29147000 Halogenated, sulphonated, nitrated or nitrosated derivatives4% 3% 0%
29151390 Esters of formic acid -- Other 3.5% 3% 0%
29152200 Sodium acetate 8% 3% 0%
29152390 Cobalt acetates -- Other 8% 3% 0%
29152400 Acetic anhydride 8% 3% 0%
29152900 Salts of acetic acid (excl. of sodium and cobalt) 8% 3% 0%
29153200 Vinyl acetate 8% 3% 0%
29153300 n-Butyl acetate 8% 3% 0%
29153400 Isobutyl acetate 8% 3% 0%
29153500 2-Ethoxyethyl acetate 8% 3% 0%
29153910 Other esters of acetic acids, nes -- Amyl acetate; Glycerol triacetate; Isopropyl 6.5% 3% 0%
acetate; Methylamyl acetate; n-Propyl acetate; Volatile oils used for flavouring or
perfuming purposes
29153999 Other esters of acetic acids, nes -- Other 6.5% 3% 0%
29155010 Propionic acid, its salts and esters -- Calcium propionate; Sodium propionate 3.5% 3% 0%
29155099 Propionic acid, its salts and esters -- Other 3.5% 3% 0%
29157010 Palmitic acid, stearic acid, their salts and esters -- Aluminum distearate; Aluminium 5% 3% 0%
monostearate; Aluminium tristearate; Ammonium palmitate; Barium stearate; Butyl
stearate; calcium stearate; Diethy
29157099 Palmitic acid, stearic acid, their salts and esters -- Other5% 3% 0%
29159010 Saturated acyclic monocarboxylic acids and their... derivatives, nes -- Aluminum 4% 3% 0%
octoate (aluminum 2-ethyl-hexanoate); Barium octoate; tert-Butyl peroxydecanoate;
ter-Butyl peroxyoctanoate; tert-Butyl
29159092 4% 0% 0%
29159099 Saturated acyclic monocarboxylic acids and their... derivatives, nes -- Other 4% 3% 0%
29161220 Esters of acrylic acid -- Other 2-ethylhexyl acrylate 3.5% 0% 0%
29161290 Esters of acrylic acid -- Other 3.5% 3% 0%
29161500 Oleic, linoleic or linolenic acids, their salts and esters5% 3% 0%
29161900 Unsaturated acyclic monocarboxylic acids and their... derivatives, nes 4% 0% 0%
29162010 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, 3.5% 3% 0%
peroxides, peroxyacids and their derivatives -- Volatile oils used For flavouring or
perfuming purposes
29162099 Cyclanic, cyclenic or cycloterpenic monocarboxylic acids, their anhydrides, halides, 3.5% 3% 0%
peroxides, peroxyacids and their derivatives -- Other
29163100 Benzoic acid, its salts and esters 6.5% 0% 0%
29163200 Benzoyl peroxide and benzoyl chloride 8.5% 3% 0%
29163400 Phenylacetic acid, its salts and esters 8.5% 3% 0%
29163500 Esters of phenylacetic acid 8.5% 3% 0%
29171119 Oxalic acid, its salts and esters -- Other 3% 0% 0%
29171190 Oxalic acid, its salts and esters -- Other 3% 0% 0%
29171210 Adipic acid, its salts and esters -- Adipic acid; DI-("-ethylhexyl) adipate; Di-isodecyl 8.5% 3% 0%
adipate; Di-isooctyl adipate; n-Octyl n-decyl adipate
29171299 Adipic acid, its salts and esters -- Other 8.5% 3% 0%
29171310 Azelaic acid, sebacic acid, their salts and esters -- Dibutyl sebacate; Di-(2-ethylhexyl) 4.5% 3% 0%
azelate (diocty azelate); Di-(2-ethylhexyl) sebacate (dioctyl sebacate), Di-isooctyl
azelate
29171399 Azelaic acid, sebacic acid, their salts and esters -- Other4.5% 3% 0%
29171490 Maleic anhydride -- Other 6.5% 3% 0%
29171910 Acyclic polycarboxylic acids, etc, their... derivatives, nes -- Dibutyl fumarate; Dibutyl 6.5% 3% 0%
maleate; Ferrous fumarate; Lead fumarate, tetrabasic; Maleic acid
29171999 Acyclic polycarboxylic acids, etc, their... derivatives, nes -- Other 6.5% 3% 0%
29172000 Cyclanic... cycloterpenic polycarboxylic acids, etc, their...derivatives4% 3% 0%
29173100 Dibutyl orthophthalates 8.5% 3% 0%
29173200 Dioctyl orthophthalates 8.5% 3% 0%
29173300 Dinonyl or didecyl orthophthalates 8.5% 3% 0%
29173410 Other esters of orthophthalic acid, nes -- Butyl2ethylhexyl phthalate (butyl octyl 8.5% 3% 0%
phthalate), Butyl isodecyl phthalate; Butyl isooctyl phthalate; Di-(2-ethylhexyl)
phthalate; Di-("-methoxyethyl) phth
29173499 Other esters of orthophthalic acid, nes -- Other 8.5% 3% 0%
29173990 Aromatic polycarboxylic acids, etc, their... derivatives, nes -- Other 8.5% 3% 0%
29181910 Carboxylic acids with alcohol function, without oxygen function... nes -- Cholic acid; 4% 3% 0%
Dioctyl diglycollate; Glycerol tri-12-acetylricinoleate; 3-beta-hydroxy-5-cholenic acid;
12-hydroxystearic acid;
29181999 Carboxylic acids with alcohol function, without oxygen function... nes -- Other 4% 3% 0%
29182300 Other esters of salicylic acid and their salts 8.5% 0% 0%
29182990 Carboxylic acids with phenol function, without oxygen function... nes -- Other 8.5% 0% 0%
29189090 Carboxylic acids with oxygen function, etc, their... derivatives, nes -- Other 6.5% 0% 0%
29190010 Phosphoric esters, etc (incl. lactophosphates); their... derivatives -- Amyl acid 6.5% 3% 0%
phosphate; n-Butyl acid phosphate; Dodecyl acid phosphate; Ethyl acid phosphate;
Heptadecyl acid phosphate; Hexadecyl
29190099 Phosphoric esters, etc (incl. lactophosphates); their... derivatives -- Other 6.5% 3% 0%
29201000 Triophosphoric esters (phosphorothioates) their salts and derivatives 6.5% 3% 0%
29209010 Esters of other inorganic acids (excl. of hydrogen halides), etc, nes -- Cetyl sulphate 4.5% 3% 0%
and the ammonium, lithium, potassium and sodim salts of cetyl hydrogen sulphate;
Decyl sulphate and the ammonium
29209099 Esters of other inorganic acids (excl. of hydrogen halides), etc, nes -- Other 4.5% 3% 0%
29211190 Methylamine, di- or trimethylamine and their salts -- Other3.5% 3% 0%
29211200 Diethylamine and its salts 3.5% 3% 0%
29211991 Acylic monoamines and their derivatives, nes; salts thereof -- Dipropylamine; 6% 0% 0%
29211999 Acylic monoamines and their derivatives, nes; salts thereof -- Other: Other: 6% 0% 0%
29212200 Hexamethylenediamine and its salts 6.5% 3% 0%
29212990 Acyclic polyamines and their derivatives, nes; salts thereof -- Other 6.5% 3% 0%
29213090 Cyclanic...or cycloterpenic mono- or polyamines, etc; salts thereof -- Other 8.5% 3% 0%
29214290 Aniline derivatives and their salts -- Other 8.5% 3% 0%
29214390 Toluidines and derivatives; salts thereof -- Other 8.5% 3% 0%
29214490 Diphenylamine and its derivatives; salts thereof -- Other8.5% 3% 0%
29214591 1-Naphthylamine, 2-naphthylamine and their derivatives; salts thereof -- -N-Phenyl-8.5% 3% 0%
beta-naphthylamine and salts thereof
29214599 1-Naphthylamine, 2-naphthylamine and their derivatives; salts thereof -- Other 8.5% 0% 0%
29214910 Aromatic monoamines and their derivatives, nes; salts thereof --8.5% 3% 0%
Methyltrinitrophenylnitramine
29214990 Aromatic monoamines and their derivatives, nes; salts thereof -- Other 8.5% 0% 0%
29215100 o-, m-, p-Phenylenediamine, diaminotoluenes, etc; salts thereof 8.5% 3% 0%
29215990 Aromatic polyamines and their derivatives, nes; salts thereof -- Other 8.5% 0% 0%
29221100 Monoethanolamine and its salts 8.5% 3% 0%
29221200 Diethanolamine and its salts 8.5% 3% 0%
29221300 Triethanolamine and its salts 8.5% 3% 0%
29221991 Amino-alcohols, their ethers and esters with only 1 oxygen function, nes --6.5% 3% 0%
Ethanolamines; N,N,N',N'-Tetrakis(2-hydroxypropyl) ethylenediamine, N.N.N'-Tris(2-
hydroxypropyl)-N'-(2-hydroxyethyl) ethylen
29221999 Amino-alcohols, their ethers and esters with only 1 oxygen function, nes -- Other 6.5% 0% 0%
29222100 Aminohydroxynaphthalenesulphonic acids and their salts6.5% 3% 0%
29222290 Anisidines, dianisidines, phenetidines, and their salts -- Other 8.5% 3% 0%
29222990 Amino-naphthols and -phenols, etc... one oxygen function; salts, nes -- Other 6.5% 3% 0%
29223090 Amino-aldehydes, ketones quinones, not >1 oxygen function; salts thereof -- Other 8.5% 3% 0%
29224190 Lysine and its esters; salts thereof -- Other 3.5% 3% 0%
29224990 Amino-acids and their esters, not >1 oxygen function; salts thereof, nes -- Other 5% 0% 0%
29225090 Amino-alcohol/acid-phenols; amino-compounds with oxygen function, nes -- Other 6.5% 0% 0%
29231090 Choline and its salts -- Other 8.5% 3% 0%
29232090 Lecithins and other phosphoaminolipids -- Other 8.5% 3% 0%
29239010 Quaternary ammonium salts and hydroxides, nes -- Alkylbenzyltrialkylammonium 6% 3% 0%
chlorides; Benzyltrialkylammonium chlorides
29239099 Quaternary ammonium salts and hydroxides, nes -- Other6% 3% 0%
29241010 Acyclic amides (incl. acyclic carbamates) and derivatives; salts thereof -- -N,N-4% 0% 0%
Dimethylformamide;Lauric diethanolamide;Lauric isopropanolamide (lauryl
isopropanolamide); Lauric monoethanolamide; Ole
29241099 Acyclic amides (incl. acyclic carbamates) and derivatives; salts thereof -- Other 4% 0% 0%
29242100 Ureines and their derivatives; salts thereof 8.5% 0% 0%
29242290 2-Acetamidobenzoic acid -- Other 8.5% 0% 0%
29242991 Cyclic amides (incl. carbamates) and derivatives; salts thereof, nes -- -N,N-Diethyl-m-8.5% 3% 0%
toluamide
29242999 Cyclic amides (incl. carbamates) and derivatives; salts thereof, nes -- Other 8.5% 0% 0%
29251100 Saccharin and its salts 6.5% 0% 0%
29251900 Imides and their derivatives; salts thereof (excl. saccharin)8.5% 3% 0%
29252010 Imines and their derivatives; salts thereof -- Guanidine nitrate; Nitroguanidine 6.5% 3% 0%
29252099 Imines and their derivatives; salts thereof -- Other 6.5% 3% 0%
29269090 Nitrile-function compounds, nes -- Other 6.5% 3% 0%
29299000 Compounds with other nitrogen function, nes 8.5% 0% 0%
29301010 Dithiocarbonates (xanthates) -- Potassium amylxanthate; Potassium ethylxanthate; 3.5% 3% 0%
Potassium isopropylxanthate; Sodium sec-butylxanthate; Sodium ethylxanthate;
Sodium isopropylxanthate
29301090 Dithiocarbonates (xanthates) -- Other 3.5% 0% 0%
29302010 Thiocarbamates and dithiocarbamates -- Diamylammonium diamyldithiocarbamate; 3.5% 3% 0%
Selenium diethyldithiocarbamate; Sodium diethyldithiocarbamate; Sodium
dimethyldithiocarbamate; Zinc dibutyldithiocarbamate
29302099 Thiocarbamates and dithiocarbamates -- Other 3.5% 3% 0%
29303020 Thiuram mono-, di- or tetrasulphides -- Other tetramethylthiuram Mono or disulphides 3.5% 3% 0%
29303099 Thiuram mono-, di- or tetrasulphides -- Other 3.5% 0% 0%
29309099 Other organo-sulphur compounds, nes -- Other: Other: 5.5% 0% 0%
29310010 Other organo-inorganic compounds -- Diethyl aluminum chloride; Ethyl aluminum 5.5% 3% 0%
sesquichloride; Sodium tetraphenylborate; Triethyl aluminum
29310099 Other organo-inorganic compounds -- Other 5.5% 3% 0%
29321900 Compounds containing an unfused furan ring in the structure, nes 3.5% 0% 0%
29322990 Lactones, nes -- Other 4.5% 0% 0%
29329100 Isosafrole 6.5% 0% 0%
29329200 1-(1,3-Benzodioxol-5-yl)propan-2-one 6.5% 0% 0%
29329300 Piperonal 6.5% 0% 0%
29329400 Safrole 6.5% 0% 0%
29329900 Heterocyclic compounds with oxygen hetero-atom(s) only, nes6.5% 0% 0%
29331990 Compounds containing an unfused pyrazole ring in the structure, nes -- Other 8.5% 0% 0%
29332990 Compounds containing an unfused imidazole ring in the structure, nes -- Other 6.5% 0% 0%
29333290 Piperidine and its salts -- Other 6.5% 0% 0%
29333990 Compounds containing an unfused pyridine ring in the structure, nes -- Other 6.5% 0% 0%
29334010 Compounds with quinoline or isoquinoline ring-system, not further fused -- -6-Ethoxy-6.5% 3% 0%
1,2-dihydro-2,2,4-trimethylquinoline
29334090 Compounds with quinoline or isoquinoline ring-system, not further fused -- Other 6.5% 0% 0%
29335991 Compounds with pyrimidine or piperazine ring; nucleic acids..., nes -- Piperazine 6.5% 3% 0%
phosphate
29335999 Compounds with pyrimidine or piperazine ring; nucleic acids..., nes -- Other 6.5% 0% 0%
29336910 Compounds containing an unfused triazine ring in the structure -- Methenamine 3.5% 3% 0%
mandelate; Trimethylenetrinitramine
29336999 Compounds containing an unfused triazine ring in the structure -- Other 3.5% 0% 0%
29337190 6-Hexanelactam (epsilon-caprolactam) -- Other 5% 3% 0%
29337900 Lactams (excl. epsilon-caprolactam) 6.5% 3% 0%
29339020 Heterocyclic compounds with nitrogen hetero-atom(s) only, nes -- Other Maleic 6.5% 3% 0%
hydrazide and Other hexamethylene tetramine
29339099 Heterocyclic compounds with nitrogen hetero-atom(s) only, nes -- Other 6.5% 0% 0%
29341000 Compounds containing an unfused thiazole ring in the structure 6.5% 3% 0%
29342090 Compounds containing a benzothiazole ring-system, not further fused -- Other 8.5% 3% 0%
29343090 Compounds containing a phenothiazine ring-system, not further fused -- Other 8.5% 0% 0%
29349010 Other heterocyclic compounds, nes -- -1,4-Bis-2-(5-phenyloxazolyl)-benzene6.5% 3% 0%
(POPOP); 2,5-Diphenyloxazole (PPO); Phenylbiphenyloxadiazole (2-phenyl-5) (4-
biphenylyl)-1,3,4-oxadiazole;PBD); Volatile oils
29349099 Other heterocyclic compounds, nes -- Other 6.5% 0% 0%
29350020 Sulphonamides -- Other chlorpropamide and Other sulphadiazine 6.5% 3% 0%
29350099 Sulphonamides -- Other 6.5% 0% 0%
29389000 Glycosides and their salts, ethers, esters and other derivatives, nes 3.5% 0% 0%
29400000 Sugars, pure (excl. glucose, etc); sugar ethers and salts, etc 5.5% 0% 0%
29420090 Other organic compounds, nes -- Other 6% 0% 0%
32021010 Synthetic organic tanning substances -- Sodium formaldehyde naphthalene 8.5% 3% 0%
sulphonates
32030010 Colouring matter of vegetable or animal origin, and preparations -- Edible colouring 3% 0% 0%
matter of vegetable origin and preparations based thereon, other than for use in the
manufacture of surimi or surim
32041791 Pigments and preparations based thereon -- Quinacridone Pigments and 5% 0% 0%
preparations
32041799 Pigments and preparations based thereon -- Other 8.5% 3% 0%
32050000 Colour lakes; preparations based on colour lakes as specified in Note 3 8.5% 3% 0%
32061190 Pigments and preparations based on titanium dioxide ( >= 80 % of titanium dioxide) --6% 0% 0%
Other
32061990 Pigments and preparations based on titanium dioxide ( < 80 % of titanium dioxide) --6% 0% 0%
Other
32062000 Pigments and preparations based on chromium compounds 8.5% 6% 0%
32063090 Pigments and preparations based on cadminum compounds -- Other 8.5% 3% 0%
32064290 Lithopone and other pigments and preparations based on zinc sulphide -- Other 2% 0% 0%
32064300 Pigments and preparations based on hexacyanoferrates 3.5% 3% 0%
32064989 Other colouring matter; preparations as specified in Note 3, nes -- Other 8.5% 3% 0%
32064990 Other colouring matter; preparations as specified in Note 3, nes -- Other 5% 0% 0%
32071090 Prepared pigments, opacifiers and colours... for ceramics, etc -- Other 6.5% 3% 0%
32072000 Vitrifiable enamels and glazes, englobes and similar preparations 6.5% 3% 0%
32073090 Liquid lustres and similar preparations -- Other 3% 0% 0%
32074090 Glass frit and other glass in the form of powder, granules or flakes -- Other 6.5% 3% 0%
32081000 Paints and varnishes based on polyesters, in a non-aqueous medium 6.5% 3% 0%
32082000 Paints and varnishes based on acrylic or vinyl polymers, in a non-aqueous medium 6.5% 3% 0%
32089090 Paints and varnishes, in a non-aqueous medium, nes -- Other6.5% 3% 0%
32091000 Paints and varnishes based on acrylic or vinyl polymers, in an aqueous medium 6.5% 3% 0%
32099000 Paints and varnishes, in an aqueous medium, nes 6.5% 3% 0%
32100000 Other paints and varnishes (incl. enamels...)... 6.5% 3% 0%
32110000 Prepared driers 8.5% 3% 0%
32121000 Stamping foils 6.5% 0% 0%
32129090 Pigments in non-aqueous media, nes, for retail sale -- Other3% 0% 0%
32131000 Colours in sets 6.5% 0% 0%
32139010 Artists', students' or signboard painters' colours in packings, nes -- Water colours, in 8.5% 3% 0%
liquid or powder form, in jars, bottles or tins
32139090 Artists', students' or signboard painters' colours in packings, nes -- Other 6.5% 0% 0%
32141090 Glaziers putty, etc, non-refractory surfacing preparations -- Other 8.5% 3% 0%
32149000 Mastics and painters fillings 8.5% 3% 0%
32151100 Black printing ink, whether or not concentrated or solid8.5% 3% 0%
32151990 Printing ink, whether or not concentrated or solid (excl. black) -- Other 8.5% 3% 0%
32159090 Other ink, whether or not concentrated or solid, nes -- Other 8.5% 3% 0%
33011900 Essential oils of citrus fruit (incl. concretes and absolutes), nes 3% 0% 0%
33012400 Essential oils of peppermint (incl. concretes and absolutes)3% 0% 0%
33013090 Resinoids -- Other 3% 0% 0%
33021011 Mixtures of odoriferous substances, for the food or drink industries -- With an $0.70/litre plus 19.2% 0% 0%
alcoholic strength by volume exceeding 0.5
33021012 Mixtures of odoriferous substances, for the food or drink industries -- With an 10.5% 6% 0%
alcoholic strength by volume not exceeding
33021090 Mixtures of odoriferous substances, for the food or drink industries -- Other 5% 0% 0%
33029000 Mixtures of odoriferous substances, as raw materials in industry, nes 5% 0% 0%
33030000 Perfumes and toilet waters 6.5% 0% 0%
33041000 Lip make-up preparations 8.5% 3% 0%
33042000 Eye make-up preparations 8.5% 3% 0%
33043000 Manicure or pedicure preparations 6.5% 3% 0%
33049100 Powders, whether or not compressed, for cosmetic/toilet use8.5% 3% 0%
33049990 Beauty, make-up, skin-care (incl. suntan), nes -- Other8.5% 3% 0%
33051000 Shampoos 8.5% 3% 0%
33052000 Preparations for permanent waving or straightening 8.5% 3% 0%
33053000 Hair lacquers 8.5% 3% 0%
33059000 Preparations for use on the hair, nes 8.5% 3% 0%
33061000 Dentifrices 8.5% 3% 0%
33062000 Yarn used to clean between the teeth (dental floss) 9.5% 5% 0%
33069000 Preparations for oral or dental hygiene (incl. denture fixative), nes 8.5% 3% 0%
33071000 Pre-shave, shaving or after-shave preparations 8% 3% 0%
33072000 Personal deodorants and antiperspirants 8.5% 3% 0%
33073000 Perfumed bath salts and other bath preparations 8.5% 3% 0%
33074100 Agarbatti and other odiferous preparations which operate by burning 7.5% 0% 0%
33074900 Preparations for perfuming or deodorizing rooms, nes 8.5% 3% 0%
33079000 Other perfumery, cosmetic or toilet preparations, nes 8.5% 3% 0%
34011190 Soap and organic surface-active products in bars, etc, for toilet use -- Other 6.5% 3% 0%
34011900 Soap and organic surface-active products in bars, etc, nes8.5% 3% 0%
34012010 Soap in other forms, nes -- Laundry Soap For washing clothes and Other linens 2.5% 0% 0%
34012090 Soap in other forms, nes -- Other 6.5% 3% 0%
34021190 Anionic surface-active agents, (excl. soap) -- Other 8.5% 3% 0%
34021200 Cationic surface-active agents, (excl. soap) 8.5% 3% 0%
34021390 Non-ionic surface-active agents, (excl. soap) -- Other8.5% 3% 0%
34021900 Organic surface-active agents, (excl. soap), nes 8.5% 3% 0%
34022010 Washing and cleaning preparations, put up for retail sale -- Automatic dishwasher 11.5% 7% 0%
detergents
34022090 Washing and cleaning preparations, put up for retail sale -- Other 8.5% 3% 0%
34029090 Washing and cleaning preparations, not put up for retail sale -- Other 8.5% 3% 0%
34031110 Preparations for lubricating textile materials, leather, furskins etc., with <70% 6.5% 3% 0%
petroleum oil -- Lubricating oil Preparations based in part on petroleum
34031190 Preparations for lubricating textile materials, leather, furskins etc., with <70% 6% 3% 0%
petroleum oil -- Other
34031910 Other lubricating preparations, with <70% petroleum oil, nes -- Lubricating oil 6.5% 3% 0%
Preparations based in part on petroleum
34031990 Other lubricating preparations, with <70% petroleum oil, nes -- Other 8.5% 3% 0%
34039190 Preparations for lubricating textile materials, leather, furskins, etc, nes -- Other 6% 3% 0%
34039900 Other lubricating preparations, nes 8.5% 3% 0%
34041000 Artificial waxes of chemically modified lignite 6.5% 3% 0%
34042090 Artificial waxes of polyethylene glycol -- Other 6.5% 3% 0%
34049090 Artificial waxes and prepared waxes, nes -- Other 6.5% 0% 0%
34051000 Polishes, creams and similar preparations for footwear or leather 7.5% 0% 0%
34052000 Polishes, creams and similar preparations for maintenance of woodwork 7.5% 0% 0%
34053000 Polishes and similar preparations for coachwork (excl. metal polishes) 7.5% 0% 0%
34054000 Scouring pastes and powders and other scouring preparations8.5% 3% 0%
34059000 Other polishes, creams and similar preparations, nes 7.5% 0% 0%
34060000 Candles, tapers and the like 7.5% 3% 0%
34070010 Modelling pastes; dental wax and impression compounds, for retail sale -- Modelling 7.5% 3% 0%
pastes
34070020 Modelling pastes; dental wax and impression compounds, for retail sale -- Dental 6.5% 3% 0%
impression compounds excluding those based on silicone polymers
35022000 Milk albumin, including concentrates of two or more whey proteins 6.5% 3% 0%
35029000 Albumins (excl. egg and milk albumins), albuminates and other dreivatives 6.5% 3% 0%
35030090 Gelatin and derivatives; isinglass; glues of animal origin (excl. 35.01) -- Other 8% 3% 0%
35040000 Peptones/protein substances and derivatives, nes; hide powder 6.5% 3% 0%
35051019 Dextrins and other modified starches -- Other: Etherified or esterified starches: 8% 3% 0%
35051020 Dextrins and other modified starches -- Pregelatinized starch; Soluble starch 6.5% 3% 0%
(amylogen)
35052000 Glues based on starches, dextrins or other modified starches8% 3% 0%
35061000 Products put up as glues or adhesives for retail sale, =<1kg8.5% 3% 0%
35069190 Adhesives based on rubber or plastic (incl. artificial resins) -- Other 8.5% 3% 0%
35069900 Prepared glues and other prepared adhesives, nes 8.5% 3% 0%
36010000 Propellent powders 6.5% 3% 0%
36020000 Prepared explosives, (excl. propellent powders) 8.5% 3% 0%
36030000 Safety fuses; detonating fuses; caps; igniters; electric detonators 8.5% 3% 0%
36041000 Fireworks 8% 0% 0%
36049000 Signalling flares... and other pyrotechnic articles (excl. fireworks) 8% 0% 0%
36050000 Matches (excl. pyrotechnic articles of 36.04) 6.5% 3% 0%
36061000 Liquid or liquefied-gas fuels in containers, for lighters, =<300cm3 8.5% 3% 0%
36069000 Ferro-cerium, pyrophoric alloys; articles of combustible materials, nes 8.5% 3% 0%
37012000 Instant print flat film, unexposed 7.5% 0% 0%
37013020 Plates and film, in the flat with any side >255mm, unexposed -- Other plates 6.5% 3% 0%
37013030 Plates and film, in the flat with any side >255mm, unexposed -- film 7.5% 0% 0%
37019110 Photographic plates..., in the flat for colour photography, unexposed -- plates 6.5% 3% 0%
37019120 Photographic plates..., in the flat for colour photography, unexposed -- film 7.5% 0% 0%
37019920 Photographic plates and film, in the flat (excl. for colour), unexposed -- Other plates 6.5% 3% 0%
37019930 Photographic plates and film, in the flat (excl. for colour), unexposed -- Other film 7.5% 0% 0%
37022000 Instant print film in rolls, unexposed 7.5% 0% 0%
37023100 Polychrome film, in rolls, non-perforated, of width =<105mm7.5% 0% 0%
37023200 Film, in rolls, non-perforated, with silver... emulsion, width =<105mm 7.5% 0% 0%
37023900 Film, in rolls, non-perforated, of width =<105mm 7.5% 0% 0%
37024100 Polychrome film, in rolls, non-perforated, width >610mm and length >200m 7.5% 0% 0%
37024210 Film, in rolls, non-perforated, width >610mm length >200m (excl. colour) --2.5% 0% 0%
Duplicating, scanner or continuous tone graphic arts film, of a width of 762 mm or
more, for use in the manufacture of photo
37024290 Film, in rolls, non-perforated, width >610mm length >200m (excl. colour) -- Other 7.5% 0% 0%
37024300 Film, in rolls, non-perforated, width >610mm and length =<200m 7.5% 0% 0%
37024490 Film, in rolls, non-perforated, width >105mm but =<610mm -- Other 7.5% 0% 0%
37025100 Polychrome film, in rolls, width =<16mm and length =<14m7.5% 0% 0%
37025210 Polychrome film, in rolls, width =<16mm and length >14m -- Of a width of 16 mm, for 6.5% 0% 0%
exposure in cinematographic camera
37025290 Polychrome film, in rolls, width =<16mm and length >14m -- Other 7.5% 0% 0%
37025300 Polychrome slide film, in rolls, width >16mm but =<35mm, length =<30m 7.5% 0% 0%
37025400 Polychrome film, in rolls, width >16mm but =<35mm, length =<30m 7.5% 0% 0%
37025510 Polychrome film, in rolls, width >16mm but =<35mm, length >30m -- Of a width 6.5% 0% 0%
exceeding 28.5 mm, for exposure in cenematographic cameras
37025590 Polychrome film, in rolls, width >16mm but =<35mm, length >30m -- Other 7.5% 0% 0%
37025600 Polychrome film, in rolls, width >35mm 7.5% 0% 0%
37029100 Film, in rolls, width =<16mm and length =<14m (excl. colour)7.5% 0% 0%
37029200 Film, in rolls, width =<16mm and length >14m (excl. colour)7.5% 0% 0%
37029310 Film, in rolls, width >16mm but =<35mm and lenght =<30m (excl. colour) -- Of a width 6.5% 0% 0%
exceeding 28.5 mm, for exposure in cinematographic cameras
37029390 Film, in rolls, width >16mm but =<35mm and lenght =<30m (excl. colour) -- Other 7.5% 0% 0%
37029410 Film, in rolls, width >16mm but =<35mm and length >30m (excl. colour) -- Of a width 6.5% 0% 0%
exceeding 28.5 mm, for exposure in cinematographic cameras
37029490 Film, in rolls, width >16mm but =<35mm and length >30m (excl. colour) -- Other 7.5% 0% 0%
37029500 Film, in rolls, width >35mm (excl. colour) 7.5% 0% 0%
37031000 Photographic paper, paperboard and textilles, in rolls, width >610mm 7.5% 0% 0%
37032000 Photographic paper, paperboard and textilles for colour photography 7.5% 0% 0%
37039090 Photographic paper, paperboard and textilles, nes -- Other7.5% 0% 0%
37040090 Photographic plates, film, paper..., exposed but not developed -- Other 6.5% 0% 0%
37051090 Photographic plates..., exposed and developed, for offset reproduction -- Other 6.5% 0% 0%
37052000 Microfilms, exposed and developed 6.5% 0% 0%
37059090 Photographic plates..., exposed and developed, nes -- Other6.5% 0% 0%
37061010 Cinematograph film, exposed and developed, width >=35mm -- Television 8% 2% 0%
commercials excluding those imported for reference purposes only
37069010 Cinematograph film, exposed and developed, width <35mm -- Television 8% 2% 0%
commercials excluding those imported for reference purposes only
37071000 Sensitised emulsions for photographic uses 8.5% 3% 0%
37079090 Chemical preparations for photograpic use, nes -- Other8.5% 3% 0%
38013000 Carbonaceous pastes for electrodes and pastes for furnace linings 4.5% 3% 0%
38019000 Preparations based on graphite or carbon in the form of pastes..., nes 4.5% 3% 0%
38063000 Ester gums 6.5% 3% 0%
38070010 Wood tar; wood tar oils; wood creosote; wood naphtha..., etc -- Solvents or thinners, 8.5% 3% 0%
based on wood tar oil
38081010 Insecticides, put up for retail sale -- In packages of a gross weight not exceeding 1.36 6.5% 0% 0%
kg each
38082010 Fungicides, put up for retail sale -- In packages of a gross weight not exceeding 1.36 6.5% 0% 0%
kg each
38083010 Herbicides, anti-sprouting products and plant growth regulators -- In packages of a 6.5% 0% 0%
gross weight not exceeding 1.36 kg each
38084010 Disinfectants, put up for retail sale -- In packages of a gross weight not exceeding 6.5% 0% 0%
1.36 kg each
38089010 Rodenticides and similar products, put up for retail sale, nes -- In packages of a 6.5% 0% 0%
gross weight not exceeding 1.36 kg each
38099120 Finishing agents, etc, used in the textile or like industries -- Sizing agents based on 6% 3% 0%
rosin
38099190 Finishing agents, etc, used in the textile or like industries -- Other 6% 3% 0%
38099210 Finishing agents, etc, used in the paper or like industries -- Sizing agents based on 6.5% 3% 0%
rosin
38099290 Finishing agents, etc, used in the paper or like industries -- Other 6% 3% 0%
38099300 Finishing agents, etc, used in the leather or like industries 6% 3% 0%
38101090 Pickling preparations for metal surfaces; soldering... powders -- Other 8.5% 3% 0%
38109000 Preparations such as fluxes for soldering..., etc, nes8.5% 3% 0%
38111100 Anti-knock preparations based on lead compounds 6.5% 3% 0%
38111900 Anti-knock preparations (excl. based on lead) 6.5% 3% 0%
38112190 Additives for lubricating oils with petroleum oils -- Other8.5% 3% 0%
38112900 Additives for lubricating oils (excl. with petroleum oils)8.5% 3% 0%
38119000 Other additives other than for lubricating oils, nes 8.5% 3% 0%
38121000 Prepared rubber accelerators 5% 3% 0%
38122090 Compound plasticisers for rubber or plastics, nes -- Other5% 3% 0%
38123090 Anti-oxidising preparations and stabilisers for rubber or plastics -- Other 5% 3% 0%
38130000 Preparations for fire-extinguishers; charged fire-extinguishing grenades 8.5% 3% 0%
38140000 Organic composite solvents and thinners, nes; paint or varnish removers 8.5% 3% 0%
38151910 Supported catalysts, nes -- Supported catalysts consisting of two or more of cobalt, 8.5% 3% 0%
molybdenum of nickel oxides on an aluminum oxide base or on an aluminum oxide
base in a mixture with silica, for t
38159010 Reaction initiators, accelerators and catalytic preparations, nes -- Fluid bed 8.5% 3% 0%
silicaalumina cracking catalysts, composed of silica-alumina or synthetic compon
ents, whether or not conaining clay, for
38160090 Refractory cements, mortars, concretes and similar compositions, nes -- Other 6.5% 3% 0%
38172000 Mixed alkylnaphthalenes, nes 8.5% 3% 0%
38190000 Hydraulic brake fluids and similar liquids with <70% petroleum oil 8.5% 3% 0%
38200000 Anti-freezing preparations and prepared de-icing fluids8.5% 3% 0%
38220020 Composite diagnostic or laboratory reagents, nes -- Reagents in tablet form, not put 5% 0% 0%
up for retail sal
38220090 Composite diagnostic or laboratory reagents, nes -- Other5% 2% 0%
38241000 Prepared binders for foundry moulds or cores 8.5% 3% 0%
38242090 Naphthenic acids, their water-insoluble salts and their esters -- Other 3.5% 3% 0%
38243000 Non-agglomerated metal carbides mixed together or with metallic binders 3.5% 3% 0%
38244000 Prepared additives for cements, mortars or concretes 8.5% 3% 0%
38245090 Non-refractory mortars and concretes -- Other 8.5% 3% 0%
38246000 Sorbitol (excl. that of 2905.44) 5.5% 3% 0%
38247100 Mixtures containing acyclic hydrocarbons perhalogenated only with fluorine and 8.5% 3% 0%
chlorine
38247900 Mixtures containing perhalogenated derivatives of acyclic hydrocarbons containing 8.5% 3% 0%
two or more different halogens, nes
38249020 Chemical products and residual products of chemical industries, nes -- for use In the 4% 0% 0%
manufacture of sanitary towels (napkins), surgical trusses, orthopaedic abdominal
supports or suspensory bandages
38249030 Chemical products and residual products of chemical industries, nes -- preparations, 7% 3% 0%
not containing sweeteners or flavourings, for use in the manufacture of chewing
gums
38249090 Chemical products and residual products of chemical industries, nes -- Other 8.5% 3% 0%
39011090 Polyethylene having a specific gravity <0.94, in primary forms -- Other 7.5% 3% 0%
39012090 Polyethylene having a specific gravity >=0.94, in primary forms -- Other 7.5% 3% 0%
39013000 Ethylene-vinyl acetate copolymers, in primary forms 5% 3% 0%
39019000 Other polymers of ethylene, in primary forms, nes 4.5% 3% 0%
39021000 Polypropylene, in primary forms 6.5% 3% 0%
39023000 Propylene copolymers, in primary forms 6.5% 3% 0%
39029010 Other polymers of propylene or other olefins, in primary forms, nes -- Compositions 6.5% 3% 0%
39031100 Expansible polystyrene, in primary forms 8% 3% 0%
39031910 Polystyrene (excl. expansible), in primary forms -- Compositions 8% 3% 0%
39031990 Polystyrene (excl. expansible), in primary forms -- Other6.5% 3% 0%
39032010 Styrene-acrylonitrile (SAN) copolymers, in primary forms -- Compositions 8% 3% 0%
39032090 Styrene-acrylonitrile (SAN) copolymers, in primary forms -- Other 6.5% 3% 0%
39033010 Acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms -- Compositions 8% 3% 0%
39033090 Acrylonitrile-butadiene-styrene (ABS) copolymers, in primary forms -- Other 6.5% 3% 0%
39039000 Polymers of styrene, in primary forms, nes 6.5% 3% 0%
39041090 Polyvinyl chloride, not mixed with other substances, in primary forms -- Other 6.5% 3% 0%
39042100 Non-plasticised polyvinyl chloride mixed, in primary forms6.5% 3% 0%
39042200 Plasticised polyvinyl chloride mixed, in primary forms6.5% 3% 0%
39043000 Vinyl chloride-vinyl acetate copolymers, in primary forms5% 3% 0%
39044000 Vinyl chloride copolymers (excl. acetate), in primary forms5% 3% 0%
39045010 Vinylidene chloride polymers, in primary forms -- Compositions 6.5% 3% 0%
39049000 Polymers of halogenated olefins, in primary forms, nes6.5% 3% 0%
39051200 Polymers of vinyl acetate, in aqueous dispersion, in primary forms 4% 3% 0%
39051990 Polymers of vinyl acetate (excl. aqueous dispersion), in primary forms -- Other 4% 3% 0%
39052100 Vinyl acetate copolymers, in aqueous dispersion, in primary forms 4% 3% 0%
39052990 Vinyl acetate copolymers (excl. aqueous dispersion), in primary forms -- Other 4% 3% 0%
39059110 Copolymers, in primary forms -- Compositions, excluding moulding Compositions 5% 3% 0%
39059910 Polymers of vinyl esters or vinyl polymers, nes, in primary forms -- Compositions, 5% 3% 0%
excluding moulding Compositions
39061090 Polymethyl methacrylate, in primary forms -- Other 6% 3% 0%
39069091 Acrylic polymers prepared,in primary forms, nes -- Compositions; Emulsions and 4% 3% 0%
dispersions of acrylic polymers; Amino-methylated polyacrylamide in aquerous
solutions; Polymers of acrylic acid and meth
39072090 Other polyethers, in primary forms, nes -- Other 6.5% 3% 0%
39073090 Epoxide resins, in primary forms -- Other 6% 3% 0%
39074010 Polycarbonates, in primary forms -- Compositions, excluding moulding Compositions 5.5% 3% 0%
39075000 Alkyd resins, in primary forms 6.5% 3% 0%
39076090 Polyethylene terephthalate, in primary forms -- Other (including clear, colourless 6.5% -0%
grades)
39079100 Unsaturated polyesters, in primary forms, nes 6.5% 3% 0%
39079990 Polyesters, in primary forms, nes -- Other 6.5% 3% 0%
39081000 Polyamide -6, -11, -12, -6,6, -6,9, -6,10 or -6,12, in primary forms 6% 3% 0%
39089000 Other polymides, in primary forms, nes 6.5% 3% 0%
39091010 Urea resins; thiourea resins, in primary forms -- Ureaformaldehyde resins; Other 6.5% 3% 0%
compositions, excluding moulding compositions
39092090 Melamine resins, in primary forms -- Other 6.5% 3% 0%
39093010 Other amino resins, in primary forms, nes -- Compositions6.5% 3% 0%
39094091 Phenolic resins, in primary forms -- Phenol-formaldehyde resins and alkyl phenol-6.5% 3% 0%
formaldehyde resins; Other compositions
39095090 Polyurethanes, in primary forms -- Other 3% 0% 0%
39100090 Silicones in primary forms -- Other 3% 0% 0%
39111010 Petroleum resins... other resins and polyterpenes, in primary forms -- Compositions, 6% 3% 0%
excluding moulding compositions; Coumarone-indene resins;
39119090 Polysulphides, polysulphones and other products..., in primary forms -- Other 6.5% 3% 0%
39121190 Non-plasticised cellulose acetates, in primary forms -- Other 5.5% 3% 0%
39121200 Plasticised cellulose acetates, in primary forms 5.5% 3% 0%
39122010 Cellulose nitrates (incl. collodions), in primary forms -- Cellulose nitrate, dynamite 5% 3% 0%
grade; Cellulose nitrate wetted with dibutyl phthalate; Compositions, excluding
cellulose nitrate wetted with org
39123910 Other cellulose ethers, in primary forms, nes -- Compositions, excluding moulding 4% 3% 0%
Compositions
39129090 Cellulose and its chemical derivatives, in primary forms, nes -- Other 5% 3% 0%
39131000 Alginic acid, its salts and esters, in primary forms 4% 3% 0%
39139090 Natural and modified natural polymers, in primary forms -- Other 5.5% 3% 0%
39140010 Ion-exchangers based on polymers of 39.01 to 39.13, in primary forms -- Non-3.5% 3% 0%
macroporous poly(styrenedivinyl benzene) cationic exchange resin compositions
39161000 Monofilament >1mm, rods... and profile shapes, of polymers of ethylene 9% 4% 0%
39162000 Monofilament >1mm, rods..., etc, of polymers of vinyl chloride 9% 4% 0%
39169011 Monofilament >1mm, rods... and profile shapes, of other plastics, nes -- of vulcanized 6.5% 3% 0%
fibre or of regenerated Cellulose
39169099 Monofilament >1mm, rods... and profile shapes, of other plastics, nes -- Other 9% 4% 0%
39171010 Artificial guts of hardened proteins or cellulosic materials -- of regenerated Cellulose 5% 3% 0%
39172100 Tubes, pipes and hoses, rigid, of polymers of ethylene9% 4% 0%
39172200 Tubes, pipes and hoses, rigid, of polymers of propylene9% 4% 0%
39172390 Tubes, pipes and hoses, rigid, of polymers of vinyl chloride -- Other 9% 4% 0%
39172990 Tubes, pipes and hoses, rigid, of other plastics, nes -- Other 9% 4% 0%
39173190 Flexible tubes, pipes and hoses, with a burst pressure >=27.6MPa -- Other 9% 4% 0%
39173290 Tubes, pipes and hoses, not reinforced, without fittings, nes -- Other 9% 4% 0%
39173300 Tubes, pipes and hoses, not reinforced, with fittings attached, nes 9% 4% 0%
39173990 Other tubes, pipes and hoses, nes -- Other 9% 4% 0%
39174090 Fittings, for tubes, pipes and hoses, of plastic -- Other9% 4% 0%
39181010 Floor coverings of polymers of vinyl chloride, in rolls or tiles -- Wall or ceiling 12.5% 8% 0%
coverings combined with knitted or woven fabrics, nonwovens or felt
39181090 Floor coverings of polymers of vinyl chloride, in rolls or tiles -- Other 9% 4% 0%
39189010 Floor, wall or ceiling coverings of plastics, nes, in rolls or tiles -- Wall or ceiling 12.5% 8% 0%
coverings combined with knitted or woven fabrics, nonwovens or felt
39189090 Floor, wall or ceiling coverings of plastics, nes, in rolls or tiles -- Other 9% 4% 0%
39191010 Self-adhesive tape, plates, strip..., in rolls, width =<20cm -- combined with knitted or 13.5% 10% 0%
woven fabrics, nonwovens or felt, such combinations which can, without fracturing,
be bent manually around a cy
39191020 Self-adhesive tape, plates, strip..., in rolls, width =<20cm -- Of polymers of methyl 6.5% 3% 0%
methacrylate; Polyethylene terephthalate film of a width of less than 15 cm;
39191099 Self-adhesive tape, plates, strip..., in rolls, width =<20cm -- Other 9% 4% 0%
39199010 Other self-adhesive plates, tape, strip, foil... of plastics, nes -- combined with knitted 13.5% 10% 0%
or woven fabrics, nonwovens or felt, such combinations which can, without fracturing,
be bent manually around
39199099 Other self-adhesive plates, tape, strip, foil... of plastics, nes -- Other 9% 4% 0%
39201010 Plates, sheets, film, foil and strip, of polymers of ethylene, not reinforced, etc -- for 4% 3% 0%
use in the manufacture of sanitary towels (napkins), surgical trusses, orthopaedic
abdominal supports or suspe
39201090 Plates, sheets, film, foil and strip, of polymers of ethylene, not reinforced, etc -- Other 9% 4% 0%
39202020 Plates, sheets, film, foil and strip, of polymers of propylene, not reinforced, etc -- for 4% 0% 0%
use in the manufacture of sanitary towels (napkins), surgical trusses, orthopaedic
abdominal supports or susp
39202090 Plates, sheets, film, foil and strip, of polymers of propylene, not reinforced, etc --9% 4% 0%
Other
39203000 Plates, sheets, film, foil and strip, of polymers of styrene, not reinforced, etc 9% 4% 0%
39204190 Plates, sheets, film, foil and strip, of polymers of vinyl chloride, rigid, not reinforced, 9% 4% 0%
etc -- Other
39204290 Plates, sheets, film, foil and strip, of polymers of vinyl chloride, flexible, not 9% 4% 0%
reinforced, etc -- Other
39205190 Plates, sheets, film, foil and strip, of polymethyl methacrylate, not reinforced, etc --6.5% 3% 0%
Other
39205910 Plates, sheets, film, foil and strip, of other acrylic polymers, not reinforced, etc, nes --9% 4% 0%
of polymers of methyl methacrylate
39206110 Plates, sheets, film, foil and strip, of polycarbonates, not reinforced, etc --9% 4% 0%
Polycarbonate plates, sheets, film or strip, of a thickness of 0.08cm or more but not
exceeding 1.3cm
39206290 Plates, sheets, film, foil and strip, of polyethylene terephthalate, not reinforced, etc --4% 3% 0%
Other
39206300 Plates, sheets, film, foil and strip, of unsaturated polyesters, not reinforced, etc 9% 4% 0%
39207100 Plates, sheets, film, foil and strip, of regenerated cellulose, not reinforced, etc 8.5% 3% 0%
39207290 Plates, sheets, film, foil and strip, of vulcanised fibre, not reinforced, etc -- Other 6.5% 3% 0%
39207310 Plates, sheets, film, foil and strip, of cellulose acetate, not reinforced, etc -- Cellulose 6.5% 3% 0%
acetate sheets, film or strip, of a thickness exceeding 0.08mm or of a width of less
than 15cm and a thickn
39207910 Plates, sheets, film, foil and strip, of other cellulose derivatives, not reinforced, etc, 6.5% 3% 0%
nes -- Cellulose acetate butyrate sheets, film or strip, of a thickness exceeding
0.08mm or of a width less t
39209290 Plates, sheets, film, foil and strip, of polyamides, not reinforced, etc -- Other 9% 4% 0%
39209300 Plates, sheets, film, foil and strip, of amino-resins, not reinforced, etc 5.5% 3% 0%
39209410 Plates, sheets, film, foil and strip, of phenolic resins, not reinforced, etc -- of 9% 4% 0%
Phenolformaldehyde resins
39209991 Plates, sheets, film, foil and strip, of other plastics, not reinforced, etc, nes -- of 9% 4% 0%
polymers of tetrafluoroethylene, of epoxide resins, of polyurethanes or of
polyvinylidene chlorise
39211100 Cellular plates, sheets, film, foil and strip, of polymers of styrene 9% 4% 0%
39211291 Cellular plates, sheets, film, foil and strip, of polymers of vinyl chloride -- Containing 9% 4% 0%
not more than 70% by weight of plastics and combined with textile materials in which
man-made fibres predomin
39211299 Cellular plates, sheets, film, foil and strip, of polymers of vinyl chloride -- Other 9% 4% 0%
39211391 Cellular plates, sheets, film, foil and strip, of polymers of polyurethanes -- Containing 9% 4% 0%
not more than 70% by weight of plastics and combined with textile materials in which
man-made fibres predomina
39211399 Cellular plates, sheets, film, foil and strip, of polymers of polyurethanes -- Other 9% 4% 0%
39211400 Cellular plates, sheets, film, foil and strip, of polymers of regenerated cellulose 8.5% 3% 0%
39211990 Cellular plates, sheets, film, foil and strip, of other plastics, nes -- Other 9% 4% 0%
39219012 Other cellular plates, sheets, film, foil and strip, of plastics, nes -- Other, containing 13.5% 13% 0%
not more than 70% by weight of plastics and combined with textile materials in which
man-made fibres predomin
39219019 Other cellular plates, sheets, film, foil and strip, of plastics, nes -- Other 13.5% 10% 0%
39219092 Other cellular plates, sheets, film, foil and strip, of plastics, nes -- of polymers of 6.5% 3% 0%
methyl methacrylate, of other chemical derivatives of cellulose or of other
polyethylene terephthalate
39219093 Other cellular plates, sheets, film, foil and strip, of plastics, nes -- Heat shrinkable 9% 4% 0%
tape of irradiated polyethylene, of a thickness of 200 microns or more, laminated with
thermoplastic adhesive a
39219099 Other cellular plates, sheets, film, foil and strip, of plastics, nes -- Other 9% 4% 0%
39221000 Baths, shower-baths and wash-basins, of plastics 8% 3% 0%
39222000 Lavatory seats and covers of plastics 8% 3% 0%
39229000 Bidets, lavatory pans... and other sanitary ware of plastics, nes 8% 4% 0%
39231090 Boxes, cases, crates and similar articles of plastics -- Other 9% 4% 0%
39232190 Sacks and bags (incl. cones) of polymers of ethylene -- Other 9% 4% 0%
39232990 Sacks and bags (incl. cones) of other plastics (excl. ethylene) -- Other 9% 4% 0%
39233090 Carboys, bottles, flasks and similar articles of plastics -- Other 9% 4% 0%
39234090 Spools, cops, bobbins and similar supports of plastics -- Other 5% 3% 0%
39235090 Stoppers, lids, caps and other closures of plastics -- Other9% 4% 0%
39239090 Articles for the packing of goods, of plastics, nes -- Other9% 4% 0%
39241000 Tableware and kitchenware of plastics 9% 4% 0%
39249000 Household and toilet articles of plastics, nes 9% 4% 0%
39251000 Reservoirs... and similar containers, capacity >300 l, of plastics 9% 4% 0%
39252000 Doors, windows and their frames and thresholds for doors, of plastics 9% 4% 0%
39253000 Shutters, blinds and similar articles and parts, of plastics8.5% 3% 0%
39259000 Builders' ware of plastics, nes 9% 4% 0%
39261000 Office or school supplies of plastics 9% 4% 0%
39262091 Articles of apparel and clothing accessories of plastics -- Disposable gloves 13.5% 10% 0%
39262092 Articles of apparel and clothing accessories of plastics -- Mittens; Non-disposable 13.5% 10% 0%
gloves
39262093 Articles of apparel and clothing accessories of plastics -- Belts; 9% 4% 0%
39262094 Articles of apparel and clothing accessories of plastics -- Other articles of apparel 11.5% 7% 0%
and clothing accessories, of plastics combined with knitted or woven fabrics, bolducs,
nonmovens or felt, containi
39262095 Articles of apparel and clothing accessories of plastics -- Other articles of apparel 13.5% 8% 0%
and clothing accessories, of plastics combined with knitted or woven fabrics, bolducs,
nonmovens or felt
39262099 Articles of apparel and clothing accessories of plastics -- Other 9% 4% 0%
39263000 Fittings for furniture, coachwork or the like of plastics6% 3% 0%
39264010 Statuettes and other ornamental articles of plastics -- Statuettes 7.5% 3% 0%
39264090 Statuettes and other ornamental articles of plastics -- Other ornamental articles 9% 4% 0%
39269020 Other articles of plastics, nes -- Door mats 10.5% 6% 0%
39269030 Other articles of plastics, nes -- Signs, letters and numerals 8% 3% 0%
39269040 Other articles of plastics, nes -- Conveyor Belts in modular form 6.5% 3% 0%
39269050 Other articles of plastics, nes -- Identification tags for animals 5% 3% 0%
39269090 Other articles of plastics, nes -- Other 9% 4% 0%
40051090 Rubber compounded with carbon black or silica, unvulcanized -- other 6.5% 3% 0%
40052000 Rubber solutions; dispersions, unvulcanized, nes 6.5% 3% 0%
40059190 Plates, sheets and strip of unvulcanized, compounded rubber, nes -- other 6.5% 3% 0%
40059900 Compounded rubber, unvulcanized, in primary forms 6.5% 3% 0%
40061000 Camel-back strips for retreading rubber tyres 6.5% 3% 0%
40069090 Other forms and articles of unvulcanized rubber, nes -- other 6.5% 3% 0%
40070020 Vulcanized rubber thread and cord -- Cord, not covered4.5% 0% 0%
40070090 Vulcanized rubber thread and cord -- other 6.5% 3% 0%
40081190 Plates, sheets and strip of cellular vulcanized rubber -- other 6.5% -0%
40081910 Rods and profile shapes of cellular vulcanized rubber, nes -- Profile shapes 6.5% 3% 0%
40081990 Rods and profile shapes of cellular vulcanized rubber, nes -- other 6.5% 3% 0%
40082190 Plates, sheets and strip of non-cellular, vulcanized rubber(excl. hard) -- other 6.5% 3% 0%
40082910 Rods and profile shapes of non-cellular, vulcanized rubber (excl. hard) -- Profile 7% 3% 0%
shapes
40082990 Rods and profile shapes of non-cellular, vulcanized rubber (excl. hard) -- other 7% 3% 0%
40091000 Tubes..., of vulcanized rubber, not reinforced, without fittings 7% 3% 0%
40092000 Tubes..., of vulcanized rubber, reinforced with metal, without fittings 7% 3% 0%
40093000 Tubes..., of vulcanized rubber, reinforced with textiles, no fittings 11% 3% 0%
40094090 Tubes..., of vulcanized rubber, reinforced with materials, no fittings -- other 7% 3% 0%
40095090 Tubes, pipes and hoses, of vulcanized rubber with fittings -- other 7% 5% 0%
40101110 Conveyor belts or belting, of vulcanised rubber, reinforced only with metal -- belts 9% 2.5% 0%
40101120 Conveyor belts or belting, of vulcanised rubber, reinforced only with metal -- belting 11% 3% 0%
40101219 Conveyor belts or belting, of vulcanised rubber, reinforced only with textile materials --9% 2.5% 0%
Other: Belts:
40101229 Conveyor belts or belting, of vulcanised rubber, reinforced only with textile materials --11% 3% 0%
Other: Belting:
40101319 Conveyor belts or belting, of vulcanised rubber, reinforced only with plastics -- other 9% 2.5% 0%
40101320 Conveyor belts or belting, of vulcanised rubber, reinforced only with plastics -- belting 11% 3% 0%
40101919 Other conveyor belts or belting, of vulcanised rubber -- other 9% 2.5% 0%
40101929 Other conveyor belts or belting, of vulcanised rubber -- Other: Belting: 11% 3% 0%
40102110 Endless transmission belts of trapezoidal cross-section (V-belts), of vulcanised 6.5% 4.5% 0%
rubber, whether or not grooved, of a circumference > 60 cm and <= 180 cm -- For
use in the manufacture or repair of pow
40102190 Endless transmission belts of trapezoidal cross-section (V-belts), of vulcanised 11% 7.5% 0%
rubber, whether or not grooved, of a circumference > 60 cm and <= 180 cm -- other
40102210 Endless transmission belts of trapezoidal cross-section (V-belts), of vulcanised 6.5% 4.5% 0%
rubber, whether or not grooved, of a circumference > 180 cm and <= 240 cm -- For
use in the manufacture or repair of po
40102290 Endless transmission belts of trapezoidal cross-section (V-belts), of vulcanised 11% 7.5% 0%
rubber, whether or not grooved, of a circumference > 180 cm and <= 240 cm -- other
40102390 Endless synchronous transmission belts, of vulcanised rubber, of a circumference > 11% 3% 0%
60 cm and <= 150 cm -- Other
40102490 Endless synchronous transmission belts, of vulcanised rubber, of a circumference > 11% 3% 0%
150 cm and <= 198 cm -- Other
40102910 Transmission belts or belting, of vulcanised rubber, nes. -- For use in the 11% 7.5% 0%
manufacture or repair of powered mowers for lawns, parks or sports-grounds, with
the cutting device rotating in a horizontal
40102920 Transmission belts or belting, of vulcanised rubber, nes. -- For use in the 6.5% 4.5% 0%
manufacture or repair of powered mo
40102990 Transmission belts or belting, of vulcanised rubber, nes. -- other 11% 3% 0%
40111000 New pneumatic tyres, of rubber of a kind used on motor cars7% -0%
40112000 New pneumatic tyres, of rubber of a kind used on buses or lorries 7% -0%
40119190 New pneumatic tyres, of rubber, nes, of herring-bone or similar tread -- other 6.5% -0%
40119990 New pneumatic tyres, of rubber, nes (excl. of herring-bone, etc, tread) -- other 6.5% -0%
40122020 Used pneumatic tyres of rubber -- of a kind used on vehicles, including tractors, for 6.5% -0%
the on-highway transport of passengers or goods, or on vehicles of heading No.
87.05
40122090 Used pneumatic tyres of rubber -- other 6.5% -0%
40129090 Solid or cushion tyres, interchangeable tyre treads and flaps, of rubber -- other 6.5% -0%
40131000 Inner tubes, of rubber of a kind used on motor cars, buses or lorries 6.5% -0%
40139090 Inner tubes, of rubber, nes -- other 6.5% -0%
40141000 Sheath contraceptives 6.5% 5% 0%
40149090 Hygienic or pharmaceutical articles of vulcanized rubber, nes -- other 6.5% 5% 0%
40151100 Surgical gloves 15.5% 15% 0%
40151990 Gloves of vulcanized rubber (excl. surgical gloves) -- other15.5% 15% 0%
40159020 Articles of apparel and clothing accessories of vulcanized rubber, nes -- Diving suits 10% 5% 0%
40159090 Articles of apparel and clothing accessories of vulcanized rubber, nes -- other 14% 10% 0%
40161000 Articles of vulcanized rubber of cellular rubber 6.5% 3% 0%
40169100 Floor coverings and mats of vulcanized rubber, non-cellular7% 5% 0%
40169200 Erasers, of vulcanized rubber 6.5% 5% 0%
40169310 Gaskets, washers and other seals, of vulcanized rubber -- Of a kind used in the 6.5% -0%
automotive goods of Chapter 87
40169399 Gaskets, washers and other seals, of vulcanized rubber -- other 6.5% 5% 0%
40169400 Boat or dock fenders, of vulcanized rubber 6.5% 3% 0%
40169510 Inflatable articles, of vulcanized rubber, nes -- Air mattresses 9.5% 5% 0%
40169590 Inflatable articles, of vulcanized rubber, nes -- other6.5% 5% 0%
40169930 Articles of vulcanized rubber, nes -- Vibration control goods of a kind used in the 6.5% -0%
vehicles of heading Nos. 87.01 through 87.05
40169990 Articles of vulcanized rubber, nes -- other 6.5% 5% 0%
40170090 Hard rubber (eg. ebonite) in all forms; articles of hard rubber -- other 6.5% 5% 0%
41041020 Whole bovine skin leather, of surface area =< 2.6m2 -- For use in the manufacture of 3.5% 0% 0%
clothing or gloves
41041090 Whole bovine skin leather, of surface area =< 2.6m2 -- Other3.5% 0% 0%
41042120 Bovine leather, vegetable pre-tanned (excl. further prepared) -- For use in the 5% 0% 0%
manufacture of clothing or gloves
41042190 Bovine leather, vegetable pre-tanned (excl. further prepared) -- Other 5% 0% 0%
41042220 Bovine leather, non-vegetable pre-tanned (excl. further prepared) -- For use in the 3% 0% 0%
manufacture of clothing or gloves
41042290 Bovine leather, non-vegetable pre-tanned (excl. further prepared) -- Other 3% 0% 0%
41042920 Other bovine and equine leather, tanned (excl. leather of 41.08, 41.09) -- For use in 3% 0% 0%
the manufacture of clothing or gloves
41042990 Other bovine and equine leather, tanned (excl. leather of 41.08, 41.09) -- Other 3% 0% 0%
41043120 Full grains and full grain splits of bovine and equine leather, prepared after tanning --3% 0% 0%
For use in the manufacture of clothing or gloves
41043190 Full grains and full grain splits of bovine and equine leather, prepared after tanning --3% 0% 0%
Other
41043920 Bovine and equine leather, prepared after tanning, nes -- For use in the manufacture 2.5% 0% 0%
of clothing or gloves
41043930 Bovine and equine leather, prepared after tanning, nes -- Upper or sole leather 5% 0% 0%
41043990 Bovine and equine leather, prepared after tanning, nes -- Other 2.5% 0% 0%
41051120 Sheep, lamb skin leather, vegetable pre-tanned (excl. further prepared) -- Hair sheep 3.5% 0% 0%
skin leather, for use in the manufacture of clothing or gloves
41051190 Sheep, lamb skin leather, vegetable pre-tanned (excl. further prepared) -- Other 5% 0% 0%
41051220 Sheep, lamb skin leather, non-veg. pre-tanned (excl. further prepared) -- For use in 3.5% 0% 0%
the manufacture of clothing or gloves
41051290 Sheep, lamb skin leather, non-veg. pre-tanned (excl. further prepared) -- Other 5% 0% 0%
41051919 Sheep or lamb skin leather, (excl. further prepared), nes -- Other 2% 0% 0%
41051999 Sheep or lamb skin leather, (excl. further prepared), nes -- Other 2% 0% 0%
41052090 Sheep or lamb skin leather, prepared after tanning -- Other2% 0% 0%
41061919 Goat or kid skin leather, (excl. further prepared) -- Other2% 0% 0%
41061992 Goat or kid skin leather, (excl. further prepared) -- For use in the manufacture of 2% 0% 0%
clothing or gloves
41061999 Goat or kid skin leather, (excl. further prepared) -- Other2% 0% 0%
41062020 Goat or kid skin leather, prepared after tanning -- For use in the manufacture of 2.5% 0% 0%
clothing or gloves
41062090 Goat or kid skin leather, prepared after tanning -- Other2.5% 0% 0%
41071010 Leather of swine, without hair on -- Wet blue leather 4% 0% 0%
41071092 Leather of swine, without hair on -- For use in the manufacture of clothing or gloves 3.5% 0% 0%
41071099 Leather of swine, without hair on -- Other 4% 0% 0%
41079020 Leather of animals, nes -- Other, For use in the manufacture of clothing or gloves 3% 0% 0%
41079090 Leather of animals, nes -- Other 3% 0% 0%
41080000 Chamois (incl. combination chamois) leather 3% 0% 0%
41090090 Patent leather and patent laminated leather; metallized leather -- Other 2% 0% 0%
42010010 Saddlery and harness for any animal, of any material -- English type saddles 5% 3% 0%
42010090 Saddlery and harness for any animal, of any material -- Other 7% 5% 0%
42021100 Trunks, suit-cases..., etc, with outer surface of leather or of patent leather 11% 7% 0%
42021210 Trunks, suit-cases..., etc, with outer surface of plastic or textiles -- With outer surface 11% 7% 0%
of textile materials, containing less than 85% by weight of silk or silk waste
42021290 Trunks, suit-cases..., etc, with outer surface of plastic or textiles -- Other 11% 7% 0%
42021900 Trunks, suit-cases..., etc, nes 11% 7% 0%
42022100 Handbags with outer surface of leather, or composition or patent leather 10% 7% 0%
42022210 Handbags with outer surface of plastic sheeting or textile materials -- With outer 10.5% 7% 0%
surface of textile materials (other than of abaca), containing less than 85% by weight
of silk or silk waste
42022290 Handbags with outer surface of plastic sheeting or textile materials -- Other 10.5% 7% 0%
42022900 Handbags, nes 10.5% 7% 0%
42023100 Articles normally carried in pocket or handbag, of leather or of patent leather 8.5% 5% 0%
42023210 Articles normally carried in pocket or handbag, of plastics or textiles -- With outer 8% 5% 0%
surface of textile materials, containing less than 85% by weight of silk or silk waste
42023290 Articles normally carried in pocket or handbag, of plastics or textiles -- Other 8% 5% 0%
42023900 Articles normally carried in pocket or handbag, nes 9.5% 6% 0%
42029120 Cases and containers, nes, with outer surface of leather or of patent leather -- Tool 11% 7% 0%
bags, haversacks, knapsacks, packsacks and rucksacks
42029190 Cases and containers, nes, with outer surface of leather or of patent leather -- Other 7% 5% 0%
42029220 Cases and containers, nes, with outer surface of plastic or textiles -- Tool bags, 10% 7% 0%
haversacks, knapsacks, packsacks and rucksacks
42029290 Cases and containers, nes, with outer surface of plastic or textiles -- Other 7% 5% 0%
42029990 Cases and containers, nes, with outer surface of other materials, nes -- Other 7% 5% 0%
42031000 Articles of apparel of leather 13% 8% 0%
42032110 Gloves, mittens and mitts for use in sports, of leather -- Gloves for cricket 7% 0% 0%
42032190 Gloves, mittens and mitts for use in sports, of leather -- Other 15.5% 10% 0%
42032910 Protective gloves, mittens and mitts for trades, nes, of leather -- Gloves of kid 7% 5% 0%
42032990 Protective gloves, mittens and mitts for trades, nes, of leather -- Other 15.5% 10% 0%
42033000 Belts and bandoliers of leather or composition leather9.5% 6% 0%
42034000 Clothing accessories of leather or composition leather, nes8% 5% 0%
42069000 Articles of gut (excl. silk-worm or cat-gut), of goldbeater's skin, etc 6.5% 0% 0%
43021100 Tanned or dressed whole skins of mink, not assembled 3% 0% 0%
43021200 Tanned or dressed whole skins of rabbit or hare, not assembled 5% 0% 0%
43021300 Tanned or dressed whole skins of lamb (the following : Astrakhan, Broadtail, Caracul, 3% 0% 0%
Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb), not
assembled
43021922 Tanned or dressed whole furskins, not assembled -- for use in the manufacture Of 3.5% 0% 0%
clothing or gloves
43021929 Tanned or dressed whole furskins, not assembled -- Other6.5% 4% 0%
43021990 Tanned or dressed whole furskins, not assembled -- Other3% 0% 0%
43022000 Tanned or dressed heads, tails, paws and other pieces, not assembled 3% 0% 0%
43023090 Tanned or dressed whole furskins and other pieces thereof, assembled -- Other 8% 5% 0%
43031010 Articles of apparel and clothing accessories of furskins -- gloves, mittens and mitts 15.5% 10% 0%
43031020 Articles of apparel and clothing accessories of furskins -- Leather garments lined with 14% 10% 0%
furskin
43031090 Articles of apparel and clothing accessories of furskins -- Other 8% 5% 0%
43039000 Articles of furskin, nes 10% 7% 0%
43040000 Artificial fur and articles thereof 15.5% 10% 0%
44020090 Wood charcoal -- Other 6.5% 0% 0%
44092010 Coniferous wood, continuously shaped along any ofits its edges or faces -- Flooring 3.5% 0% 0%
of oak (Quercus spp.)
44101100 Waferboard, including oriented strand board of wood, unworked 2.5% 0% 0%
44101910 Particle board and similar board of wood (excl. waferboard), unworked -- whether or 2.5% 0% 0%
not painted, edge or face worked, but not otherwise worked or surface covered
44111990 Fibreboard of a density >0.8g/cm3, nes -- Other 6% 0% 0%
44121390 Plywood with >=1 outer ply of tropical wood, each ply =<6mm thick -- Other 5% 3% 0%
44121400 Plywood with >=1 outer ply of non-coniferous wood, nes, each ply =<6mm 5% 3% 0%
44121910 Plywood, each ply =<6mm thick, nes -- with metal on one or both faces 6% 3% 0%
44121990 Plywood, each ply =<6mm thick, nes -- Other 9.5% 3% 0%
44122290 Plywood, veneered panels and similar laminated wood >6mm non-coniferous outer 6% 3% 0%
ply, with at least one ply of tropical wood -- Other
44122300 Plywood, veneered panels and similar laminated wood >6mm non-coniferous outer 6% 3% 0%
ply, with particle board
44122900 Plywood, veneered panels and similar laminated wood >6mm non-coniferous outer 6% 3% 0%
ply, nes
44129200 Plywood, veneered panels and similar laminated wood, containing at least one ply of 6% 3% 0%
tropical wood specified in Subheading Note 1 to this Chapter, nes
44129900 Plywood, veneered panels and similar laminated wood, nes6% 3% 0%
44130000 Densified wood, in blocks, plates, strips or profile shapes3.5% 0% 0%
44140000 Wooden frames for paintings, photographs, mirrors or similar objects 6% 3% 0%
44151080 Cases, boxes, crates, drums and similar packings of wood; cable-drums -- Other 9.5% 5% 0%
Cases, boxes and crates
44151090 Cases, boxes, crates, drums and similar packings of wood; cable-drums -- Other 6% 3% 0%
44152090 Pallets, box pallets and other load boards of wood -- Other6% 3% 0%
44160090 Casks, barrets, vats, tubs, etc, and parts thereof, of wood -- Other 3% 0% 0%
44170090 Tools..., broom or brush bodies... of wood; boot or shoe trees of wood -- Other 6% 0% 0%
44181010 Windows, French-windows and their frames, of wood -- Window frames 6% 0% 0%
44181090 Windows, French-windows and their frames, of wood -- Other8% 0% 0%
44183000 Parquet panels, of wood 3% 0% 0%
44184000 Shuttering for concrete constructional work, of wood 6% 0% 0%
44189000 Builders' joinery and carpentry, of wood, nes 3% 0% 0%
44190000 Tableware and kitchenware, of wood 6% 3% 0%
44201000 Statuettes and other ornaments, of wood 6% 3% 0%
44209000 Wood marquetry, inlaid wood; caskets... of wood 7% 3% 0%
44211000 Clothes hangers of wood 6% 3% 0%
44219030 Articles of wood, nes -- Venetian blinds 7% 3% 0%
44219040 Articles of wood, nes -- Other blinds; Labels; Signs, letters and numerals; Window 7% 3% 0%
shade or blind rollers
44219050 Articles of wood, nes -- Coffins and caskets; Joiners' benches and trestles 9.5% 5% 0%
44219090 Articles of wood, nes -- Other 6% 0% 0%
46011000 Plaits and similar products of plaiting materials 2.5% 0% 0%
46012090 Mats, matting and screens of vegetable materials -- Other3% 0% 0%
46019100 Vegetable plaiting material... in sheet form 5% 3% 0%
46019900 Plaiting materials (excl. vegetable), in sheet form 3% 0% 0%
46021010 Articles of vegetable plaiting materials, articles of loofah -- Handbags Other than of 11% 7% 0%
sisal, palm straw or cane straw; Trunks, travelling-bags and cases, shopping-bags
and hatboxes
46021091 Articles of vegetable plaiting materials, articles of loofah -- Handbags of sisal, palm 4% 0% 0%
straw or cane straw
46021092 Articles of vegetable plaiting materials, articles of loofah -- Baskets of bamboo or of 6.5% 3% 0%
interwoven vegetable fibres
46021099 Articles of vegetable plaiting materials, articles of loofah -- Other 7% 3% 0%
46029010 Articles of plaiting materials (excl. of vegetable material) -- Baskets, trunks, 11% 7% 0%
travellingbags and cases, shopping-bags, handbags and hatboxes
46029090 Articles of plaiting materials (excl. of vegetable material) -- Other 8% 5% 0%
48023000 Carbonizing base paper, uncoated, in rolls or sheets 2% 0% 0%
48025110 Uncoated paper and paperboard (excl. mechanical fibres), weighing <40g/m2 -- not 2% 0% 0%
converted, excluding tissue paper for use in the manufacture of duplicating machine
stencils
48025290 Uncoated paper and paperboard (excl. mechanical fibres), weighing >=40g/m2 but 2% 0% 0%
=<150g/m2 -- Other
48025300 Uncoated paper and paperboard (excl. mechanical fibres), weighing >150g/m2 2% 0% 0%
48026090 Uncoated paper and paperboard (>50% of mechanical fibres), uncoated, in rolls or 2% 0% 0%
sheets, nes -- Other
48030090 Toilet or facial tissue stock, towel or napkin stock and similar paper, in rolls or sheets -2% 0% 0%
- Other
48044210 Kraft paper and paperboard, weighing >150g/m2 but <225g/m2, bleached uniformally 3.5% 0% 0%
-- Wrapping paper or paperboard, not converted, excluding solid, bleached boxboard
48112100 Self-adhesive paper and paperboard 4% 0% 0%
48112990 Gummed paper and paperboard (excl. self-adhesive) -- Other4% 0% 0%
48131000 Cigarette paper in the form of booklets or tubes 3.5% 0% 0%
48132000 Cigarette paper in rolls of a width =<5cm 2% 0% 0%
48142090 Wallpaper, etc, of paper coated with a... layer of plastics -- Other 3% 0% 0%
48143090 Wallpaper, etc, consisting of paper covered with plaiting material -- Other 3% 0% 0%
48149090 Wallpaper and other wall coverings; window transparencies of paper, nes -- Other 3% 0% 0%
48150000 Floor coverings on a base of paper or of paperboard 4% 0% 0%
48163000 Duplicator stencils of paper 3% 0% 0%
48169090 Copying or transfer paper, nes; offset plates, of paper -- Other 3.5% 0% 0%
48171000 Envelopes of paper or paperboard 4% 0% 0%
48172000 Letter cards, plain postcards and correspondance cards of paper... 4% 0% 0%
48173000 Boxes, etc, of paper or paperboard containing paper stationery 4% 0% 0%
48181000 Toilet paper 4% 0% 0%
48182000 Handkerchiefs and cleansing or facial tissues of paper...4% 0% 0%
48183000 Tablecloths and serviettes of paper 4% 0% 0%
48184010 Sanitary towels and tampons, napkins and napkin liners for babies, etc -- Sanitary 7% 5% 0%
towels and tampons
48184090 Sanitary towels and tampons, napkins and napkin liners for babies, etc -- Other 4% 0% 0%
48185000 Articles of apparel and clothing accessories of paper 4% 0% 0%
48189000 Household, sanitary or hospital articles of paper..., etc, nes 4% 0% 0%
48193000 Sacks and bags, having a base of a width of >=40cm of paper, paperboard 3.5% 0% 0%
48194010 Sacks and bags, including cones of paper, paperboard, nes -- Vacuum cleaner bags 5% 0% 0%
48194091 Sacks and bags, including cones of paper, paperboard, nes -- of paper 3.5% 0% 0%
48194099 Sacks and bags, including cones of paper, paperboard, nes -- Other 4% 0% 0%
48195000 Packing containers, including record sleeves, of paper..., nes 2% 0% 0%
48196000 Box files, letter trays, storage boxes, etc, of paper 4% 0% 0%
48201000 Registers, account books, order and receipt books, of paper, paperboard 4% 0% 0%
48202000 Exercise-books 4% 2% 0%
48203000 Binders, folders and file covers of paper or paperboard4% 0% 0%
48204000 Manifold business forms and interleaved carbon sets 4.5% 2% 0%
48205010 Albums for stamps or for collections of paper or paperboard -- Stamp Albums 2.5% 0% 0%
48205090 Albums for stamps or for collections of paper or paperboard -- Other 4% 0% 0%
48209090 Blotting pads, book covers and other articles of stationery of paper... -- Other 4% 0% 0%
48211000 Printed paper or paperboard labels of all kinds 4% 0% 0%
48219000 Paper or paperboard labels of all kinds (excl. printed)2% 0% 0%
48231190 Self-adhesive paper, in strips or rolls -- Other 4% 0% 0%
48232090 Filter paper and paperboard, cut to shape -- Other 4% 0% 0%
48234090 Rolls, sheets and dials, printed for self-recording apparatus -- Other 4% 0% 0%
48235100 Printed, embossed or perforated paper or paperboard for writing, etc 3.5% 0% 0%
48235900 Paper and paperboard writing, printing, etc, cut to shape, nes 3.5% 0% 0%
48236000 Trays, dishes, plates and cups, etc, of paper or paperboard4% 0% 0%
48239090 Paper and paperboard, cut to size and articles of paper, etc, nes -- Other 4% 0% 0%
49030020 Children's picture, drawing or colouring books -- Drawing or colouring books 4% 2% 0%
49059990 Maps and hydrographic or similar charts, printed, nes -- Other 4% 0% 0%
49070090 New stamps; stamp-impressed paper; cheque forms; banknotes, etc -- Other 4.5% 2% 0%
49090000 Printed or illustrated postcards; printed cards bearing greetings, etc 4% 2% 0%
49100020 Calendars of any kind, printed, including calendar blocks -- Other Advertising 9.5% 0% 0%
calendars
49100090 Calendars of any kind, printed, including calendar blocks -- Other 4.5% 2% 0%
49111020 Trade advertising material, commercial catalogues and the like -- Advertising 11% 0% 0%
catalogues containing publicity material relating to Canadian products of services
49111090 Trade advertising material, commercial catalogues and the like -- Other 9.5% 0% 0%
49119190 Pictures, designs and photographs -- Other 4% 0% 0%
49119920 Other printed matter, nes -- Printed labels 4% 0% 0%
49119990 Other printed matter, nes -- Other 4.5% 2% 0%
51051090 Carded wool -- Other 5% 3% 0%
51052990 Wool tops and combed wool (excl. in fragments) -- Other5% 3% 0%
51053090 Fine animal hair, carded or combed -- Other 5% 3% 0%
51054090 Coarse animal hair, carded or combed -- Other 5% 0% 0%
51061000 Yarn of carded wool, not put up for retail sale, with >=85% wool 9.5% 5% 0%
51062000 Yarn of carded wool, not put up for retail sale, with <85% wool 9.5% 5% 0%
51071090 Yarn of combed wool, not put up for retail sale, with >=85% wool -- Other 9.5% 5% 0%
51072090 Yarn of combed wool, not put up for retail sale, with <85% wool -- Other 9.5% 5% 0%
51081010 Carded yarn of fine animal hair, not put up for retail sale -- Containing 50% or more 5.5% 0% 0%
by weight of hair
51081020 Carded yarn of fine animal hair, not put up for retail sale -- Containing less than 50% 9.5% 5% 0%
by weight of hair
51082010 Combed yarn of fine animal hair, not put up for retail sale -- Containing 50% or more 5.5% 0% 0%
by weight of hair
51082020 Combed yarn of fine animal hair, not put up for retail sale -- Containing less than 50% 9.5% 5% 0%
by weight of hair
51091000 Yarn, with >=85% wool or of fine animal hair, put up for retail sale 9.5% 5% 0%
51099000 Yarn, with <85% wool or of fine animal hair, put up for retail sale 9.5% 5% 0%
51100000 Yarn of coarse animal hair or of horsehair (incl. gimped horsehair yarn) 5.5% 0% 0%
51111130 Woven fabrics, with >=85% carded wool or fine animal hair, =<300g/m2 -- Other, in 12.5% 0% 0%
the grey or unfinished condition, of a weight not exceeding 135 g/m2
51111939 Woven fabrics, with >=85% carded wool or fine animal hair, >300g/m2 -- Other 16% 12% 0%
51111990 Woven fabrics, with >=85% carded wool or fine animal hair, >300g/m2 -- Other 16% 12% 0%
51112019 Woven fabrics of carded wool, mixed with man-made filaments -- Other, of a weight 16% 12% 0%
exceeding 300 g/m2
51112020 Woven fabrics of carded wool, mixed with man-made filaments -- Other, in the grey 12.5% 0% 0%
or unfinished condition, of a weight not exceeding 135 g/m2
51112092 Woven fabrics of carded wool, mixed with man-made filaments -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51113019 Woven fabrics of carded wool, mixed with man-made staple fibres -- Other, of a 16% 12% 0%
weight exceeding 300 g/m2
51113020 Woven fabrics of carded wool, mixed with man-made staple fibres -- Other, in the 12.5% 0% 0%
grey or unfinished condition, of a weight not exceeding 135 g/m2
51113092 Woven fabrics of carded wool, mixed with man-made staple fibres -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51119029 Other woven fabrics of carded wool or carded fine animal hair, nes -- Other, of a 16% 12% 0%
weight exceeding 300 g/m2
51119030 Other woven fabrics of carded wool or carded fine animal hair, nes -- Other, in the 12.5% 0% 0%
grey or unfinished condition, of a weight not exceeding 135 g/m2
51119092 Other woven fabrics of carded wool or carded fine animal hair, nes -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51121110 Woven fabrics with >=85% combed wool or fine animal hair, =<200g/m2 -- in the grey 12.5% 0% 0%
or unfinished condition, of a weight not exceeding 135 g/m2
51121919 Woven fabrics with >=85% combed wool or animal hair, >200g/m2 -- Other: Billiard 15.5% 0% 0%
cloth:
51121992 Woven fabrics with >=85% combed wool or animal hair, >200g/m2 -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51122010 Woven fabrics of combed wool, mixed with man-made filaments -- in the grey or 12.5% 0% 0%
unfinished condition, of a weight not exceeding 135 g/m2
51122092 Woven fabrics of combed wool, mixed with man-made filaments -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51123020 Woven fabrics of combed wool, mixed with man-made staple fibres -- Other, in the 12.5% 0% 0%
grey or unfinished condition, of a weight not exceeding 135 g/m2
51123030 Woven fabrics of combed wool, mixed with man-made staple fibres -- Billiard cloth 15.5% 0% 0%
51123092 Woven fabrics of combed wool, mixed with man-made staple fibres -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51129010 Woven fabrics of combed wool or of combed fine animal hair, nes -- in the grey or 12.5% 0% 0%
unfinished condition, of a weight not exceeding 135 g/m2
51129092 Woven fabrics of combed wool or of combed fine animal hair, nes -- Of a weight 16% 12% 0%
exceeding 300 g/m2
51130000 Woven fabrics of coarse animal hair or of horsehair 16% 14% 0%
52041110 Cotton sewing thread, with >=85% cotton, not put up for retail sale -- Solely of cotton, 5% 4.5% 0%
for use in the manufacture of cotton sewing thread or Schiffli embroidery thread
52052220 Combed single cotton yarn, with >=85% cotton, nprs, >14mn but <=43mn -- Solely of 5% 0% 0%
cotton, for use in the manufacture of cotton sewing thread or Schiffli embroidery
thread
52053110 Uncombed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, <=14mn -5% 4.5% 0%
- Solely of cotton, for use in the manufacture of crochet, knitting, darning or
embroidery cottons to be put up for r
52053210 Uncombed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >14mn 5% 4.5% 0%
but <=43mn -- Solely of cotton, for use in the manufacture of crochet, knitting,
darning or embroidery cottons to be p
52053310 Uncombed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >43mn 5% 4.5% 0%
but <=52mn -- Solely of cotton, for use in the manufacture of crochet, knitting,
darning or embroidery cottons to be pu
52053420 Uncombed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >52mn 5% 4.5% 0%
but <=80mn -- Solely of cotton, for use in the manufacture of crochet, knitting,
darning or embroidery cottons to be pu
52053510 Uncombed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >80mn --5% 4.5% 0%
Solely of cotton, for use in the manufacture of crochet, knitting, darning or embroidery
cottons to be put up for re
52054110 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, <=14mn --5% 4.5% 0%
Solely of cotton, for use in the manufacture of crochet, knitting, darning or embroidery
cottons to be put up for ret
52054210 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >14mn but 5% 4.5% 0%
<=43mn -- Solely of cotton, for use in the manufacture of crochet, knitting, darning or
embroidery cottons to be put
52054310 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >43mn but 5% 4.5% 0%
<=52mn -- Solely of cotton, for use in the manufacture of crochet, knitting, darning or
embroidery cottons to be put
52054420 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >52mn but 5% 4.5% 0%
<=80mn -- Solely of cotton, for use in the manufacture of crochet, knitting, darning or
embroidery cottons to be put
52054630 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >80mn but 5% 4.5% 0%
<=94mn -- Solely of cotton, for use in the manufacture of crochet, knitting, darning or
embroidery cottons to be put
52054730 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >94mn but 5% 4.5% 0%
<=120mn -- Other, solely of cotton, for use in the manufacture of crochet, knitting,
darning or embroidery cottons to
52054830 Combed multiple (folded) or cabled cotton yarn, with >=85% cotton, nprs, >120mn --5% 4.5% 0%
Other, solely of cotton, for use in the manufacture of crochet, knitting, darning or
embroidery cottons to be put up
52121110 Unbleached woven fabrics of cotton, =<200g/m2, nes -- Mixed mainly or solely with 9% 5% 0%
silk
52121190 Unbleached woven fabrics of cotton, =<200g/m2, nes -- Other16% 10% 0%
52121210 Bleached woven fabrics of cotton, =<200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52121290 Bleached woven fabrics of cotton, =<200g/m2, nes -- Other16% 10% 0%
52121320 Dyed woven fabrics of cotton, =<200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52121390 Dyed woven fabrics of cotton, =<200g/m2, nes -- Other 16% 10% 0%
52121420 Coloured woven fabrics of cotton, =<200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52121490 Coloured woven fabrics of cotton, =<200g/m2, nes -- Other16% 10% 0%
52121510 Printed woven fabrics of cotton, =<200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52121590 Printed woven fabrics of cotton, =<200g/m2, nes -- Other16% 10% 0%
52122110 Unbleached woven fabrics of cotton, >200g/m2, nes -- Mixed mainly or solely with 9% 5% 0%
silk
52122190 Unbleached woven fabrics of cotton, >200g/m2, nes -- Other16% 10% 0%
52122210 Bleached woven fabrics of cotton, >200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52122290 Bleached woven fabrics of cotton, >200g/m2, nes -- Other16% 10% 0%
52122310 Dyed woven fabrics of cotton, >200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52122390 Dyed woven fabrics of cotton, >200g/m2, nes -- Other 16% 10% 0%
52122410 Coloured woven fabrics of cotton, >200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52122490 Coloured woven fabrics of cotton, >200g/m2, nes -- Other16% 10% 0%
52122510 Printed woven fabrics of cotton, >200g/m2, nes -- Mixed mainly or solely with silk 9% 5% 0%
52122590 Printed woven fabrics of cotton, >200g/m2, nes -- Other16% 10% 0%
53071090 Single yarn of jute or of other textile bast fibres of 53.03 -- Other 8% 5% 0%
53072000 Multiple or cabled yarn of jute or of other textile bast fibres of 53.03 10% 0% 0%
53082000 True hemp yarn 7% 3% 0%
53083000 Paper yarn 5% 0% 0%
53089000 Yarn of vegetable textile fibres, nes 8.5% 5% 0%
53091190 Bleached or unbleached, woven fabrics of flax, with >=85% flax -- Other 9% 5% 0%
53091990 Woven fabrics of flax, with >=85% flax, printed, dyed or coloured -- Other 9% 5% 0%
53092100 Bleached or unbleached, woven fabrics of flax, with <85% flax 16% 14% 0%
53092990 Woven fabrics of flax, with <85% flax, printed, dyed or coloured -- Other 16% 14% 0%
53109090 Woven fabrics of jute or other textile bast fibres (excl. unbleached) -- Other 14% 8% 0%
53110000 Woven fabrics of other vegetable textile fibres and paper yarn 10.5% 9% 0%
53110090 Woven fabrics of other vegetable textile fibres and paper yarn -- Other 10.5% 9% 0%
54012000 Sewing thread of artificial filaments 9.5% 5% 0%
54021090 High tenacity yarn of nylon or other polyamides, nprs -- other 9.5% 5% 0%
54022090 High tenacity yarn of polyesters, nprs -- other 9.5% 5% 0%
54023100 Textured yarn, of nylon or other polyamides, =<5tex, nprs9.5% 8% 0%
54023290 Textured yarn, of nylon or other polyamides, >50tex, nprs -- other 9.5% 5% 0%
54023390 Textured yarn of polyesters, nprs -- other 9.5% 8% 0%
54023900 Textured yarn, nes, nprs 9.5% 8% 0%
54024114 Single yarn of nylon or other polyamides, with =<50turns/m, nprs -- Other, partially 9.5% 5% 0%
oriented: Of nylon:
54024119 Single yarn of nylon or other polyamides, with =<50turns/m, nprs -- other 9.5% 5% 0%
54024193 Single yarn of nylon or other polyamides, with =<50turns/m, nprs -- Other, partially 9.5% 5% 0%
oriented: Other:
54024199 Single yarn of nylon or other polyamides, with =<50turns/m, nprs -- other 9.5% 5% 0%
54024290 Single yarn of partially oriented polyesters, with =<50turns/m, nprs -- other 9.5% 5% 0%
54024399 Single yarn of polyesters, nes, with =<50turns/m, nprs -- other 9.5% 8% 0%
54024990 Single synthetic yarn, nes, with =<50turns/m, nprs -- other9.5% 8% 0%
54025100 Single yarn of nylon or other polyamides, with >50turns/m, nprs 9.5% 8% 0%
54025299 Single yarn of polyesters, with >50turns/m, nprs -- Other9.5% 5% 0%
54025990 Single synthetic yarn, nes, with >50turns/m, nprs -- other9.5% 8% 0%
54026100 Multiple or cabled yarn of nylon or other polyamides, nprs9.5% 5% 0%
54026990 Multiple or cabled yarn, nes, nprs -- other 9.5% 8% 0%
54031090 High tenacity yarn of viscose rayon, nprs -- other 8.5% 6.5% 0%
54032090 Artificial textured yarn, nprs -- other 9.5% 5% 0%
54033190 Single yarn of viscose rayon, with =<120turns/m, nprs -- other 8.5% 5% 0%
54033290 Single yarn of viscose rayon, with >120turns/m, nprs -- other 8.5% 5% 0%
54033390 Single yarn of cellulose acetate, nprs -- other 9.5% 5% 0%
54033900 Single artificial yarn, nes, nprs 9.5% 5% 0%
54034190 Multiple or cabled yarn of viscose rayon, nprs -- other8.5% 5% 0%
54034900 Multiple or cabled artificial yarn, nes, nprs 9.5% 5% 0%
54041090 Synthetic monofilament of >=67decitex -- other 9.5% 5% 0%
54049000 Strip and the like of synthetic textile materials 9.5% 5% 0%
54050000 Artificial monofilament of >=67 decitex; strip and the like of artificial textile materials 9.5% 5% 0%
54062000 Artificial filament yarn (excl. sewing thread), put up for retail sale 9.5% 5% 0%
54075210 Dyed woven fabrics of synthetic filament yarn, >=85% textured polyester --10% 6.5% 0%
Containing less than 10% by weight of metallized yarns, less than 15% be weight of
wool or less than 15% by weight of flax, f
55031090 Synthetic staple fibres, of nylon or other polyamides, not carded, etc -- other 5% 3% 0%
55032090 Synthetic staple fibres, of polyesters, not carded, etc -- other 5% -0%
55034000 Synthetic staple fibres, of polypropylene, not carded, etc5% 3% 0%
55039090 Synthetic staple fibres, nes, not carded, etc -- other5% 3% 0%
55049090 Artificial staple fibres, (excl. viscose rayon), not carded, etc -- Other 5% -0%
55061090 Synthetic staple fibres, of nylon or other polyamides, carded, etc -- other 5% -0%
55062090 Synthetic staple fibres, of polyesters, carded, etc -- other5% -0%
55069000 Synthetic staple fibres, nes, carded, etc 5% -0%
55070090 Artificial staple fibres, carded, combed or processed for spinning -- other 5% -0%
55082000 Sewing thread of artificial staple fibres 9.5% 8% 0%
55091100 Single yarn, with >=85% staple fibres of nylon or other polyamides, nprs 9.5% 8% 0%
55091200 Multiple or cabled yarn, >=85% staple fibres of nylon, etc, nprs 9.5% 8% 0%
55092210 Multiple or cabled yarn, with >=85% polyester staple fibres, nprs -- Solely Of 9.5% 8% 0%
polyesters
55095100 Yarn, <85% polyester staple fibres, with artificial staple fibres, nprs 9.5% 8% 0%
55095900 Yarn, <85% polyester staple fibres, nes, nprs 9.5% 8% 0%
55101100 Single yarn, with >=85% artificial staple fibres, nprs9.5% 8% 0%
55101200 Multiple or cabled yarn, with >=85% artificial staple fibres, nprs 9.5% 8% 0%
55103000 Yarn, with <85% artificial staple fibres, mixed with cotton, nprs 9.5% 8% 0%
55109000 Yarn, with <85% artificial staple fibres, nes, nprs 9.5% 8% 0%
55113000 Yarn of artificial staple fibres, put up for retail sale9.5% 5% 0%
55151390 Woven fabrics of polyester staple fibres, mixed with wool... -- other 16% 14% 0%
55152200 Woven fabrics of acrylic or modacrylic fibres, mixed with wool... 16% 10% 0%
55159200 Woven fabrics of synthetic staple fibres, nes, with wool...16% 10% 0%
55163100 Woven fabrics, <85% artificial fibres, with wool... 16% 10% 0%
55163200 Dyed woven fabrics, <85% artificial fibres, with wool...16% 14% 0%
55163300 Coloured woven fabrics, <85% artificial staple fibres, with wool... 16% 10% 0%
55163400 Printed woven fabrics, <85% artificial staple fibres, with wool... 16% 10% 0%
56011090 Sanitary towels and tampons, napkins, etc, of textile material wadding -- Other 14% 5% 0%
56012120 Cotton wadding and articles thereof -- Other Wadding 6.5% 3% 0%
56012220 Wadding of man-made fibres and articles thereof -- Other Wadding 7% 3% 0%
56012900 Wadding and articles of wadding, nes 7% 3% 0%
56013010 Textile flock and dust and mill neps -- Textile flock of man-made fibres 6% 3% 0%
56021090 Needleloom felt and stitch-bonded fibre fabrics -- Other16% 10% 0%
56022190 Felt of wool or fine animal hair (excl. impregnated, coated, etc) -- Other 14% 10% 0%
56029000 Felt, nes 16% 10% 0%
56031130 Nonwovens of man-made filaments, <= 25 g/m2 -- Spunbonded, of olefin, for use in 12.5% 8% 0%
the manufacture of envelopes or of insulation sheathing
56031140 Nonwovens of man-made filaments, <= 25 g/m2 -- Of nylon or other polyamides, in 13.5% 5% 0%
rolls or sheets, of a kind used for electrical insulation
56031230 Nonwovens of man-made filaments, > 25 g/m2 but <= 70 g/m2 -- Spunbonded, of 12.5% 8% 0%
olefin, for use in the manufacture of envelopes or of insulation sheathing
56031240 Nonwovens of man-made filaments, > 25 g/m2 but <= 70 g/m2 -- Of nylon or other 13.5% 5% 0%
polyamides, in rolls or sheets, of a kind used for electrical insulation
56031330 Nonwovens of man-made filaments, > 70 g/m2 but <=150 g/m2 -- Spunbonded, of 12.5% 8% 0%
olefin, for use in the manufacture of envelopes or of insulation sheathing
56031340 Nonwovens of man-made filaments, > 70 g/m2 but <=150 g/m2 -- Of nylon or other 13.5% 5% 0%
polyamides, in rolls or sheets, of a kind used for electrical insulation
56031430 Nonwovens of man-made filaments, > 150 g/m2 -- Spunbonded, of olefin, for use in 12.5% 8% 0%
the manufacture of envelopes or of insulation sheathing
56031440 Nonwovens of man-made filaments, > 150 g/m2 -- Of nylon or other polyamides, in 13.5% 5% 0%
rolls or sheets, of a kind used for electrical insulation
56039130 Nonwovens (excl. of man-made filaments), <= 25 g/m2 -- Imitation leather, containing 9% 5% 0%
60% or more by weight of man-made fibres, valued at $13/m2 or more;
56039230 Nonwovens (excl. of man-made filaments), > 25 g/m2 but <= 70 g/m2 -- Imitation 9% 5% 0%
leather, containing 60% or more by weight of man-made fibres, valued at $13/m2 or
more;
56039330 Nonwovens (excl. of man-made filaments), > 70 g/m2 but <=150 g/m2 -- Imitation 9% 5% 0%
leather, containing 60% or more by weight of man-made fibres, valued at $13/m2 or
more;
56039430 Nonwovens (excl.of man-made filaments), > 150 g/m2 -- Imitation leather, containing 9% 5% 0%
60% or more by weight of man-made fibres, valued at $13/m2 or more;
56090000 Articles of yarn, strip, etc, twine, cordage, rope or cables, nes 17.5% 14% 0%
57011010 Carpets and other textile floor coverings, of wool..., knotted -- Machine knotted 15.5% 10% 0%
57011090 Carpets and other textile floor coverings, of wool..., knotted -- Other 7.5% 0% 0%
57019010 Carpets and other textile floor coverings, of other textiles, knotted -- Machine knotted 15.5% 8% 0%
57019090 Carpets and other textile floor coverings, of other textiles, knotted -- Other 7.5% 0% 0%
57021000 Kelem, Schumacks, Karamanie and other similar hand-woven rugs 15.5% 8% 0%
57023100 Pile floor coverings of wool..., woven, not made up 15.5% 8% 0%
57023200 Pile floor coverings of man-made textiles, woven, not made up 15.5% 8% 0%
57023900 Pile floor coveringsof other textiles, woven, not made up, nes 15.5% 8% 0%
57024100 Pile floor coverings of wool..., woven, made up 15.5% 8% 0%
57024200 Pile floor coverings of man-made textiles, woven, made up17% 10% 0%
57024900 Pile floor coverings of other textiles, woven, made up, nes17% 10% 0%
57025100 Non-pile floor coverings of wool...woven, not made up 15.5% 8% 0%
57025200 Non-pile floor coverings of man-made textiles, woven, not made up 15.5% 8% 0%
57025910 Non-pile floor coverings of other textiles, woven, not made up, nes -- Of straw, hemp, 7.5% 0% 0%
flax tow or jute
57025990 Non-pile floor coverings of other textiles, woven, not made up, nes -- Other 15.5% 8% 0%
57029100 Non-pile floor coverings of wool..., woven, made up 15.5% 8% 0%
57029200 Non-pile floor coverings of man-made textiles, woven, made up 17% 10% 0%
57029910 Non-pile floor coverings of textile materials, woven, made up, nes -- Of straw, hemp, 7.5% 0% 0%
flax tow or jute
57029990 Non-pile floor coverings of textile materials, woven, made up, nes -- Other 15.5% 8% 0%
57031010 Tufted floor coverings of wool or of fine animal hair -- Machine tufted 15.5% 8% 0%
57031090 Tufted floor coverings of wool or of fine animal hair -- Other 10% 0% 0%
57032010 Tufted floor coverings of nylon or other polyamides -- Machine tufted 15.5% 8% 0%
57032090 Tufted floor coverings of nylon or other polyamides -- Other10% 0% 0%
57033010 Tufted floor coverings of man-made textile materials, nes -- Machine tufted 15.5% 8% 0%
57033090 Tufted floor coverings of man-made textile materials, nes -- Other 10% 0% 0%
57039010 Tufted floor coverings of other textiles, nes -- Machine tufted 15.5% 8% 0%
57039090 Tufted floor coverings of other textiles, nes -- Other10% 0% 0%
57041000 Carpet tiles =<0.3m2, of felt, not tufted or flocked 15.5% 8% 0%
57049000 Floor coverings of felt, nes, not tufted or flocked 15.5% 8% 0%
57050000 Other carpets and other textile floor coveings, nes 14.5% 8% 0%
58011090 Woven pile fabrics and chenille fabrics of wool or fine animal hair -- Other 16% 10% 0%
58012290 Cut corduroy of cotton -- Other 16% 14% 0%
58012520 Warp pile fabrics, cut, of cotton -- Containing man-made fibres 16% 14% 0%
58012600 Chenille fabrics, of cotton 15% 10% 0%
58013290 Cut corduroy of man-made fibres, nes -- Other 16% 14% 0%
58013300 Weft pile fabrics of man-made fibres, nes 16% 14% 0%
58013590 Warp pile fabrics, cut, of man-made fibres, nes -- Other16% 14% 0%
58013600 Chenille fabrics of man-made fibres, nes 16% 10% 0%
58019090 Woven pile and chenille fabrics of other textiles, nes -- Other 14% 10% 0%
58039011 Gauze of other textiles (excl. narrow fabrics) -- in the grey or unfinished condition, of 12.5% 0% 0%
a weight not exceeding 135 g/m2
58039099 Gauze of other textiles (excl. narrow fabrics) -- Other16% 10% 0%
58041010 Tulles and other net fabrics -- Solely of vegetable textile fibres 8% 5% 0%
58042900 Lace of other textiles in piece, in strips or in motifs, machine made 8% 5% 0%
58043010 Hand-made lace in pieces, in strips or in motifs -- Solely of vegetable textile fibres 8% 5% 0%
58061010 Narrow woven pile fabrics and chenille fabrics -- Of silk;13% 10% 0%
58063990 Narrow woven fabrics of other textiles, nes -- Other 16% 10% 0%
58071010 Labels, badges... of textiles, woven, in piece..., not embriodered -- Labels 17.5% 14% 0%
58071020 Labels, badges... of textiles, woven, in piece..., not embriodered -- Badges and 13% 8% 0%
similar articles
58079000 Labels, badges... of textiles, unwoven, in piece..., not embriodered 13% 8% 0%
58081000 Braids, in the piece 15% 8% 0%
58101000 Embroidery without visible ground 9.5% 5% 0%
58109110 Cotton embroidery, in the piece, in strips or in motifs -- Solely of cotton or of cotton 8% 5% 0%
mixed solely with other vegetable textile fibres
59011090 Textile fabrics coated with gum or amylaceous substances for books, etc -- Other 16% 10% 0%
59019010 Tracing cloth; prepared painting canvas; buckram, etc -- Prepared painting canvas 8% 0% 0%
59019090 Tracing cloth; prepared painting canvas; buckram, etc -- Other 16% 10% 0%
59031019 Textile fabrics impregnated... with polyvinyl chloride -- Other 16% 14% 0%
59031029 Textile fabrics impregnated... with polyvinyl chloride -- Other 16% 14% 0%
59032019 Textile fabrics impregnated... with polyurethane -- Other16% 14% 0%
59032023 Textile fabrics impregnated... with polyurethane -- Imitation leather, containing 60% 10% 5% 0%
or more by weight of man-made fibres, valued at $13/m2 or more;
59032029 Textile fabrics impregnated... with polyurethane -- Other16% 14% 0%
59039010 Textile fabrics impregnated... with plastics, nes -- Textile fabrics not containing man-16% 10% 0%
made fibres
59039029 Textile fabrics impregnated... with plastics, nes -- Other16% 10% 0%
59041000 Linoleum 8% 5% 0%
59049100 Floor coverings with coating... on a felt backing, base of felt 13.5% 5% 0%
59049200 Floor coverings with coating... on a textile backing, nes20.5% 12% 0%
59050010 Textile wall coverings -- Backed with wallpaper base (hanging stock), whether or not 6% 0% 0%
coated or pre-pasted; Of jute backed with paper
59050090 Textile wall coverings -- Other 17% 10% 0%
59061090 Adhesive tape of a width =<20cm -- Other 16% 10% 0%
59069190 Knitted or crocheted rubberized textile fabrics (excl. adhesive tape) -- Other 16% 10% 0%
59069910 Rubberized textile fabrics, nes -- Textile fabrics not containing man-made fibres 16% 10% 0%
59069929 Rubberized textile fabrics, nes -- Other 16% 10% 0%
59070013 Textile fabrics otherwise impregnated... ; painted canvas... -- Other, not containing 8.5% 3% 0%
man-made fibres
59070018 Textile fabrics otherwise impregnated... ; painted canvas... -- Other, not containing 16% 10% 0%
man-made fibres: Textile fab
59070019 Textile fabrics otherwise impregnated... ; painted canvas... -- Other, containing man-16% 14% 0%
made fibres: Textile fabrics
59080090 Textile wicks for lamps, stoves, lighters, candles or the like; incandescent gas 16% 10% 0%
mantles, etc -- Other
59090000 Textile hosepiping and similar textile tubing, with or without lining, armour or 15% 10% 0%
accessories of other materials.
59100019 9% 0% 0%
59100090 Transmission or conveyor belts or belting, of textile material -- Other 13.5% 8% 0%
59111010 Textile fabrics..., combined with rubber, leather or other material -- Blankets, 9.5% 5% 0%
blanketing or lapping to be employed in offset printing machinery
59111090 Textile fabrics..., combined with rubber, leather or other material -- Other 16% 10% 0%
59113110 Textile fabrics and felts, for paper-making machines, <650g/m2 -- Papermaking 7% 0% 0%
machine press felts and fabrics; Paper-making machine forming fabrics
59113210 Textile fabrics and felts, for paper-making machines, >=650g/m2 -- Papermaking 7% 0% 0%
machine press felts and fabrics; Paper-making machine forming fabrics
59114000 Straining cloth of a kind used in oil presses, etc 16% 10% 0%
59119020 Textile articles for technical uses, nes, specified in Note 7 -- Other filters of a kind 9% 0% 0%
used on cigarette-towpresses
59119090 Textile articles for technical uses, nes, specified in Note 7 -- Other 14.5% 8% 0%
60012100 Looped pile fabrics of cotton, knitted or crocheted 16% 14% 0%
60012900 Looped pile fabrics of textile materials, knitted or crocheted 16% 12% 0%
60019100 Pile fabrics of cotton, nes, knitted or crocheted 16% 12% 0%
60019900 Pile fabrics of textile materials, nes, knitted or crocheted16% 12% 0%
60021010 Knitted or crocheted fabrics, =<30cm wide, >=5% elastomeric yarn -- Knitted netting 10% 5% 0%
or lace, of vegetable textile fibres, not containing any other textile fibres
60022010 Knitted or crocheted fabrics, =<30cm wide, non-elastic -- lace, solely of vegetable 10% 5% 0%
textile fibres
60023010 Knitted or crocheted fabrics, >30cm wide, >=5% elastomeric yarn -- lace of vegetable 10% 5% 0%
textile fibres, not containing any other textile fibres
60024210 Fabrics, warp knit, of cotton, >30cm wide -- lace, solely Of cotton or solely Of cotton 10% 5% 0%
and other vegetable textile fibres
61101010 Jerseys, pullovers, etc, of wool..., knitted or crocheted -- Women's or girls', valued at 20.5% 16% 0%
not less than $20/kg
61130020 Garments made up of knitted or crocheted fabrics of 59.03, 59.06, 59.07 -- Diving 10% 6% 0%
suits
61159100 Hosiery and footwear, of wool..., knitted or crocheted, nes17% 13% 0%
61161000 Gloves, impregnated... with plastics or rubber, knitted or crocheted 20.5% 16.5% 0%
61169100 Gloves, mittens and mitts, of wool..., knitted or crocheted20.5% 16.5% 0%
61169200 Gloves, mittens and mitts, of cotton, knitted or crocheted20.5% 16.5% 0%
61169300 Gloves, mittens and mitts, of synthetic fibres, knitted or crocheted 20.5% 16.5% 0%
61169900 Gloves, mittens and mitts, of other textiles, knitted or crocheted 20.5% 16.5% 0%
61178010 Other clothing accessories, knitted or crocheted, nes -- Badges and the like; Belts; 13% 10% 0%
61179020 Parts of garments or clothing accessories, knitted or crocheted -- Of diving suits 10% 5% 0%
61179090 Parts of garments or clothing accessories, knitted or crocheted -- other 20.5% 16.5% 0%
62021900 Woman's or girls' overcoats, etc, of other textiles, nes17% 10% 0%
62044900 Dresses of other textiles, nes 17% 10% 0%
62059000 Men's or boys' shirts of other textiles, nes 20.5% 10% 0%
62061000 Women's or girls' blouses, shirts, etc, of silk or silk waste 17% 10% 0%
62072900 Men's or boys' nightshirts and pyjamas of textile materials, nes 17% 10% 0%
62082900 Women's or girls' nightdresses and pyjamas of textile materials, nes 17% 10% 0%
62089900 Women's or girls' dressing gowns, panties, etc, of other textiles, nes 17% 10% 0%
62113310 Men's or boys' garments of man-made fibres, nes -- Clerical or ecclesiastical 8.5% 6.5% 0%
garments or vestments
62114310 Women's or girls' garments of man-made fibres, nes -- Saris7% 0% 0%
62114320 Women's or girls' garments of man-made fibres, nes -- Clerical or ecclesiastical 8.5% 6.5% 0%
garments or vestments
62114910 Women's or girls' garments of other textiles, nes -- Saris7% 0% 0%
62114920 Women's or girls' garments of other textiles, nes -- Clerical or ecclesiastical garments 8.5% 6.5% 0%
or vestments
62131000 Handkerchiefs of silk or silk waste 10% 8% 0%
62132000 Handkerchiefs of cotton 10% 8% 0%
62141090 Shawls, scarves, mufflers, mantillas, veils, etc, of silk or silk waste -- other 10% 8% 0%
62151000 Ties, bow ties and cravats of silk or silk waste 17% 10% 0%
62160000 Gloves, mittens and mitts 20.5% 16.5% 0%
62171010 Clothing accessories, nes -- for clerical or ecclesiastical garments or vestments 8.5% 6.5% 0%
63012000 Blankets (excl. electric blankets) and travelling rugs, of wool... 19% 12% 0%
63014000 Blankets (excl. electric blankets), etc, of synthetic fibres19% 12% 0%
63019000 Other blankets and travelling rugs, nes 19% 12% 0%
63025200 Table linen of flax (excl. knitted or crocheted) 9.5% 0% 0%
63025310 Table linen of man-made fibres (excl. knitted or crocheted) -- For decorating 8.5% 6.5% 0%
churches
63029200 Toilet linen and kitchen linen of flax, nes 17% 12% 0%
63051000 Sacks and bags, used for packing goods, of jute, etc 6% 0% 0%
63059000 Sacks and bags, used for packing goods, of other textiles, nes 6% 0% 0%
63063100 Sails of synthetic fibres 17% 10% 0%
63063900 Sails of other textiles (excl. synthetic fibres) 17% 10% 0%
63064100 Pneumatic mattresses, of cotton 13% 8% 0%
63064900 Pneumatic mattresses, of other textiles (excl. cotton)13% 8% 0%
63071010 Floor-cloths, dish-cloths, dusters and similar cleaning cloths -- Industrial shop towels, 19% 0% 0%
hemmed, of a width of 43cm or more but not exceeding 56cm and a length of 43cm
or more but not exceeding 61cm,
63079020 Made up articles (incl. dress patterns), nes -- Furnishing articles for decorating 8.5% 6.5% 0%
churches
63079030 Made up articles (incl. dress patterns), nes -- belts for occupational use 13% 8% 0%
63079091 Made up articles (incl. dress patterns), nes -- Solely of jute 9.5% 0% 0%
63079092 Made up articles (incl. dress patterns), nes -- Of silk17% 8% 0%
64011011 Waterproof footwear incorporating a protective metal toe-cap... -- Riding boots solely 20% 0% 0%
of rubber
64019111 Waterproof footwear covering the knee... -- Riding boots solely of rubber 20% 0% 0%
64019211 Waterproof footwear covering the ankle but not the knee -- Of rubber 20% 0% 0%
64019230 Waterproof footwear covering the ankle but not the knee -- Sandals solely of rubber 20% 0% 0%
64019910 Waterproof footwear (not covering the ankle) -- Sandals solely of rubber 20% 0% 0%
64022011 Footwear with thongs plugged into soles, of rubber or plastics -- Sandals solely of 17% 0% 0%
rubber
64041111 Training shoes, etc, with rubber or plastic soles and textile uppers -- hiking Footwear 17% 13% 0%
64041119 Training shoes, etc, with rubber or plastic soles and textile uppers -- Other 17% 13% 0%
64041920 Sports footwear, with rubber or plastic soles and textile uppers -- For clerical or 8.5% 6.5% 0%
ecclesiastical use
64041930 Sports footwear, with rubber or plastic soles and textile uppers -- Other, with outer 17% 13% 0%
soles solely of rubber and uppers of canvas, being a heavy, plain weave or basket
weave fabric, tightly woven with
64061090 Uppers and parts thereof (excl. stiffeners) -- Other 8% 5% 0%
64062000 Outer soles and heels of rubber or plastics 2.5% 2% 0%
64069920 Non-wood parts of footwear (excl. uppers, outer soles and heels) -- Gaiters or 10% 5% 0%
leggings Of textile material
64069990 Non-wood parts of footwear (excl. uppers, outer soles and heels) -- Other 5% 4% 0%
65030090 Felt hats and other felt headgear, made from the hat bodies, hoods, etc -- Other 12.5% 10% 0%
65040090 Hats and other headgear, plaited or assembled by strips of any material -- Other 12.5% 10% 0%
65059020 Hats and other headgear, knitted or crocheted, or made from lace, etc -- Other hats, 12.5% 10% 0%
hoods, caps, bonnets or berets
65061090 Safety headgear -- Other 8.5% 5% 0%
65069100 Hats and other headgear, of rubber or plastics 9% 5% 0%
65069200 Hats and other headgear, of furskin 8% 5% 0%
65069910 Hats and other headgear, nes -- Of paper, leather or feathers 5% -0%
65069990 Hats and other headgear, nes -- Other 12.5% 10% 0%
66011000 Garden or similar umbrellas 7% 5% 0%
66019100 Umbrellas and sun umbrellas, having a telescopic shaft7.5% 5% 0%
66019900 Umbrellas and sun umbrellas, nes 7.5% 5% 0%
66020090 Walking-sticks, seat-sticks, whips, riding-crops and the like -- Other 7% 5% 0%
67010010 Prepared skins of birds with feathers or down, feathers, etc -- Articles of feathers or 4.5% 3% 0%
down
67010090 Prepared skins of birds with feathers or down, feathers, etc -- Other 4.5% 3% 0%
67021000 Artificial flowers, foliage and fruit and articles thereof of plastics 5% -0%
67029090 Artificial flowers, foliage, etc and articles thereof of other materials -- Other 6.5% 5% 0%
67041100 Complete wigs of synthetic textile materials 15.5% 0% 0%
67041900 False beards, eyebrows and eyelashes, etc, of synthetic fibres 15.5% 0% 0%
67042000 Wigs, false beards, eyebrows, etc and articles, nes, of human hair 15.5% 0% 0%
67049000 Wigs, false beards, eyebrows, etc, nes 15.5% 0% 0%
68010000 Setts, curbstones and flagstones of natural stone (except slate) 3.5% 0% 0%
68021090 Tiles etc rect or not >7 cm etc; arti coloured granules/chippings/powder -- Other 8% 5% 0%
68022100 Monumental/building stone,cut/sawn flat/even,marble/travertine/alabaster3.5% 0% 0%
68022200 Monumental/building stone, cut/sawn flat or even, other calcareous stone 5% 0% 0%
68022300 Monumental/building stone, cut/sawn flat or even, granite3.5% 0% 0%
68022900 Monumental/building stone, cut/sawn flat or even nes 5% 0% 0%
68029100 Worked monumental/building stone nes, marble, travertine and alabaster 6% 0% 0%
68029200 Worked monumental/building stone nes, calcareous stone nes6.5% 3% 0%
68029300 Worked monumental/building stone nes, granite 6.5% -0%
68029900 Worked monumental/building stone nes 6.5% -0%
68030090 Worked slate and articles of slate or of agglomerated slate -- Other 6.5% -0%
68041000 Millstones and grindstones for milling, grinding or pulping6.5% 0% 0%
68042300 Millstones, grindstones etc of natural stone 6.5% 0% 0%
68051020 Natural or artificial abrasive powder or grain on woven textile fabric bse -- In rolls, not 5% 0% 0%
cut to shape or sewn or otherwise made up, for use in the manufacture of coated
abrasive products
68051090 Natural or artificial abrasive powder or grain on woven textile fabric bse -- Other 6.5% 0% 0%
68052020 Natural or artificial abrasive powder or grain on paper or paperboard base -- In rolls, 5% 3% 0%
not cut to shape or sewn or otherwise made up, for use in the manufacture of coated
abrasive products
68052090 Natural or artificial abrasive powder or grain on paper or paperboard base -- Other 6.5% 3% 0%
68053020 Natural or artificial abrasive powder or grain on base of other materials -- In rolls, not 5% 3% 0%
cut to shape or sewn or otherwise made up, for use in the manufacture of coated
abrasive products
68053090 Natural or artificial abrasive powder or grain on base of other materials -- Other 6.5% 3% 0%
68061010 Slag wool, rock wool & similar mineral wools in bulk, sheets or rolls -- Sheathing 4% 0% 0%
containing vegetable fibres, in rolls
68061090 Slag wool, rock wool & similar mineral wools in bulk, sheets or rolls -- Other 6.5% 0% 0%
68062000 Exfoliated vermiculite,expanded clays,foamed slag&sim expanded mineral mat 6.5% 0% 0%
68069090 Art. of heat/sound insulating,etc,nes,mineral mat exc 68.11&12 ch 69 -- Other 6% 0% 0%
68071000 Asphalt or similar material articles, in rolls 6.5% 0% 0%
68079000 Asphalt or similar material articles nes 2.5% 0% 0%
68080000 Panels,boards etc of veg fbr,straw etc agglomerated w/cement etc binders 4% 0% 0%
68091100 Plaster boards etc not ornamental faced or reinforced w/ paper/paperboard 6% 0% 0%
68091900 Plaster boards etc not ornamental faced or reinforced nes6.5% 3% 0%
68099090 Articles of plaster or compositions based on plaster nes -- Other 6.5% 3% 0%
68101100 Building blocks and bricks of cement, concrete or artificial stone 3% 0% 0%
68101900 Tiles,flagstones and similar art. of cement/concrete or artificial stone 5% 0% 0%
68109100 Prefabricated structural components of buildings etc of cement/concrete etc 5% 0% 0%
68109900 Articles of cement, of concrete or of artificial stone, nes5% 0% 0%
68111000 Corrugated sheets of asbestos-cement,of cellulose fbr-cement or the like 5% 0% 0%
68112000 Sheets nes,panels/tiles etc of asbestos-cement,cellulose fbr-cement etc 5% 0% 0%
68113000 Tubes,pipes&tube or pipe fittings of asbestos-cellulose fbr-cement etc 5% 0% 0%
68119000 Articles nes, of asbestos-cement of cellulose fibre-cement or the like 5% 0% 0%
68131010 Asbestos brake linings and pads -- For motor vehicles of heading No. 87.02, 87.03, 7% 0% 0%
87.04 or 87.05
68131090 Asbestos brake linings and pads -- Other 5% -0%
68141000 Mica plates,sheets and strips,agglomerated/reconstituted on support or not 2.5% 0% 0%
68149000 Worked mica and articles of mica nes 2.5% 0% 0%
68151020 Non-electrical articles of graphite or other carbon -- Graphite blocks, of a diameter 3% 0% 0%
exceeding 1 m and a
68151090 Non-electrical articles of graphite or other carbon -- Other6% 3% 0%
68152000 Articles of peat 4.5% 0% 0%
68159920 Articles of stone or of other mineral substances nes -- Signs 7% 3% 0%
68159990 Articles of stone or of other mineral substances nes -- Other 5% 0% 0%
69041000 Building bricks 3% 0% 0%
69049010 Ceramic flooring blocks, support or filler tiles and the like -- Flooring blocks 3% 0% 0%
69049020 Ceramic flooring blocks, support or filler tiles and the like -- Support or filler tiles and 8% 5% 0%
the like
69051000 Roofing tiles, ceramic 6.5% 0% 0%
69059000 Chimney-pots, cowls, chimney liners etc&oth ceramic constructional gds 7% 5% 0%
69071000 Tiles, cubes and sim <7 cm rect or not etc, unglazed ceramics 8% 0% 0%
69079000 Tiles, cubes and sim nes, unglazed ceramics 8% 0% 0%
69081000 Tiles, cubes and sim <7 cm rect or not etc, glazed ceramics8% 5% 0%
69089010 Tiles, cubes and sim nes, glazed ceramics -- Tiles with a surface area of 103 cm2 or 8% 0% 0%
more
69089090 Tiles, cubes and sim nes, glazed ceramics -- Other 8% 5% 0%
69091100 Ceramic wares laboratory,chemical or other technical uses of porcelain or china 4.5% 0% 0%
69091290 Ceramic wares laboratory,chemical or other technical uses, articles having a 4.5% 0% 0%
hardness >= 9 on the Mohs scale -- Other
69091990 Ceramic wares laboratory, chemical or other technical uses, nes -- Other 4.5% 0% 0%
69099000 Ceramic troughs, tubes etc used in agriculture, ceramic pots etc 7% 0% 0%
69101010 Ceramic sinks,wash basins etc&similar sanitary fixtures of porcelain/china -- Water 7.5% 5% 0%
closet pans (toilet bowls) and flushing cisterns (toilet tanks) or combinations thereof
69101090 Ceramic sinks,wash basins etc&similar sanitary fixtures of porcelain/china -- Other 7.5% 0% 0%
69109000 Ceramic sinks, wash basins etc & similar sanitary fixtures nes 7.5% 0% 0%
69111020 Tableware and kitchenware of porcelain or china -- Other Undecorated tableware for 4.5% 0% 0%
use in the manufacture of decorated tableware by kiln-fired decoration
69111090 Tableware and kitchenware of porcelain or china -- Other7% 0% 0%
69119000 Household articles nes & toilet articles of porcelain or china 5.5% 5% 0%
69120020 Ceramic tableware, kitchenware, other household & toilet articles nes -- Other 4.5% 0% 0%
undecorated tableware of semiporcelain or white granite for use in the manufacture
of decorated tableware by kiln-fired d
69120090 Ceramic tableware, kitchenware, other household & toilet articles nes -- Other 7% 3% 0%
69131000 Statuettes and other ornamental articles of porcelain or china 6.5% 0% 0%
69139090 Statuettes and other ornamental articles of ceramics nes -- Other 6.5% 0% 0%
69141090 Articles of porcelain or china nes -- Other 7% 5% 0%
69149000 Articles of ceramics nes 7% 5% 0%
70191100 Chopped strands of glass; length <= 50 mm 5.5% 0% 0%
70191200 Rovings of glass 9.5% 5% 0%
70191910 Slivers and yarn of glass -- Slivers and chopped strands5.5% 0% 0%
70191920 Slivers and yarn of glass -- yarn 9.5% 5% 0%
70193190 Mats of glass fibres -- other 9.5% 5% 0%
70193220 Thin sheets (voiles) of glass fibres -- Coated or impregnated with asphalt, for use as 10% 5% 0%
roofing
70193990 Webs, mattresses, boards and similar nonwoven products of glass fibres -- other 6.5% 3% 0%
70194020 Woven fabrics of rovings of glass -- for use in the manufacture of tires 9.5% 5% 0%
70195120 Woven fabrics of glass fibres (excl. rovings); width <= 30 cm -- for use in the 9.5% 5% 0%
manufacture of tires
70195220 Woven fabrics of glass fibres (excl. rovings); width >30 cm, plain weave, weight < 9.5% 5% 0%
250 g/m2, of filaments measuring per single yarn not more than 136 tex -- for use in
the manufacture of tires
70195920 Woven fabrics of glass fibres (excl. rovings), nes -- for use in the manufacture of tires 9.5% 5% 0%
70199090 Glass fibres (including glass wool) and articles thereof, nes -- other 6.5% 3% 0%
70200090 Articles of glass nes -- other 6.5% 3% 0%
71069219 Silver in oth semi-manufactured forms (silver plated w/ gold/platinum etc) -- Other 7% 0% 0%
71069221 Silver in oth semi-manufactured forms (silver plated w/ gold/platinum etc) --2.5% 0% 0%
Containing by weight 50% or more of copper
71069222 Silver in oth semi-manufactured forms (silver plated w/ gold/platinum etc) --6.5% 0% 0%
Containing by weight less than 50% of copper
71070000 Base metals clad with silver, not further worked than semi-manufactured3% 0% 0%
71081320 Gold in oth semi-manufactured forms,non-monetary -- Of less than 10 carats 4% 0% 0%
71090000 Base metals or silver, clad with gold, not further worked than semi-manu 6.5% 0% 0%
71110000 Base metals, silver or gold clad with platinum in semi-manufactured forms 6.5% 0% 0%
71131110 Art. of jewellery and pts thereof of silver w/n plated or clad w/o prec mt -- Findings, 5% 0% 0%
not plated or clad
71131190 Art. of jewellery and pts thereof of silver w/n plated or clad w/o prec mt -- Other 8.5% 5% 0%
71131910 Art. of jewellery and pts thereof of/o prec mtl w/n plated/clad w prec mtl -- Findings, 5% 0% 0%
not plated or clad
71131990 Art. of jewellery and pts thereof of/o prec mtl w/n plated/clad w prec mtl -- Other 6.5% 5% 0%
71132010 Art. of jewellery and pts thereof of base mtl clad with precious mtl -- Findings 5% 0% 0%
71132090 Art. of jewellery and pts thereof of base mtl clad with precious mtl -- Other 8.5% 5% 0%
71141100 Art. of gold or silversmiths&parts of silver w/n plated/clad w/o prec mtl 5.5% 4% 0%
71141900 Art. of gold or silversmiths&parts of prec mtl w/n plat/clad w/o prec mtl 5.5% 4% 0%
71142000 Articles of gold or silversmiths & parts of base metal clad w/ prec. metl 5.5% 4% 0%
71151000 Catalysts in the form of wire cloth or grill, of platinum4% -0%
71159090 Articles of precious metal or of metal clad with precious metal nes -- Other 7% 5% 0%
71161000 Articles of natural or cultured pearls 8.5% 5% 0%
71162090 Art. of precious or semi-precious stones,natural,syn or reconstructed -- Other 6.5% 5% 0%
71171100 Imitation jewellery cuff-links &studs of base mtl w/n plated with prec mtl 8% 5% 0%
71171990 Imitation jewellery nes of base mtl whether or not plated with prec mtl -- Other 8.5% 5% 0%
71179000 Imitation jewellery nes 8.5% 5% 0%
71181000 Coin (other than gold coin) not being legal tender 6.5% 3% 0%
72026000 Ferro-nickel 6.5% 0% 0%
72027000 Ferro-molybdenum 2.5% 0% 0%
72029100 Ferro-titanium and ferro-silico-titanium 2.5% 0% 0%
72029210 Ferro-vanadium -- For use in the manufacture of iron or steel 2.5% 0% 0%
72029290 Ferro-vanadium -- Other 6.5% 5% 0%
72029300 Ferro-niobium 2.5% 0% 0%
72029900 Ferro-alloys, nes 2.5% 0% 0%
72051010 Granules of pig iron or spiegeleisen -- Shot, other than of a kind for sawing, polishing, 6% 0% 0%
pressure blasting or tumbling
72069000 Primary forms, iron or non-alloy steel, nes, of purity < 99.94% iron 2.5% 0% 0%
72189190 Semi-finished products of stainless steel, rectangular (other than square) cross-4% 0% 0%
section -- Other
72189990 Semi-finished products of stainless steel (excl. rectangular cross-section) -- Other 4% 0% 0%
72192120 Flat-rolled products of stainless steel, hot-rolled, not in coils, =>600mm wide, >10mm 2% 0% 0%
thick -- Containing 30% or more by weight of nickel and 12% or more by weight of
chromium, for use in Canadian ma
72192190 Flat-rolled products of stainless steel, hot-rolled, not in coils, =>600mm wide, >10mm 4% 0% 0%
thick -- Other
72249090 Semi-finished products of alloy steel other than stainless -- Other 4% 0% 0%
72254020 Flat-rolled products of alloy steel other that stainless, hot-rolled, not in coils, 2% 0% 0%
=>600mm wide -- Without indented edges, hardened, tempered or ground, for use in
the manufacture of saws
73022000 Sleepers (cross-ties), iron or steel 4% 0% 0%
73023000 Switch blades, crossing frogs, point rods and other crossing pieces, of iron or steel 6.5% 5% 0%
73029000 Rail or tramway construction material of iron or steel, nes4% 0% 0%
73030000 Tubes, pipes and hollow profiles of cast iron 5% 0% 0%
73072110 Flanges of stainless steel -- For installation between the wellhead assembly or 4.5% -0%
surface oil pumping unit and the field marketing valve at oil or natural gas wells
73072310 Butt welding fittings of stainless steel -- For installation between the wellhead 4.5% -0%
assembly or surface oil pumping unit and the field marketing valve at oil or natural
gas wells
73072920 Fittings pipe or tube of stainless steel, nes -- For installation between the wellhead 4.5% -0%
assembly or surface oil pumping unit and the field marketing valve at oil or natural
gas wells
73079120 Flanges of iron or steel, nes -- Other, for installation between the wellhead assembly 4.5% -0%
or surface oil pumping unit and the field marketing valve at oil or natural gas wells
73079920 Fittings, pipe or tube of iron or steel, nes -- of alloy steel other than stainless, further 4.5% -0%
worked than forged or bent to shape, for installation between the wellhead assembly
or surface oil pumping
73081000 Bridges and bridge sections, iron or steel 4% 0% 0%
73089090 Structures and parts of structures of iron or steel, nes -- Other 4% 0% 0%
73090090 Reservoirs, tanks, vats and similar containers of iron or steel, capacity >300Ll --5% 0% 0%
Other
73101011 Tanks, casks, drums, cans, boxes and similar containers of iron or steel, capacity 3.5% 0% 0%
=>50L but <300L -- used to cover or hold imported goods, excluding those designed
to be employed other than in the tr
73101019 Tanks, casks, drums, cans, boxes and similar containers of iron or steel, capacity 5% 3% 0%
=>50L but <300L -- Other
73101090 Tanks, casks, drums, cans, boxes and similar containers of iron or steel, capacity 6.5% 3% 0%
=>50L but <300L -- Other
73102100 Cans to be closed by crimping or soldering of iron or steel, capacity <50L 6.5% 3% 0%
73102900 Tanks, casks, drums, cans, boxes and any containers of iron or steel, capacity <50L, 5% 3% 0%
nes
73110090 Containers for compressed or liquefied gas of iron or steel -- Other 7% 3% 0%
73121010 Stranded wire, ropes and cables of iron or steel, not electrically insulated -- ropes and 2.5% 0% 0%
cables, to be employed in commercial fishing operations
73129090 Plaited bands, slings and the like of iron or steel, not electrically insulated -- Other 4% 0% 0%
73141310 Endless bands for machinery of iron or steel (excl. stainless steel) -- Consisting of 7% 2% 0%
brass coated steel cord and nylon
73151291 Chain, articulated link, iron or steel, nes -- Silent chain of the type which operates 6% 0% 0%
over or with gears or sprockets or radially grooved wheels with machine cut teeth
73151299 Chain, articulated link, iron or steel, nes -- Other 6.5% 3% 0%
73152000 Chain, skid, iron or steel 6% 3% 0%
73158190 Chain, stud link, iron or steel -- Other 6.5% 3% 0%
73158291 Chain, welded link, iron or steel, nes -- Produced from material of a diameter of 28 2% 0% 0%
mm or more
73158292 Chain, welded link, iron or steel, nes -- produced from material of a diameter of less 6.5% 3% 0%
than 28 mm
73158991 Chain, iron or steel, nes -- Produced from material of a diameter of 28 mm or more 3% 0% 0%
73158992 Chain, iron or steel, nes -- produced from material of a diameter of less than 28 mm 6.5% 3% 0%
73159091 Chain parts, iron or steel, nes -- Links, produced from material of a diameter of 28 2.5% 0% 0%
mm or more
73159099 Chain parts, iron or steel, nes -- Other 6.5% 3% 0%
73160020 Anchors, grapnels and parts thereof of iron or steel -- Of a weight of less than 18 kg 6% 0% 0%
73181100 Screws, coach, iron or steel 8% 5% 0%
73181200 Screws, wood, iron or steel, nes 8% 5% 0%
73181390 Screw hooks and screw rings of iron or steel -- Other 6.5% 5% 0%
73181400 Screws, self-tapping, iron or steel 6.5% 5% 0%
73181520 Bolts or screws nes, with or without their nuts or washers, iron or steel -- Aircraft 6.5% 5% 0%
fasteners
73181590 Bolts or screws nes, with or without their nuts or washers, iron or steel -- Other 6.5% 5% 0%
73181600 Nuts, iron or steel, nes 6.5% 5% 0%
73181900 Threaded articles of iron or steel, nes 6.5% 5% 0%
73182100 Washers, spring or lock, iron or steel 6.5% 5% 0%
73182290 Washers, iron or steel, nes -- Other 6.5% 5% 0%
73182300 Rivets, iron or steel 6.5% 5% 0%
73182400 Cotters and cotter-pins, iron or steel 6.5% 5% 0%
73182990 Non-threaded articles of iron or steel, nes -- Other 6.5% 5% 0%
73191000 Needles, sewing, darning or embroidery, iron or steel 7% 3% 0%
73192000 Pins, safety, iron or steel 7% 3% 0%
73193010 Pins, iron or steel, nes -- Specially designed for marking systems 2.5% 0% 0%
73193090 Pins, iron or steel, nes -- Other 7% 3% 0%
73199000 Articles for use in the hand, i or s, similar to sewing needles or pins 7% 0% 0%
73201000 Springs, leaf and leaves therefor, iron or steel 8% 5% 0%
73202090 Springs, helical, iron or steel -- Other 6% 5% 0%
73209090 Springs, iron or steel, nes -- Other 6.5% 5% 0%
73211110 Cooking appliances and plate warmers for gas fuel or both gas and other fuels, of 8% 5% 0%
iron or steel -- Non-ortable stoves or ranges (including those specially designed for
use on boats)
73211190 Cooking appliances and plate warmers for gas fuel or both gas and other fuels, of 8% 5% 0%
iron or steel -- Other
73211200 Cooking appliances and plate warmers for liquid fuel, of iron or steel 8% 5% 0%
73211300 Cooking appliances and plate warmers for solid fuel, of iron or steel 8% 5% 0%
73218100 Household or camping appliances of iron or steel, for gas fuel or for both gas and 7% 5% 0%
other fuels
73218200 Household or camping appliances of iron or steel, for liquid fuel 7% 5% 0%
73218300 Household or camping appliances of iron or steel, for solid fuel 7% 5% 0%
73219021 Non-electric appliance parts clearly identifiable as for household, cooking, camping, 8% 5% 0%
nes -- Cooking chambers
73219022 Non-electric appliance parts clearly identifiable as for household, cooking, camping, 8% 5% 0%
nes -- Top surface panels
73219023 Non-electric appliance parts clearly identifiable as for household, cooking, camping, 8% 5% 0%
nes -- Door assemblies, incorporating at least two of the following: inner panel, outer
panel, window, insulation
73219029 Non-electric appliance parts clearly identifiable as for household, cooking, camping, 8% 5% 0%
nes -- Other
73219090 Non-electric appliance parts clearly identifiable as for household, cooking, camping, 8% 5% 0%
nes -- Other
73221100 Radiators and parts thereof, cast iron 7% 0% 0%
73221900 Radiators and parts thereof, iron or steel, other than cast iron 7% 0% 0%
73229010 Air heaters and hot air distributors of iron or steel, not electrically heated, identifiable 7.5% 5% 0%
parts thereof, nes -- For heating buildings
73229020 Air heaters and hot air distributors of iron or steel, not electrically heated, identifiable 7.5% 0% 0%
parts thereof, nes -- Process air heaters; Switch heaters and sensing heads (hot air
and oil fired) horizo
73231000 Iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of 6.5% 3% 0%
iron or steel
73239100 Table, kitchen or other household articles and parts thereof, of cast iron, not 6.5% 5% 0%
enamelled
73239200 Table, kitchen or other household articles and parts thereof, of cast iron, enamelled 6.5% 5% 0%
73239300 Table, kitchen or other household articles and parts thereof, of stainless steel 6.5% 5% 0%
73239400 Table, kitchen or other household articles and parts thereof, of iron (excl. cast iron) or 6.5% 5% 0%
steel, enamelled
73239900 Table, kitchen or other household articles and parts thereof, of iron or steel, nes 6.5% 5% 0%
73241000 Sinks and wash basins, stainless steel 7% 5% 0%
73242100 Baths, cast iron, enamelled or not 7% 5% 0%
73242910 Baths, iron or steel, nes -- Stampings and assemblies thereof, for use in the 4.5% 0% 0%
manufacture of bath tubs
73242990 Baths, iron or steel, nes -- Other 7% 5% 0%
73249000 Sanitary ware and parts thereof, of iron or steel, nes6.5% 5% 0%
73251000 Cast articles of non-malleable cast iron, nes 6% 5% 0%
73259110 Grinding balls and similar cast articles for mills, of iron or steel -- Of steel, of a 2.5% 0% 0%
diameter not exceeding 9.5mm, for burnishing
73259190 Grinding balls and similar cast articles for mills, of iron or steel -- Other 6.5% 5% 0%
73259991 Cast articles of iron or steel, nes -- in the rough 6% 5% 0%
73259999 Cast articles of iron or steel, nes -- Other 6.5% 5% 0%
73261990 Articles of iron or steel, forged or stamped, but not further worked -- Other 6.5% 5% 0%
73262000 Articles of wire, iron or steel, nes 6.5% 5% 0%
73269090 Articles of iron or steel, nes -- Other 6.5% 3% 0%
74071011 Bars, rods and profiles of refined copper -- Unworked 2.5% 0% 0%
74071012 Bars, rods and profiles of refined copper -- Worked 3% 0% 0%
74071021 Bars, rods and profiles of refined copper -- bars and rods, of which the maximum 2.5% 0% 0%
cross-sectional dimension exceeds 12.7mm; Solid profiles
74071029 Bars, rods and profiles of refined copper -- Other 3% 0% 0%
74072121 Bars, rods and profiles of copper-zinc base alloys (brass) -- Unworked 2% 0% 0%
74072122 Bars, rods and profiles of copper-zinc base alloys (brass) -- Worked 2% 0% 0%
74072190 Bars, rods and profiles of copper-zinc base alloys (brass) -- Other 2% 0% 0%
74072211 Bars,rods and profiles of copper-nickel base alloys (cupro-nickel) or copper-nickel-2.5% 0% 0%
zinc base alloys (nickel silver) -- Unworked
74072212 Bars,rods and profiles of copper-nickel base alloys (cupro-nickel) or copper-nickel-3% 0% 0%
zinc base alloys (nickel silver) -- Worked
74072221 Bars,rods and profiles of copper-nickel base alloys (cupro-nickel) or copper-nickel-2.5% 0% 0%
zinc base alloys (nickel silver) -- bars and rods, of copper-nickel base alloys (cupro-
nickel) of which the maximum
74072229 Bars,rods and profiles of copper-nickel base alloys (cupro-nickel) or copper-nickel-3% 0% 0%
zinc base alloys (nickel silver) -- Other
74072911 Bars, rods and profiles of copper alloy, nes -- Unworked2% 0% 0%
74072912 Bars, rods and profiles of copper alloy, nes -- Worked2% 0% 0%
74072990 Bars, rods and profiles of copper alloy, nes -- Other 2% 0% 0%
74081131 Wire of refined copper of which the max cross sectional dimension > 6mm -- not 2.5% 0% 0%
coated or covered
74081132 Wire of refined copper of which the max cross sectional dimension > 6mm -- coated 3% 0% 0%
or covered
74081900 Wire of refined copper of which the max cross sectional dimension <= 6mm 3% 0% 0%
74082120 Wire, copper-zinc base alloys (brass) -- Other, of which the maximum cross-sectional 2.5% 0% 0%
dimension exceeds 12.7 mm, not coated or covered
74082190 Wire, copper-zinc base alloys (brass) -- Other 3% 0% 0%
74082210 Wire copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys 2.5% 0% 0%
(nickel silver) -- of which the maximum cross-sectional dimension exceeds 12.7 mm,
of copper-nickel base alloys (cupro-n
74082290 Wire copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base alloys 3% 0% 0%
(nickel silver) -- Other
74082910 Wire of copper alloys, nes -- of which the maximum cross-sectional dimension 2.5% 0% 0%
exceeds 12.7 mm, of copper-nickel base alloys (cupro-nickel), not coated or covered
74082990 Wire of copper alloys, nes -- Other 3% 0% 0%
74111000 Pipes and tubes, refined copper 2.5% 0% 0%
74112100 Pipes and tubes, copper-zinc base alloy (brass) 2% 0% 0%
74112200 Pipes and tubes, copper-nickel base alloys (cupro-nickel) or copper-nickel-zinc base 2.5% 0% 0%
alloys (nickel silver)
74112900 Pipes and tubes, copper alloys, nes 2.5% 0% 0%
74121000 Fittings, pipe or tube, of refined copper 3% 0% 0%
74122000 Fittings, pipe or tube, copper alloys 3% 0% 0%
74130000 Stranded wire, cables, plaited bands and the like, of copper, not electrically insulated. 3% 0% 0%
74142000 3% 0% 0%
74149000 Cloth, grill and netting of copper wire and expanded metal of copper 3% 0% 0%
74151000 Nails, tacks, drawing pins, staples and similar articles of copper/iron/steel, with 2.5% 0% 0%
copper heads
74152100 Washers, copper, including spring washers 3% 0% 0%
74152900 Articles of copper, not threaded, nes, similar to those of heading 7415.10 and 21 3% 0% 0%
74153100 Screws of copper, for wood 3% 0% 0%
74153290 Screws, bolts and nuts of copper excluding wood screws -- Other 3% 0% 0%
74153900 Articles of copper threaded, nes, similar to bolts, nuts and screws 3% 0% 0%
74160000 Copper springs. 3% 0% 0%
74170000 Cooking or heating apparatus of a kind used for domestic purposes, non-electric, and 3% 0% 0%
parts thereof, of copper.
74181100 Pot scourers and scouring or polishing pads, gloves and the like, of copper 3% 0% 0%
74181900 Table, kitchen or other household articles and parts thereof, of copper 3% 0% 0%
74182000 Sanitary ware and parts thereof of copper 3% 0% 0%
74191000 Chain and parts thereof of copper 3% 0% 0%
74199190 Articles of copper, not further worked than cast, moulded, stamped or forged -- Other 3% 0% 0%
74199920 Articles of copper, nes -- Caskets or coffins 9.5% 5% 0%
74199990 Articles of copper, nes -- Other 3% 0% 0%
75089090 Articles of nickel, nes -- other 3% 0% 0%
76031000 Powders, aluminium, of non-lamellar structure 5% 0% 0%
76032000 Powders, aluminium, of lamellar structure, including flakes3.5% 0% 0%
76041012 Bars, rods and profiles, aluminium, not alloyed -- Bars and rods, of which the 3.5% 0% 0%
maximum cross-sectional dimension exceeds 12.7 mm; Profiles
76041020 Bars, rods and profiles, aluminium, not alloyed -- Worked3.5% 0% 0%
76042100 Profiles, hollow, aluminium, alloyed 5% 0% 0%
76042912 Bars, rods and other profiles, aluminium alloyed -- Bars and rods, of which the 3% 0% 0%
maximum cros-ssectional dimension exceeds 12.7 mm; Profiles
76042920 Bars, rods and other profiles, aluminium alloyed -- Worked3% 0% 0%
76051900 Wire, aluminium, not alloyed, with a max cross sectional dim <= 7mm 4% 0% 0%
76052900 Wire, aluminium alloy, with a maximum cross sectional dimension <= 7mm 4% 0% 0%
76061120 Plates,sheets or strip, aluminium, not alloyed, rectangular or square, >0.2mm thick --3% 0% 0%
Worked
76061290 Plates,sheets or strip, aluminium alloys, rectangular or square, >0.2mm thick --3% 0% 0%
Other
76069190 Plates,sheets or strip, aluminium, not alloyed, excl. rectangular or square, >0.2mm 6.5% 5% 0%
thick -- Other
76069290 Plates,sheets or strip, aluminium alloys, excl. rectangular or square, >0.2mm thick --6.5% 5% 0%
Other
76071119 Foil, aluminium, not backed, rolled but not further worked, <= 0.2mm thick -- Other: 6% 0% 0%
Of a thickness of 0.005 mm or more but less
76071990 Foil, aluminium, not backed, =<0.2mm thick, nes -- Other6.5% 0% 0%
76072090 Foil, aluminium, backed, =<0.2mm thick, nes -- Other 6.5% 5% 0%
76081000 Tubes and pipe, aluminium, not alloyed 5% 0% 0%
76090000 Fittings,pipe or tube,aluminium,for example couplings,elbows,sleeves,etc 5.5% 3% 0%
76101000 Doors, windows and their frames and thresholds for doors, of aluminium 6.5% 5% 0%
76109000 Aluminium structures (excl. prefabricated buildings of heading No.94.06) and parts of 6.5% 5% 0%
structures (excl.doors and windows and their frames)
76110090 Aluminium reservoirs, tanks, vats and similar containers, not for compressed or 6.5% 5% 0%
liquefied gas, capacity >300L, not fitted with mech./thermal equipment -- Other
76121000 Collapsible tubular containers, aluminium, capacity =<300L, not fitted with 6.5% 5% 0%
mech./thermal equipment
76129010 Containers (excl. collapsible tubes), not for compressed or liquefied gas, aluminium, 6.5% 2.5% 0%
capacity =<300L, not fitted with mech./thermal equipment -- Aerosol containers,
excluding threepiece cans without
76129090 Containers (excl. collapsible tubes), not for compressed or liquefied gas, aluminium, 6.5% 5% 0%
capacity =<300L, not fitted with mech./thermal equipment -- Other
76130000 Aluminium containers for compressed or liquefied gas 6.5% 5% 0%
76141000 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically 4.5% 3% 0%
insulated, with steel core
76149000 Stranded wire, cables, plaited bands and the like, of aluminium, not electrically 4.5% 3% 0%
insulated, excl. with steel core
76151100 Pot scourers and scouring or polishing pads, gloves and the like, of aluminium 6.5% 5% 0%
76151900 Table, kitchen or other household articles and parts thereof, of aluminium 6.5% 5% 0%
76152000 Sanitary ware and parts thereof, of aluminium 6.5% 0% 0%
76161090 Nails, tacks, staples (excl. heading No. 83.05), screws, bolts, nuts, screw hooks, 6.5% 5% 0%
rivets, cotters, cotter-pins, washers and similar articles, of aluminium -- Other
76169100 Cloth, grill, netting and fencing, of aluminium wire 6.5% 5% 0%
76169990 Articles of aluminium, nes, for example castings, forgings, etc -- Other 6.5% 5% 0%
78011090 Lead refined unwrought -- Other 2.5% 0% 0%
78019900 Lead unwrought, nes 2.5% 0% 0%
78030010 Lead bars, rods, profiles and wire -- Bars and rods, not alloyed 2.5% 0% 0%
78030090 Lead bars, rods, profiles and wire -- Other 3% 0% 0%
78041190 Lead sheets, strip and foil of a thickness (excluding any backing) =<0.2mm -- Other 3% 0% 0%
78041900 Lead sheets, strip and foil of a thickness (excluding any backing) >0.2mm 2.5% 0% 0%
78042000 Lead powders and flakes 2.5% 0% 0%
78050000 Lead pipes or tubes and fittings (for example,couplings,elbows,sleeves) 3% 0% 0%
78060000 Articles of lead, nes 3% 0% 0%
79060000 Zinc pipes or tubes and fittings (e.g. couplings,elbows and sleeves) 3% 0% 0%
79070020 Articles of zinc, nes -- Discs or slugs, containing by weight 90% or more of zinc; 3% 0% 0%
Gutters, roof capping, skylight frames and other fabricated building components
79070090 Articles of zinc, nes -- Other 3% -0%
80030020 Tin bars, rods, profiles and wire -- Bars and rods, alloyed, excluding alloys of tin-3% 0% 0%
antimony; Profiles; Other wire
80040000 Tin plates, sheets and strip, of a thickness exceeding 0.2mm2% 0% 0%
80050020 Tin foil (whether or not printed or backed with paper, paperboard, plastics or similar 2.5% 0% 0%
backing materials), =<0..2 mm thick ; tin powders and flakes. -- Powders and flakes
80060000 Tin pipes or tubes and fittings (for example,couplings,elbows and sleeves) 2% 0% 0%
80070000 Tin articles, nes 3% 0% 0%
81019990 Tungsten (wolfram) and articles thereof nes -- Other 3% 0% 0%
81029210 Molybdenum bars and rods, other than those obtained simply by sintering, profiles, 3% 0% 0%
plates, sheets, strip and foil -- bars and rods
81029220 Molybdenum bars and rods, other than those obtained simply by sintering, profiles, 3% 0% 0%
plates, sheets, strip and foil -- Profiles, plates, sheets, strip and foil
81029900 Molybdenum and articles thereof, nes 3% 0% 0%
81039000 Tantalum and articles thereof, nes 3% 0% 0%
81041100 Magnesium unwrought containing by weight at least 99.8% of magnesium 2.5% 0% 0%
81041990 Magnesium unwrought nes -- Other 2.5% 0% 0%
81043000 Magnesium raspings,turnings or granules graded according to size; powders 2.5% 0% 0%
81049000 Magnesium and articles thereof, nes 2.5% 0% 0%
81051090 Cobalt mattes and other intermediate products of cobalt metallurgy; unwrought 3% 0% 0%
cobalt; waste and scrap; powders -- Other
81059000 Cobalt and articles thereof, nes 3% 0% 0%
81079000 Cadmium and articles thereof, nes 3% 0% 0%
81081090 Titanium unwrought; waste and scrap; powders -- Other 2.5% 0% 0%
81089090 Titanium and articles thereof, nes -- Other 3% 0% 0%
81091090 Zirconium unwrought; waste and scrap; powders -- Other2.5% 0% 0%
81099090 Zirconium and articles thereof, nes -- Other 3% 0% 0%
81110012 Manganese and articles thereof, including waste and scrap -- Unwrought 3% 0% 0%
manganese, alloyed; Waste and scrap
81110022 Manganese and articles thereof, including waste and scrap -- alloyed 3% 0% 0%
81110040 Manganese and articles thereof, including waste and scrap -- Articles of manganese 3% 0% 0%
81124000 Vanadium and articles thereof, including waste, scrap and powders 2% 0% 0%
81129190 Gallium,hafnium,indium,niobium,rhenium or thallium,unwrought;waste;powders --2% 0% 0%
Other
81129900 Gallium,hafnium,indium,niobium,rhenium or thallium and art. thereof,nes 3% 0% 0%
81130000 Cermets and articles thereof, including waste and scrap3% 0% 0%
82011000 Spades and shovels 5% 3% 0%
82012090 Forks -- Other 6% 5% 0%
82013090 Mattocks, picks, hoes and rakes -- Other 6% 5% 0%
82014090 Aces, bill hooks and similar hewing tools -- Other 6% 5% 0%
82016090 Hedge shears, two-handed pruning shears and similar two-handed shears -- Other 11% 0% 0%
82019090 Scythes, sickles and other hand tools used in agriculture, horticulture etc -- Other 6.5% 5% 0%
82021000 Hand saws 7% 5% 0%
82031000 Files, rasps and similar tools 6.5% 0% 0%
82032000 Pliers (including cutting pliers), pincers, tweezers and similar tools 6.5% 5% 0%
82033010 Metal cutting shears, tinmen's snips and oth metal or wire cutting shears -- shears 11% 0% 0%
82033090 Metal cutting shears, tinmen's snips and oth metal or wire cutting shears -- Other 6.5% 5% 0%
82034000 Pipe-cutters, bolt croppers, perforating punches and similar tools 6.5% 5% 0%
82041100 Wrenches, hand-operated, with non-adjustable jaws 7% 5% 0%
82041200 Wrenches, hand-operated, with adjustable jaws 7% 5% 0%
82042000 Interchangeable spanner sockets, with or without handles6.5% 5% 0%
82051010 Drilling, threading or tapping tools -- Die stocks 4% 0% 0%
82051090 Drilling, threading or tapping tools -- Other 7% 5% 0%
82052090 Hammers and sledge hammers -- Other 7% 5% 0%
82053000 Planes, chisels, gouges and similar cutting tools for working wood 7% 5% 0%
82054000 Screwdrivers 7% 5% 0%
82055190 Curling irons, cork screws, nut-crackers and other household tools -- Other 6.5% 5% 0%
82055920 Tools for masons, watchmakers, miners and hand tools, nes -- Stapling or tacking 2.5% 0% 0%
guns, and hammer tackers not operated by an independent hammer
82055990 Tools for masons, watchmakers, miners and hand tools, nes -- Other 6.5% 5% 0%
82056000 Blow lamps 6% 0% 0%
82057020 Vices, clamps and the like -- Precision clamps and vices, for toolmakers, machinists 4% 0% 0%
or metal workers
82057090 Vices, clamps and the like -- Other 6.5% 5% 0%
82058000 Anvils; portable forges; hand or pedal-operated grinding wheels with frameworks 7% 5% 0%
82059000 Sets of articles of two or more of the foregoing subheadings6.5% 5% 0%
82060000 Tools of two or more of the heading Nos 82.02 to 82.05, in sets for retail 6.5% 5% 0%
82071920 Rock drilling or earth boring tools with working part of material other than cermets --3.5% 0% 0%
Other parts, With working part of cermets
82071990 Rock drilling or earth boring tools with working part of material other than cermets --2.5% 0% 0%
Other
82072010 Dies for drawing or extruding metal -- Parts; The following, other than heading dies: 3.5% 0% 0%
Dies for threading tools; Metal working dies; Stamping dies, medium to large size, for
automotive use; Transfer di
82073010 Tools for pressing, stamping or punching -- the following, Other than stamping or 2.5% 0% 0%
forming eie sets for the manufacture of buttons or slide fasteners, and lower and
upper punches and dies, for tablet p
82074010 Tools for taping or threading -- The following, of highspeed steel: Threading tapes; 9% 2.5% 0%
Thread cutting dies; Thread chasers
82075090 Tools for drilling, other than for rock drilling -- Other9% 2.5% 0%
82076010 Tools for boring or broaching -- Step reamers, broaching inserts or broaches, of high 9% 2.5% 0%
speed steel; Pipe reamers
82078010 Tools for turning -- carbide inserts, bits and blanks 9% 2.5% 0%
82079010 Screwdriver bits, lapping tools and other interchangeable tools -- Cast alloy slugs, 9% 2.5% 0%
with diamonds or diamond chips embedded therain, in condition as from the mould,
for use in Canadian manufactures
82090010 Plates, sticks, tips and the like for tools, unmounted, of cermets. -- Tungsten carbide 3.5% 0% 0%
inserts for attachment to rock or coal drilling bits
82090092 9% 2.5% 0%
82100010 Hand-operated mechanical appliances, weighing =<10 kg, used in the preparation, 6% 0% 0%
conditioning or serving of food or drink -- Grape crushers for domestic purposes
82111010 Sets of assorted knives with cutting blades -- Table cutlery11% 8% 0%
82111090 Sets of assorted knives with cutting blades -- Other 7% 0% 0%
82119110 Table knives having fixed blades -- Carving knives 7% 0% 0%
82119190 Table knives having fixed blades -- Other 11% 8% 0%
82119200 Butcher's knives, hunting knives and other knives having fixed blades 7% 0% 0%
82119300 Pocket and pen knives and other knives with folding blades5% 0% 0%
82119490 Handles of base metal for knives of heading 8211 -- Other3.5% 0% 0%
82119511 Blades for knives of heading 8211 -- of carving knives7% 0% 0%
82119512 Blades for knives of heading 8211 -- Hollow stainless steel handles, further 10% 0% 0%
manufactured than welded, of table knives other than carving knives
82119519 Blades for knives of heading 8211 -- Other 11% 8% 0%
82119520 Blades for knives of heading 8211 -- of other knives having fixed blades 7% 0% 0%
82119530 Blades for knives of heading 8211 -- of knives having other than fixed blades 5% 0% 0%
82121000 Razors including safety razors and open blade type 6.5% 0% 0%
82122000 Safety razor blades, including razor blade blanks in strips6% 0% 0%
82130010 Scissors, tailors' shears and similar shears, and blades therefor -- Scissors and 11% 0% 0%
shears
82130020 Scissors, tailors' shears and similar shears, and blades therefor -- blanks 3.5% 0% 0%
82130030 Scissors, tailors' shears and similar shears, and blades therefor -- blades 6.5% 0% 0%
82141000 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor 6.5% 5% 0%
82142000 Manicure or pedicure sets and instruments (including nail files) 6.5% 5% 0%
82149090 Kitchen chopper, cleavers and mincing knives and other articles of cutlery -- Other 7% 5% 0%
82151010 Tableware sets containing at least one article plated with precious metal -- containing 11% 8% 0%
spoons, knives and forks, of a kind used at the table
82151090 Tableware sets containing at least one article plated with precious metal -- Other 7% 5% 0%
82152010 Tableware sets not containing articles plated with precious metal -- containing 11% 8% 0%
spoons, knives and forks, of a kind used at the table
82152090 Tableware sets not containing articles plated with precious metal -- Other 6.5% 5% 0%
82159110 Tableware articles not in sets plated with precious metal -- spoons or forks, of a kind 11% 8% 0%
used at the table
82159190 Tableware articles not in sets plated with precious metal -- Other 7% 5% 0%
82159910 Tableware articles not in sets and not plated with precious metal -- spoons or forks, 11% 8% 0%
of a kind used at the table
82159990 Tableware articles not in sets and not plated with precious metal -- Other 6.5% 5% 0%
83011000 Padlocks of base metal 6.5% 5% 0%
83012090 Locks of a kind used for motor vehicles of base metal -- Other 6% -0%
83013000 Locks of a kind used for furniture of base metal 5.5% 3% 0%
83014010 Locks of base metal, nes -- for use in the manufacture of portfolios, luggage or tackle 2.5% 0% 0%
boxes
83014090 Locks of base metal, nes -- Other 6.5% 3% 0%
83015000 Clasps and frames with clasps, incorporating locks, of base metal 6.5% 0% 0%
83016000 Lock parts, including parts of clasps or frames with clasps, of base metal, nes 6.5% 0% 0%
83017010 Keys, including blanks for keys presented separately, of base metal -- To be 2.5% -0%
employed as original equipment in the manufacture of passenger automobiles, trucks
or buses
83017090 Keys, including blanks for keys presented separately, of base metal -- Other 6.5% 3% 0%
83021090 Hinges of base metal -- Other 5.5% 3% 0%
83022000 Castors of base metal 5.5% 5% 0%
83023090 Mountings, fittings and similar articles of base metal suitable for motor vehicles, nes --6% -0%
Other
83024190 Mountings, fittings and similar articles of base metal for buildings, nes -- Other 3.5% 3% 0%
83024200 Mountings, fittings and similar articles of base metal for furniture, nes 3.5% 3% 0%
83024920 Mountings, fittings and similar articles of base metal, nes -- fittings for coffins 9.5% 0% 0%
83024990 Mountings, fittings and similar articles of base metal, nes -- Other 3.5% 0% 0%
83025000 Hat-racks, hat-pegs, brackets and similar fixtures, of base metal, nes 6.5% 0% 0%
83026090 Door closures, automatic, of base metal -- Other 6.5% 0% 0%
83030000 Armoured or reinforced safes, strong-boxes and doors and safe deposit lockers for 6.5% 5% 0%
strong-rooms, cash or deed boxes and the like, of base metal.
83040000 Filing cabinets, card-index cabinets, paper trays, paper rests, pen trays, office-stamp 6.5% 5% 0%
stands and similar office or desk equipment, of base metal, other than office furniture
of heading No. 94.03.
83051090 Fitting for loose-leaf binders or files of base metal -- Other 2.5% 0% 0%
83052000 Staples in strips of base metal, nes (eg for offices, upholstery or packaging) 6.5% 5% 0%
83059000 Letter corners, letter or paper clips and similar office art, of base metal 6.5% 5% 0%
83061090 Bells, gongs and the like, of base metal -- Other 6.5% 5% 0%
83062100 Statuettes and other ornaments plated with precious metal5% -0%
83062900 Statuettes and other ornaments not plated with precious metal 6.5% 5% 0%
83063000 Photograph, picture, or similar frames and mirrors, of base metal 6% 5% 0%
83071090 Tubing, flexible, with or without fittings of iron or steel -- Other 6.5% 5% 0%
83079000 Tubing, flexible, with or without fittings, of base metal, nes 6.5% 5% 0%
83081090 Hooks, eyes and eyelets of base metal for clothing, footwear, travel goods, etc --6% 5% 0%
Other
83089090 Beads, spangles and other made up articles nes, of base metal, for clothing/footwear, 3.5% 0% 0%
awnings etc -- Other
83091000 Corks, crown, of base metal 6.5% 3% 0%
83099090 Stoppers, caps, lids, seals and other packing accessories of base metal, nes -- Other 6.5% 3% 0%
83100000 Sign-plates, name-plates, address-plates and similar plates, numbers, letters and 7% 3% 0%
other symbols, of base metal, excluding those of heading No. 94.05.
83111000 Electrodes, coated, of base metal, for electric arc welding6.5% 5% 0%
83112000 Wire, cored, of base metal, for electric arc welding 6% 5% 0%
83112090 Wire, cored, of base metal, for electric arc welding -- Other 6% 5% 0%
83113000 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame 6% 5% 0%
83119090 Electrodes and similar products of base metal/metal carbides, nes,for welding, 6% 5% 0%
brazing, etc -- Other
84011000 Nuclear reactors 8% 0% 0%
84014000 Parts of nuclear reactors 3% 0% 0%
84021100 Watertube boilers with a steam production exceeding 45T per hour 8% 0% 0%
84021200 Watertube boilers with a steam production not exceeding 45T per hour 4% 0% 0%
84021900 Vapour generating boilers nes, including hybrid boilers8% 0% 0%
84022000 Super-heated water boilers 3% 0% 0%
84029000 Parts of steam or vapour generating boilers, nes 3% 0% 0%
84031000 Central heating boilers other than those of heading 84.027% 0% 0%
84041010 Auxiliary plant for use with steam or vapour generating boilers nes -- Economizers 6% 0% 0%
84068110 Steam and vapour turbines other than those for marine propulsion, of an output >40 6% 2.5% 0%
MW -- for use in the manufacture of generator sets
84068190 Steam and vapour turbines other than those for marine propulsion, of an output >40 9.5% 2.5% 0%
MW -- other
84068210 Steam and vapour turbines other than those for marine propulsion, of an output =<40 6% 2.5% 0%
MW -- for use in the manufacture of generator sets
84068290 Steam and vapour turbines other than those for marine propulsion, of an output =<40 9.5% 2.5% 0%
MW -- other
84069032 Parts of steam and vapour turbines -- other rotors, not further advanced than cleaned 6.5% 0% 0%
or machined for removal of fins, gates, sprues or risers, or to permit location in
finishing machinery
84069034 Parts of steam and vapour turbines -- other rotors, finished for final assembly 6.5% 0% 0%
84069037 Parts of steam and vapour turbines -- other blades, rotating or stationary 6.5% 0% 0%
84069039 Parts of steam and vapour turbines -- other 6.5% 0% 0%
84072920 Marine engines nes of the spark-ignition reciprocating or rotary type -- Inboard 6% 0% 0%
engines
84073390 Engines, spark-ignition reciprocating, a cylinder capacity > 250 cc but <=1000 cc --2.5% -0%
other
84073410 Engines, spark-ignition reciprocating, a cylinder capacity >1000 cc -- Of a cylinder 6% -0%
capacity not exceeding 2,000 cc
84073421 Engines, spark-ignition reciprocating, a cylinder capacity >1000 cc -- For use in the 3.5% -0%
repair of road tractors for semi-trailers, motor vehicles for the transport of ten or more
persons (including the
84073429 Engines, spark-ignition reciprocating, a cylinder capacity >1000 cc -- other 6% -0%
84099120 Parts for spark-ignition type engines (excl. aircraft engines) -- Other parts of the 2.5% 0% 0%
engines of tariff item No. 8407.29.20, 8407.33.90, 8407.34.10 or 8407.34.21, other
than timing chains and intake a
84099190 Parts for spark-ignition type engines (excl. aircraft engines) -- other 6% -0%
84101110 Hydraulic turbines and water wheels of a power <= 1000 KW -- Hydraulic turbines 9.5% 2.5% 0%
84101120 Hydraulic turbines and water wheels of a power <= 1000 KW -- water wheels 3.5% 2.5% 0%
84101210 Hyd turbines and water wheels of a power > 1000 KW but <= 10000 KW -- Hydraulic 9.5% 2.5% 0%
turbines
84101220 Hyd turbines and water wheels of a power > 1000 KW but <= 10000 KW -- water 3.5% 2.5% 0%
wheels
84101310 Hydraulic turbines and water wheels of a power > 10000 KW -- Hydraulic turbines 9.5% 2.5% 0%
84101320 Hydraulic turbines and water wheels of a power > 10000 KW -- water wheels 3.5% 0% 0%
84109020 Parts of hydraulic turbines and water wheels including regulators -- other parts of 9.5% 0% 0%
hydraulic turbines
84109030 Parts of hydraulic turbines and water wheels including regulators -- Parts of water 3.5% 0% 0%
wheels
84118120 Gas turbines nes of a power not exceeding 5000 KW -- Of a power of 1,300 kW or 5% 2.5% 0%
more, for use in the manufacture of compressor sets or generator sets
84118190 Gas turbines nes of a power not exceeding 5000 KW -- other9.5% 2.5% 0%
84118220 Gas turbines nes of a power exceeding 5000 KW -- For use in the manufacture of 5% 2.5% 0%
generator sets; Of a power of less than 12,682 kW or exceeding 14,547 kW but not
exceeding 20,000 kW, for use in the manu
84118290 Gas turbines nes of a power exceeding 5000 KW -- other9.5% 2.5% 0%
84119920 Parts of gas turbines, nes -- Other parts, of gas turbines of tariff item No. 8411.81.20, 2% 0% 0%
8411.81.90, 8411.82.20 or 8411.82.90
84131110 Pumps for dispensing fuel or lubricants, of the type used in filling-stations or in 6% 0% 0%
garages -- for dispensing gasoline, diesel fuel, liquid natural gas or liquid propane
84131910 Pumps fitted or designed to be fitted with a measuring device, nes -- For dispensing 6% 0% 0%
fuel oil; Skid-mounted pumps for dispensing fuel for helicopters
84135090 Reciprocating positive displacement pumps, nes -- other6% 0% 0%
84136090 Rotary positive displacement pumps, nes -- other 6% 0% 0%
84137090 Centrifugal pumps, nes -- other 6% 0% 0%
84138190 Pumps, nes -- other 6% 0% 0%
84139110 Parts of pumps for liquid whether or not fitted with a measuring device -- Sucker rods, 2.5% 0% 0%
pony rods or polished rods designed for oilfield related pumps, and parts thereof
84139120 Parts of pumps for liquid whether or not fitted with a measuring device -- Top and 2.5% 0% 0%
bottom journal tilting pads; Volute castings; Other, of the goods of tariff item No.
8413.11.10, 8413.19.10, 8413.50.
84141091 Vacuum pumps -- Centrifugal; Dry; Vane, lobe or liquid ring type; With vacuum 2.5% 0% 0%
ratings of more than 0.5 mm/hg but not exceeding 750 mm/hg
84145110 Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of 8% 2.5% 0%
an output <= 125 W -- Portable box fans; Personal fans, mains powered; Table fans,
single or variable speed, o
84146000 Hoods having a maximum horizontal side not exceeding 120 cm6% 0% 0%
84152090 Air conditioning machines of a kind used for persons, in motor vehicles -- other 6% 0% 0%
84158110 Air conditioning machines nes, incorporating a refrigerating unit and a valve for 6% 0% 0%
reversal of the cooling/heat cycle -- the following, excluding minisplit heat pumps and
air conditioner units:Single
84158291 Air conditioning machines nes, incorporating a refrigerating unit -- Central station air 6% 0% 0%
handlers; Combination terminal units, water source or air to air, of a heat transfer
capacity not exceeding 20
84158310 Air conditioning machines nes, not incorporating a refrigerating unit -- Controlled 6% 0% 0%
atmosphere potato storage ventilation systems
84159022 Parts of air conditioning machines -- other chassis, chassis bases or outer cabinets 6% 0% 0%
84159029 Parts of air conditioning machines -- other 6% 0% 0%
84161010 Furnace burners for liquid fuel -- For furnaces for heating buildings; For domestic 6% 0% 0%
type furnaces; For industrial process furnaces
84171091 Furnaces and ovens for the roasting, melting or other heat-treatment of ores, pyrites 6% 0% 0%
or of metals, non-electric -- Annealers for ferrous products; Atmosphere controlled;
Billet and log, preheat, alum
84172000 Bakery ovens, including biscuit ovens, non-electric 7% 0% 0%
84178010 Industrial or laboratory furnaces and ovens, including incinerators, non-electric, nes --6% 0% 0%
Ageing, for metals; Brazing; Burn off, preheating or debonding; Cement, lime or glass
kilns; Cyclone preheater
84179020 Parts of industrial or laboratory furnaces and ovens, including incinerators, non-3.5% 0% 0%
electric -- Parts of the goods of tariff item No. 8417.10.91, 8417.20.00 OR 8417.80.10
84181090 Combined refrigerator-freezers, fitted with separate external doors -- other 8% 5% 0%
84182100 Refrigerators, household type, compression-type 8% 5% 0%
84182200 Refrigerators, household type, absorption-type, electrical8% 5% 0%
84182900 Refrigerators, household type, nes 8% 5% 0%
84183010 Freezers of the chest type, not exceeding 800 l capacity -- household type 8% 0% 0%
84184010 Freezers of the upright type, not exceeding 900 l capacity -- Blood bank type; 8% 0% 0%
Household type; With minimum temperature capability to -85 degrees C at 30
degrees C
84185010 Refrigerating or freezing chests, cabinets, display counters, show-cases and similar 7% 5% 0%
refrigerating or freezing furniture -- refrigerating or refrigerating-freezing type
84185021 Refrigerating or freezing chests, cabinets, display counters, show-cases and similar 6% 0% 0%
refrigerating or freezing furniture -- Display counter; Ice merchandisers; Reach-in
frozen food and ice cream merch
84186120 Refrigerating or freezing equipment and heat pumps - compression type units whose 7% 0% 0%
condensers are heat exchangers -- Commercial refrigerating installations (store type)
84186191 Refrigerating or freezing equipment and heat pumps - compression type units whose 6% 0% 0%
condensers are heat exchangers -- Batch or blast type chillers; Beverage dispensers,
all types; Blood bank or laborato
84186910 Refrigerating or freezing equipment and heat pumps - excl. compression type units 6% 0% 0%
whose condensers are heat exchangers -- Batch freezers; Condensate pumps for air
conditioners, water coolers and ice m
84189120 Furniture designed to receive refrigerating or freezing equipment -- For the goods of 6% 0% 0%
tariff item No. 8418.50.21, 8418.61.91 or 8418.69.10
84191100 Instantaneous gas water heaters 6.5% 0% 0%
84191900 Instantaneous or storage water heaters, non-electric, nes6.5% 0% 0%
84193110 Dryers for agricultural products -- Dehydration machines for fruits and vegetables; 6% 0% 0%
Potato dryers
84193210 Dryers for wood, paper pulp, paper or paperboard -- for paper pulp, paper or 6% 0% 0%
paperboard
84193991 Non-domestic, non-electric dryers, nes -- Air heaters; Burners, gas or electric; 6% 0% 0%
84194010 Distilling or rectifying plant -- liquid or gas recovery systems 6% 0% 0%
84198190 Machinery for making hot drinks or for cooking or heating food, non domesitc -- other 6% 0% 0%
84198921 Machinery, plant or laboratory equipment for the treatment of materials by a process 6% 0% 0%
involving a change of temperature, nes -- Autoclaves other than for cooking or
heating food; Batch mixers with a ch
84198990 Machinery, plant or laboratory equipment for the treatment of materials by a process 6.5% 0% 0%
involving a change of temperature, nes -- other
84201010 Calendering or rolling machines, excluding for metals or glass -- the following, 6% 0% 0%
excluding soft calendering machines or calender laminators for printed circuit board
production: Embossing machines, ca
84212190 Filtering or purifying machinery and apparatus for water -- other 6% 0% 0%
84212210 Filtering or purifying machinery and apparatus for beverages,excl. water -- to be 6% 0% 0%
employed in the manufacture of beer, excluding lauter tun agitators; Membrane
presses for wine-making
84212320 Oil or petrol-filters for internal combustion engines -- For use with sparkignition 3.5% -0%
reciprocating engines, of a cylinder capacity not exceeding 5,703.7 cc, for use in the
repair of road tractors for s
84212390 Oil or petrol-filters for internal combustion engines -- other 6% -0%
84212990 Filtering or purifying machinery and apparatus for liquids, nes -- other 6% 0% 0%
84213190 Intake air filters for internal combustion engines -- other2.5% -0%
84213990 Filtering or purifying machinery and apparatus for gases, nes -- other 6% 0% 0%
84221190 Dish washing machines of the household type -- other 8% 0% 0%
84221900 Dish washing machines (excl. the household type) 6% 0% 0%
84222091 Machinery for cleaning or drying bottles or other containers -- Cleaning systems for 6% 0% 0%
beer kegs or bottles, cans, drums, barrels or similar containers; Surgical cart or
container washing and rinsing sy
84223091 Machinery for filling, closing, sealing, or labelling bottles, cans, boxes, bags or other 6% 0% 0%
containers; machinery for capsuling bottles, jars, tubes and similar containers;
machinery for aerating bevera
84224091 Packing or wrapping machinery (including heat-shrink wrapping machinery), nes --6% 0% 0%
Aseptic packaging machines for filling and sealing institutional portion size packages;
Automatic wrap-around cartoners
84231000 Personal weighing machines, including baby scales; household scales 6.5% 0% 0%
84232000 Scales for continuous weighing of goods on conveyors 6.5% 0% 0%
84233000 Constant weight scales and scales for discharging a predetermined weight of material 6.5% 0% 0%
into a bag or container, including hopper scales
84238100 Weighing machinery having a maximum weighing capacity <= 30 kg nes, nes 6.5% 0% 0%
84238200 Weighing machinery having a maximum weighing capacity > 30 kg but =<5000 kg, 6.5% 0% 0%
nes
84238900 Weighing machinery, nes 6.5% 0% 0%
84239000 Weighing machine weights of all kinds; parts of weighing machinery 6.5% 0% 0%
84241000 Fire extinguishers, whether or not charged 6.5% 0% 0%
84242010 Spray guns and similar appliances -- the following, excluding trigger sprayers, shut-6% 0% 0%
off guns for high pressure cleaning applications and high pressure car wash systems:
Paint baking spray booths;
84243090 Steam or sand blasting machines and similar jet projecting machines -- other 6% 0% 0%
84248990 Mechanical appliances for projecting, dispersing or spraving liquids or powders, excl. 6% 0% 0%
agricultural or horticultural, nes -- other
84249010 Parts of mechanical appliances for projecting, dispersing or spraving liquids or 6.5% 0% 0%
powders, fire extinguishers, spray guns and similar appliances, steam or sand
blasting machines, etc. -- Of the goods
84271091 Self-propelled works trucks powered by an electric motor -- the following, excluding 6% 0% 0%
solid cushion tired fork-lift trucks, cat electric lift trucks, crown lift trucks or pneumatic
tired fork-lift truc
84272011 Self-propelled works trucks, nes -- the following, excluding gasoline or diesel fuelled 6% 0% 0%
with 3 or 4 wheel drive and solid cushion tires: Rough terrain type; Yard type, of a lift
capacity exceeding 2,7
84272091 Self-propelled works trucks, nes -- the following, excluding Aircraft container pallet 6% 0% 0%
loaders and propane powered pneumatic tired fork-lift trucks: Container stackers and
carriers, of a lift capacity
84279010 Trucks fitted with lifting or handling equipment, non-powered -- Industrial Hand trucks 6% 0% 0%
with a vertical lifting capacity not exceeding 1 m
84368091 Agricultural, horticultural, forestry or bee-keeping machinery, including germination 6% 0% 0%
plant, nes -- Chippers or shredders, of a maximum capacity exceeding 7.5 cm;
84371091 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables -6% 0% 0%
- grain cleaners, samplers or testers
84378010 Machinery used in the milling industry or for the working of cereals or dried 6% 0% 0%
leguminous vegetables, other than farm-type machinery -- Crumblers and mixers for
feed preparation; Roller mills or flakin
84381010 Bakery machinery and machinery for the manufacture of macaroni, spaghetti or 6% 0% 0%
similar products -- Automatic combination bun dividers/rounders; Automatic make-up
systems for bread or rolls;
84382010 Machinery for the manufacture of confectionary, cocoa or chocolate -- Coating and 6% 0% 0%
polishing pans for the candy industry; Comminuting machines for the candy industry;
84384010 Brewery machinery -- Fermenting tanks; Miniature breweries6% 0% 0%
84385091 Machinery for the preparation of meat or poultry -- Bone separators; Cutlet pounding 6% 0% 0%
machines; Desinewing or deboning machines;
84386010 Machinery for the preparation of fruits, nuts or vegetables -- the following, excluding 6% 0% 0%
salad and vegetable preparation systems: Bean sprout germination machines; Hash
brown processing equipment; Pota
84388091 Machinery for the industrial preparation or manufacture of food or drink, excl. 6% 0% 0%
machinery for the extraction or preparation of animal or fixed vegetable fats or oils,
nes -- Aseptic juice systems;
84389020 Parts of machinery for the industrial preparation or manufacture of food or drink, excl. 2.5% 0% 0%
machinery for the extraction or preparation of animal or fixed vegetable fats or oils --
Dies and rolls for fee
84391010 Machinery for making pulp of fibrous cellulosic material -- Agitators for blending and 6% 0% 0%
homogenizing pulp fibre/liquid suspensions in high density storage towers;
84392090 Machinery for making paper or paperboard -- other 6% 0% 0%
84393010 Machinery for finishing paper or paperboard -- the following, excluding machinery for 5% 0% 0%
finishing (coating) photographic paper, off machine coaters or other coating
machines, and production machinery fo
84401010 Book-binding machinery, including book-sewing machines -- office type hot-glue 5% 0% 0%
binding machines
84411010 Cutting machines for paper pulp, paper or paperboard of all kinds -- For use with the 6% 0% 0%
goods of heading No. 84.39, excluding the following: Cutter layboys; Cutting
machines for photographic paper;
84425010 Printing type, blocks, plates, cylinders and other printing components; blocks, plates, 4.5% 0% 0%
cylinders and lithographic stones, prepared for printing purposes -- Printing type,
chases, coins and slugs
84425090 Printing type, blocks, plates, cylinders and other printing components; blocks, plates, 6% 0% 0%
cylinders and lithographic stones, prepared for printing purposes -- other
84431120 Reel fed offset printing machinery -- With an image or printing area less than 2,413 4.5% 0% 0%
cm2
84431200 Sheet fed, office type (sheet size not exceeding 22x36 cm) offset printing machinery 4.5% 0% 0%
84431920 Offset printing machinery, nes -- With an image or printing area less than 2,413 cm2 4.5% 0% 0%
84432120 Reel fed letterpress printing mach, excl. flexographic printing -- With an image or 4% 0% 0%
printing area less than 2,413 cm2
84432920 Letterpress printing machinery, excl. flexographic printing, nes -- With an image or 4.5% 0% 0%
printing area less than 2,413 cm2
84433020 Flexographic printing machinery -- With an image or printing area less than 2,413 4.5% 0% 0%
cm2
84435100 Ink-jet printing machines 4.5% 0% 0%
84435920 Printing machinery, nes -- With an image or printing area less than 2,413 cm2 4.5% 0% 0%
84436091 Machines for uses ancillary to printing -- Auto-feeders (sheet sizes 15.2 cm x 22.9 cm 6% 0% 0%
to 61 cm x 66 cm);
84501110 Automatic washing machines, of a dry linen capacity not exceeding 10 kg -- Coin or 8% 5% 0%
token operated, including tickets; Household type, not including machines which both
wash and dry
84501200 Washing machines of a dry linen capacity =<10kg, with built-in dryer, nes 8% 5% 0%
84501900 Household or laundry-type washing mach of a dry linen capacity =<10kg, nes 8% 5% 0%
84511010 Dry-cleaning machines o/t hdg No 84.50 -- the following, excluding dry cleaning base 6% 0% 0%
unit machines: Of a dry linen capacity of 9 kg or more but not exceeding 90 kg;
Transfer type
84512100 Drying machines (o/t hdg No 84.50) each of a dry linen cap <= 10 kg 8% 5% 0%
84513010 Ironing mach & presses (including fusing presses) o/t hdg No 84.50 -- Accessory 6% 0% 0%
steam irons for commercial laundries; Vacuum and leated pressing tables
84514010 Washing, bleaching or dyeing machines (o/t machines of heading No 84.50) -- Carpet 6% 0% 0%
shampooers; Carpets, drapery and upholstery cleaning machines; Fish net washing
machines
84518010 Mach for wring/dress/finishing/coating or impreg tex yarns etc -- Automatic vertical 6% 0% 0%
blind fabricating machines; Domestic clothes wringers; Steamers for flat and circular
knit fabrics;
84522110 Automatic sewing machines, other than book-sewing machines, nes -- Single needle 6% 0% 0%
(head) quilting machines, other than those for the textile industry
84524010 Furniture, bases and covers for sewing machines and parts thereof -- for Domestic 9% 0% 0%
Sewing machines
84531091 Machinery for preparing,tanning or working hides, skins or leather -- For cutting 6% 0% 0%
strips; For tumble drying hides; For turning pelts
84542020 Ingot moulds & ladles used in metallurgy or metal foundries -- other Ingot moulds 3.5% 0% 0%
84542030 Ingot moulds & ladles used in metallurgy or metal foundries -- ladles 6.5% 0% 0%
84543010 Casting machines used in metallurgy or metal foundries -- Vacuum or centrifugal 3% 0% 0%
casting machines to be employed in the jewellery industry
84561090 Mach-tls for work any mat by rem of mat optd by laser/light/photo beam prc -- other 6% 0% 0%
84562090 Mach-tls for work any mat by rem of mat optd by ultrasonic processes -- other 6% 0% 0%
84569990 Mach-tls for work any mat by rem of mat optd by electro-chem plasma arc, nes --6% 0% 0%
other
84573000 Multi-station transfer machines for working metal 6% 0% 0%
84581110 Horizontal lathes numerically controlled for removing metal -- Disc and drum brake 6% 0% 0%
lathes
84581910 Horizontal lathes nes for removing metal -- brake lathes, for passenger automobiles 6% 0% 0%
and light trucks, excluding portable type;
84589190 Lathes nes numerically controlled for removing metal -- other 6% 0% 0%
84592110 Drilling mches nes; numerically controlled for removing metal -- With up to 3 axis 6% 0% 0%
control, with table sizes of 107 cm x 107 cm or more but not exceeding 152 cm x 152
cm
84592910 Drilling mches nes, for removing metal -- The following, excluding radial arm drill 6% 0% 0%
presses, bench top 203mm drill presses and T-drills (machine for tapping into
pipelines): Bench top 228 mm drill pre
84593110 Boring-milling mches nes, numerically controlled for removing metal -- Open-sided (c-6% 0% 0%
type) with vertical spindle
84593990 Boring-milling mches nes for removing metal -- other 6% 0% 0%
84594010 Boring machines nes for removing metal -- Portable bar machines 6% 0% 0%
84596110 Milling machines nes, numerically controlled for removing metal -- Bridge type, 6% 0% 0%
vertical spindle, with mobile table; Plano or gantry type, with vertical spindle
84602910 Grinding mach where pos of one axis to an acc to 0.01mm nes for rem mtl -- Band or 6% 0% 0%
circular saw grinders, capable of simultaneously grinding the two side faces of a saw
blade
84609091 Mach-tools for deburring polishing etc for fin mtl nes o/t hdg 84.61 -- belt type 6% 0% 0%
sanding machines of a belt width of 50.8 mm or more but not exceeding 152.4mm;
Polishing machines of a power not excee
84615011 Sawing or cutting-off machines by removing metal -- horizontal band sawing 6% 0% 0%
machines, of a round or square capacity not exceeding 152.4 cm
84615091 Sawing or cutting-off machines by removing metal -- horizontal band sawing 6% 0% 0%
machines, of a round or square capacity not exceeding 152.4 cm; Vertical band
sawing machines, of a capacity not exceeding 38
84622191 Bending folding stgting or flattening mach (inc presses) n/c for wrkng mtl --6% 0% 0%
Combination straightener/feeders; Press brakes with capacities of 200 tonnes or
more but not exceeding 2,000 tonnes and le
84622991 Bending/folding/stgting or flattening mach (inc presses) nes for wrkng mtl --6% 0% 0%
Combination straightener/feeders; Hydraulic pipe benders for automotive muffler
production; Press brakes;
84623110 Shearing mach (inc presses) o/t combined punch/shear mach n/c for wrkg mtl --6% 0% 0%
Combination cut to length slitting lines; Hydraulic cable strippers and choppers (scrap
recovery); Slitters used for strip
84623910 Shearing mach (inc presses) o/t combined pnnch/shear mach nes for wrkg mtl --6% 0% 0%
Band saw shears; Cold shearers for shapes; Cols strip shearers; Combination cut to
length slitting lines;
84624921 Punching/notching mach including comb punch/shear mach nes for wrkg metal --6% 0% 0%
Bench type presses; Complete coil or sheet processing lines
84629199 Hydraulic presses for working metal -- other 6% 0% 0%
84629919 Presses nes for working metal -- other 6% 0% 0%
84629999 Presses nes for working metal -- other 6% 0% 0%
84631010 Draw-benches for bars/tubes/profiles wire or the like working metal -- Intermediate 6% 0% 0%
and fine wire drawing machines (non-ferrous), not including triple acting drawing
presses;
84633010 Machines for working metal wire -- Semiautomatic wire coat hanger forming 5% 0% 0%
machines; Wire pointing machines (ferrous)
84639010 Mach-tls for wrkg mtl/sntrd mtl carbd or cermets nes w/o remove matrl nes --6% 0% 0%
Automotive brake shoe rivetters; Flexible tube making machines;
84642010 Grindg/polish mach for wrkg ston/ceram/concr/asb/cem or for cold wrkg gls -- Glass 6% 0% 0%
contact lens polishing machines; Hand-operated edgers for glass spectacle lens
finishing
84649010 Mach-tls for wrkg ston/ceram/concr/asb-cement etc or for cold wrkg gls nes --6% 0% 0%
Moulding machines for disc brake pads; Splitting machines for concrete blocks
84659110 Sawing machines for working wood/cork/ bone/hard rubber/plastics etc -- The 6% 0% 0%
following, excluding bench top 203 mm or 304 mm two wheel wood cutting band
saws, bench top 254mm three wheel wood cutting b
84659210 Planing/milling or moulding (by cutting) mach for working wood/plastic etc -- end 6% 0% 0%
matching machines for manufacturing tongue and groove lumber; Groovers including
v-groovers;
84659310 Grinding/sanding or polishing mach for working wood/cork/bone/hard rubber -- The 6% 0% 0%
following, excluding wood profile grinders, floor sanders and grinding or polishing
machines for optical equipment: Bra
84659410 Bending or assy mach for wrkg wood/cork/ bone/hard rubber/hard plastics --6% 0% 0%
Dowelling machines, drill, glue and insert, with trim optional, manual feed, not
numerically controlled;
84659510 Drilling or morticing mach for wrkg wood /cork/bone/hrd rubber/hrd plastic -- the 6% 0% 0%
following, excluding Automatic multi-spindle boring machines with rotating heads and
numerical control point-to-point
84659610 Splitting/slicing or paring mach for wrkg wood/cork/bne/hrd rubber etc -- Chippers, 6% 0% 0%
woodworking; Horizontal feed hammer wood shearers; Log splitters;
84659910 Mach-tls for working wod/crk/bne/hrd rubber/hrd plas or sim hrd mat nes -- Crozing or 6% 0% 0%
champhering machines; Debarkers; Debarker/chipper systems; Delimbers; Delimbing
attachments;
84671110 Tools for working in the hand, pneumatic rotary type -- Stoper drills 6% 0% 0%
84671910 Tools for working in the hand, pneumatic type nes -- Paving breakers with piston 6% 0% 0%
diameters of 7.6 cm or more but not exceeding 8.3 cm and weight ranges of 2 kg or
more but not exceeding 2.3 kg;
84681000 Torches, hand-held, for soldering, brazing or welding 6% 0% 0%
84682000 Gas-operated machinery for welding nes 4.5% 0% 0%
84689010 Welding machinery parts -- Of the goods of tariff item No. 8468.10.00 2.5% 0% 0%
84721000 Office duplicating machines 4.5% 0% 0%
84729010 Office machines, nes -- Machines for wire stitching or stapling; Telegraph perforating 2.5% 0% 0%
machines
84762110 Automatic beverage-vending machines, incorporating heating or refrigerating devices 6% 0% 0%
-- for vending incup hot beverages, with no more than three selections
84768110 Automatic goods-vending machines (excl. beverage-vending machines), 6% 0% 0%
incorporating heating or refrigerating devices -- for vending French fried potatoes or
chicken nuggets
84768910 Automatic goods-vending machines (excl. beverage-vending machines), excl. 6% 0% 0%
incorporating heating or refrigerating devices -- for dispensing tampons or sanitary
napkins
84771010 Injection-moulding machines for working rubber or plastics nes -- Multi-slide, plastic, 3% 0% 0%
single or continuous strip, of a capacity not exceeding 45 tonnes, for the production
of small precision compone
84772010 Extruders for working rubber or plastics nes -- With a screw diameter of 88.9 mm or 6% 0% 0%
more but not exceeding 508 mm, for working rubber;
84775111 Mach for moulding/retreading pneu tires or to mould/form inner tubes nes -- for 3% 0% 0%
splicing inner tubes of a flat tube width of 14 cm or more but not exceeding 69 cm
84775121 Mach for moulding/retreading pneu tires or to mould/form inner tubes nes --6% 0% 0%
retreading equipment, excluding automatic radial vulcanizers (hydraulic tire curing
presses)
84775911 Mach for moulding or otherwise forming rubber or plastics nes -- presses, including 6% 0% 0%
Hydraulic, of a capacity not exceeding 5,000 tonnes, compression and injection
moulding
84775921 Mach for moulding or otherwise forming rubber or plastics nes -- Sheet moulded 3% 0% 0%
compound presses
84778091 Mach for working rubber or plastics or for the mfr of prods therefrom -- Accumulators; 9% 0% 0%
84792010 Machinery for the extraction or preparation of animal or fixed vegetable fats or oils, 6% 0% 0%
having individual functions, nes -- Hydrogen generators; Oil refiners
84793010 Press for the mfr of part/fib board or for treat of wood nes w/ indiv func -- Log 6% 0% 0%
debarkers; Presses, excluding membrane type
84794010 Rope or cable-making machines, nes having individual functions -- Stranders, cablers 6% 0% 0%
or twinners
84795091 Industrial robots, not elsewhere specified or included -- Articulated arm with pay load 6% 0% 0%
capacity not exceeding 3 kg; Linear, four or five axis with payload capacity not
exceeding 50 kg;
84798110 Machines for treating metal, incl. electric wire coil-winders, having individual 6% 0% 0%
functions, nes -- Coil winders; For pickling, cable sheathing or coating, excluding bulk
coating;
84798210 Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or 5% 0% 0%
stirring machines, having individual functions, nes -- the following, excluding semi-
automatic starch preparatio
84798920 Machines and mechanical appliances, having individual functions, nes -- Carpet 7.5% 0% 0%
sweepers; Electric motor driven household air humidifiers or air dehumidifiers,
excluding appliances of heading No. 84.1
84798930 Machines and mechanical appliances, having individual functions, nes -- Machinery 4.5% 0% 0%
to be employed in the manufacture of fertilizers from fish or fish waste;
84798941 Machines and mechanical appliances, having individual functions, nes -- Industrial 6% 0% 0%
solid waste compactors; Waste or refuse compactors, electrically powered, utilized
on aircraft, trains, ships or buse
84798991 Machines and mechanical appliances, having individual functions, nes -- Abrasive 6% 0% 0%
blast recovery machinery; Balers; Brake pad curing presses; Compactors, excluding
trash compactors;
84802000 Bases, mould 6.5% 0% 0%
84803000 Patterns, moulding 2.5% 0% 0%
84804190 Moulds, injection or compression types, for metal or metal carbides -- other 6% 0% 0%
84807110 Moulds, injection or compression types, for rubber or plastics -- injection type, 6% 0% 0%
excluding male and female moulds for strech blow moulding and moulds for shoes,
boots and sandals;
84807900 Moulds for rubber or plastics, nes 6% 0% 0%
84821010 Bearings, ball -- Front wheel, double row angular contact type, of an external 6% 0% 0%
diameter not exceeding 76 mm for motor vehicles of Chapter 87;
84822010 Bearings, tapered roller, including cone and tapered roller assemblies -- Single row 5.5% 0% 0%
tapered roller bearings, of an external diameter not exceeding 168.275 mm,
excluding those for use in the manufactu
84828010 Bearings, ball or roller, nes, including combined ball/roller bearings -- water pump 5.5% 0% 0%
type, for use in motor vehicles of Chapter 87
84829110 Balls, needles and rollers for bearings -- cylindrical needle rollers of a diameter not 5.5% 0% 0%
exceeding 6.35 mm and a length not less than three times the diameter;
84829191 Balls, needles and rollers for bearings -- of steel 3.5% 0% 0%
84829911 Bearing parts, nes -- For the goods of tariff item No. 8482.10.10 or 8482.20.10 5.5% 0% 0%
84829991 Bearing parts, nes -- For the goods of tariff item No. 8482.10.10 or 8482.20.10 5.5% 0% 0%
84832000 Bearing housings, incorporating ball or roller bearings4.5% -0%
84833000 Bearing housings,not incorporating ball/roller bearing;plain shaft bearing 4.5% -0%
84834091 Gears and gearing,ball screws,gear boxes,speed changers/torque converters --2.5% -0%
Gears, gear boxes and other speed changers; Hydrostatic drives and transmissions
for machinery; Screw type actuators
84835020 Flywheels and pulleys, including pulley blocks -- Flywheels2.5% -0%
84835090 Flywheels and pulleys, including pulley blocks -- other2.5% 0% 0%
84836090 Clutches and shaft couplings (including universal joints) -- other 2.5% -0%
84839020 Parts of power transmission equipment or oth gds used to transmit power -- Of the 2.5% -0%
goods of tariff item No. 8483.40.91 or 8483.50.90
84839030 Parts of power transmission equipment or oth gds used to transmit power -- Of the 2.5% -0%
goods of tariff item No. 8483.20.00, 8483.30.90, 8483.50.20 or 8483.60.90
84841090 Gaskets of metal sheeting combined with other material -- other 2.5% 0% 0%
84842090 Mechanical seals -- Other 3.5% 0% 0%
84849090 Gasket sets consisting of gaskets of different materials -- other 2.5% 0% 0%
84859090 Machinery parts, non-electrical, nes -- other 3.5% 0% 0%
85011012 Electric motors of an output not exceeding 37.5 W -- Synchronous and stepper Gear 6% 0% 0%
Motors and the
85011099 Electric motors of an output not exceeding 37.5 W -- Other6% 3% 0%
85012090 Universal AC/DC motors of an output exceeding 37.5 W -- Other 4% 0% 0%
85013120 DC motors, DC generators, of an output not exceeding 750 W -- Generators; Other 4% 0% 0%
motors of an output exceeding 37.5 W but not exceeding 75 W
85013130 DC motors, DC generators, of an output not exceeding 750 W -- Other motors of an 8% 0% 0%
output exceeding 75 W but not exceeding 750 W
85013220 DC motors,DC generators,of an output exceeding 750 W but <= 75 KW -- Motors for 6% 0% 0%
use as the primary source of mechanical power for electric powered vehicles of
subheading No. 8703.90
85013290 DC motors,DC generators,of an output exceeding 750 W but <= 75 KW -- Other 2% 0% 0%
85013320 DC motors,DC generators,of an output exceeding 75 KW but <= 375 KW --2.5% 0% 0%
Generators; Other motors of an output exceeding 75 kW but not exceeding 149 kW
85013330 DC motors,DC generators,of an output exceeding 75 KW but <= 375 KW -- Other 9% 3% 0%
motors of an output exceeding 149 kW but not exceeding 375 kW
85013420 DC motors, DC generators, of an output exceeding 375 KW -- Other Motors 6% 3% 0%
85013430 DC motors, DC generators, of an output exceeding 375 KW -- DC Generators 2.5% 0% 0%
85014022 AC motors, single-phase, nes -- Gear motors; Motorized conveyor pulley drums and 3% 0% 0%
pulleys
85014029 AC motors, single-phase, nes -- Other 8% -0%
85014039 AC motors, single-phase, nes -- Other 6% 3% 0%
85015190 AC motors, multi-phase, of an output not exceeding 750 W -- Other 2.5% 0% 0%
85015220 AC motors, multi-phase, of an output exceeding 750 W but <= 75 KW -- Other gear 3.5% 0% 0%
motors
85015391 AC motors, multi-phase, of an output exceeding 75 KW -- Of an output not exceeding 6% 3% 0%
149 kW
85015399 AC motors, multi-phase, of an output exceeding 75 KW -- Of an output exceeding 2.5% 0% 0%
149 kW
85016190 AC generators (alternators), of an output not exceeding 75 KVA -- Other 2.5% 0% 0%
85016290 AC generators, of an output exceeding 75 KVA but not exceeding 375 KVA -- Other 2.5% 0% 0%
85016390 AC generators, of an output exceeding 375 KVA but not exceeding 750 KVA -- Other 2.5% 0% 0%
85016491 AC generators, of an output exceeding 750 KVA -- for use in the manufacture of 6% 2.5% 0%
generator sets
85016499 AC generators, of an output exceeding 750 KVA -- Other9.5% 2.5% 0%
85021190 Generating sets,diesel or semi-diesel engines,of an output <= 75 KVA -- Other 6% 0% 0%
85021200 Generating sets,diesel or semi-diesel exceeding 75 KVA but <= 375 KVA 6% 0% 0%
85021300 Generating sets,diesel or semi-diesel engines,of an output <= 375 KVA 6% 0% 0%
85022090 Generating sets with spark-ignition internal combustion piston engines -- Other 6% 0% 0%
85023910 Electric generating sets, nes -- The following, excluding 400 Hz frequency changers: 6% 2.5% 0%
Gas turbine-driven; Hydraulic turbine-driven; Steam turbine-driven; Thermo-electric
DC
85024000 Electric rotary converters 6% 0% 0%
85041000 Ballasts for discharge lamps or tubes 7% 5% 0%
85042190 Liquid dielectric transformers having a power handling capacity =<650 KVA -- Other 6% 5% 0%
85042290 Liq dielectric transf having a power handling cap >650 KVA but=<10,000KVA -- Other 9.5% 5% 0%
85042390 Liq dielectric transf having a power handling cap. exceeding 10,000 KVA -- Other 9.5% 5% 0%
85043110 Transformers electric power handling capacity not exceeding 1 KVA, nes -- for use in 3.5% 0% 0%
the manufacture of lightwave transmission systems
85043190 Transformers electric power handling capacity not exceeding 1 KVA, nes -- Other 6% 5% 0%
85043290 Transformers electric power handling capacity > 1 KVA but =<16 KVA, nes -- Other 6% 5% 0%
85043390 Transformers electric power handling capacity > 16 KVA but =<500 KVA -- Other 6% 5% 0%
85043490 Transformers electric having a power handling capacity > 500 KVA, nes -- Other 9.5% 5% 0%
85044010 Static converters, nes -- Commercial battery chargers, excluding those for charging 6.5% 5% 0%
batteries used in miners' safety lamps and those for use in the manufacture of railway
or tramway passenger vehic
85044040 Static converters, nes -- Speed drive controllers for electric motors 6.5% 5% 0%
85045090 Inductors, electric -- Other 3% 0% 0%
85051100 Permanent magnets and art. intended to become permanent magnets,of mtl 2% 0% 0%
85051990 Permanent magnets and articles intended to become permanent magnets, nes --4.5% 0% 0%
Other
85052090 Electro-magnetic couplings, clutches and brakes -- Other3% 0% 0%
85061090 Manganese dioxide primary cells and primary batteries -- Other 7% 5% 0%
85063000 Mercuric oxide primary cells and primary batteries 7% 0% 0%
85064000 Silver oxide primary cells and primary batteries 7% 0% 0%
85065090 7% 5% 0%
85066000 Air-zinc primary cells and primary batteries 7% 5% 0%
85068090 Primary cells and primary batteries, nes -- Other 7% 5% 0%
85069090 Parts of primary cells and primary batteries -- Other 2.5% 0% 0%
85071000 Lead-acid electric accumulators of a kind used for starting piston engines 7% -0%
85072010 Lead-acid electric accumulators nes -- for use as the primary source of electrical 7% 0% 0%
power for electrically-powered vehicles of subheading No. 8703.90
85072090 Lead-acid electric accumulators nes -- Other 7% -0%
85073020 Nickel-cadmium electric accumulators -- for use as the primary source of electrical 7% 0% 0%
power for electrically-powered vehicles of subheading No. 8703.90
85073090 Nickel-cadmium electric accumulators -- Other 7% -0%
85074010 Nickel-iron electric accumultors -- for use as the primary source of electrical power for 7% 0% 0%
electrically-powered vehicles of subheading No. 8703.90
85074090 Nickel-iron electric accumultors -- Other 7% -0%
85078020 Electric accumulators, nes -- for use as the primary source of electrical power for 7% 0% 0%
electrically-powered vehicles of subheading No. 8703.90
85078090 Electric accumulators, nes -- Other 7% -0%
85079090 Parts of electric accumulators, including separators therefor -- Other 3% 0% 0%
85081010 Drills, hand-held, with self-contained electric motor -- Drills, excluding hammer drills 6% 0% 0%
and bow drills, powered y alternatting current, with chuck capacities of 9.5 mm or
12.7 mm
85082010 Saws, hand-held, with self-contained electric motor -- Circular Saws capable of 6% 0% 0%
accommodating blades with diameters of 152 mm or more but not exceeding 254
mm; Rail saws for cutting railways rails
85088010 Tools, nes, hand-held, with self-contained electric motor -- Angle sanders capable of 6% 0% 0%
accommodating abrasive discs with diameters of 178 mm and 229 mm; Trowels and
screeds
85091000 Domestic vacuum cleaners 8% 3% 0%
85094010 Domestic food grinders and mixers; fruit or vegetable juice extractors -- Grape 8% 0% 0%
crushers for domestic purposes
85098010 Electro-mechanical domestic appliances,with self-contained electric motor --8% 0% 0%
Ultrasonic vaporizers
85099012 Parts of electro-mech dom appliances with self-contained electric motor -- Of the 3% 0% 0%
goods of tariff item No. 8509.40.10 or 8509.80.10
85099013 Parts of electro-mech dom appliances with self-contained electric motor -- Of the 8% 0% 0%
goods of tariff item No. 8509.10.00
85099092 Parts of electro-mech dom appliances with self-contained electric motor -- Of the 3% 0% 0%
goods of tariff item No. 8509.40.10 or 8509.80.10
85099093 Parts of electro-mech dom appliances with self-contained electric motor -- Of the 8% 0% 0%
goods of tariff item No. 8509.10.00
85102010 Hair clippers, with self-contained electric motor -- For cutting pet hair; Alternating 6% 2.5% 0%
current-powered, for cutting human hair
85111000 Spark plugs 6% -0%
85112000 Ignition magnetos, magneto-generators and magnetic flywheels6% 0% 0%
85113000 Distributors and ignition coils 6% -0%
85114090 Starter motors -- Other 6% -0%
85115000 Generators and alternators 2.5% -0%
85118090 Glow plugs and other ignition or starting equipment nes -- Other 2.5% -0%
85119090 Parts of electrical ignition or starting equipment -- Other6% 4% 0%
85121000 Lighting or signalling equipment of a kind used on bicycles5.5% 3% 0%
85122090 Lighting or visual signalling equipment nes -- Other 6% -0%
85123090 Sound signalling equipment -- Other 6.5% -0%
85124000 Windscreen wipes, defrosters and demisters 6% -0%
85129090 Parts of electrical lighting, signalling and defrosting equipment -- Other 6% -0%
85131090 Portable electric lamps designed to function by their own source of energy -- Other 7% 5% 0%
85139090 Parts of portable elect lamps designed to function by own source of energy -- Other 3.5% 0% 0%
85141011 Industrial & laboratory electric resistance heated furnaces & ovens -- Carburizing 6% 0% 0%
furnaces; Furnaces for heating metal; Furnaces for melting glass, crucible-type, with
a capacity not exceeding 50 kg;
85141090 Industrial & laboratory electric resistance heated furnaces & ovens -- Other 7% 0% 0%
85142011 Industrial&laboratory electric induction or dielectric furnaces and ovens -- Diffusion 6% 0% 0%
furnaces; Industion furnaces; Vacuum ovens
85142090 Industrial&laboratory electric induction or dielectric furnaces and ovens -- Other 7% 0% 0%
85143011 Industrial & laboratory electric furnaces & ovens nes -- furnaces for melting or heat-6% 0% 0%
treating metal
85143090 Industrial & laboratory electric furnaces & ovens nes -- Other 7% 0% 0%
85144090 Industrial&laboratory electric induction or dielectric heating equip nes -- Other 6% 0% 0%
85151100 Electric soldering irons & guns 6.5% 0% 0%
85151910 Electric brazing or soldering machines and apparatus nes -- machines for soldering 6% 0% 0%
or desoldering electrical or electronic components to printed circuit boards; Machines
for soldering armatures;
85152110 Electric mach/app for resistance welding of metal fully or partly auto -- High frequency 4.5% 0% 0%
or ultra high frequency electric resistance welding appaaratus
85152190 Electric mach/app for resistance welding of metal fully or partly auto -- Other 6% 0% 0%
85152910 Electric mach/app for resistance welding of metal nes -- High frequency or ultra 4.5% 0% 0%
frequency electric resistance welding apparatus
85152990 Electric mach/app for resistance welding of metal nes -- Other 6% 0% 0%
85153100 Elec mach&app for arc (inc plasma arc) welding of mtl fully or partly auto 6% 0% 0%
85153900 Electric mach/app for arc (inc plasma arc) welding of metals nes 6% 0% 0%
85158000 Electric/laser/ultrasonic mach for weld/cut nes or for hot spray of mtl 6% 0% 0%
85161020 Electric instantaneous or storage water heaters and immersion heaters -- Immersion 6% -0%
heaters for use in motor vehicles
85161090 Electric instantaneous or storage water heaters and immersion heaters -- Other 6.5% 0% 0%
85162100 Electric space heating apparatus, having storage heating radiators 8% 0% 0%
85162900 Electric space heating apparatus and electric soil heating apparatus, nes 7% 5% 0%
85163290 Electro-thermic hair-dressing apparatus, nes -- Other 6.5% 5% 0%
85163310 Electro-thermic hand-drying apparatus -- Wall mounted 6% 0% 0%
85166020 Ovens; cookers,cooking plates,boiling rings,grillers and roasters,elec,nes -- ovens 8% 5% 0%
and cookers (cooking stoves or ranges)
85166090 Ovens; cookers,cooking plates,boiling rings,grillers and roasters,elec,nes -- Other 8% 5% 0%
85167110 Electro-thermic coffee or tea makers, domestic, nes -- Coffee makers 9% 5% 0%
85167120 Electro-thermic coffee or tea makers, domestic, nes -- tea makers 8% 5% 0%
85167290 Electro-thermic toasters, domestic -- Other 6% 0% 0%
85167990 Electro-thermic appliances, domestic, nes -- Other 6.5% 5% 0%
85168090 Electric heating resistors -- Other 6.5% 0% 0%
85182100 Single loudspeakers, mounted in the same enclosure 6.5% 0% 0%
85182200 Multiple loudspeakers, mounted in the same enclosure 6.5% 0% 0%
85182990 Loudspeakers, nes -- Other 6.5% 0% 0%
85183099 Headphones, earphones and combined microphone/speaker sets -- Other 4.5% 0% 0%
85184090 Audio-frequency electric amplifiers -- Other 6.5% 0% 0%
85185000 Electric sound amplifier sets 6.5% 3% 0%
85189030 Parts of microphones,loudspeakers,headphones,earphones&elec sound ampli -- Of 4% 0% 0%
other audiofrequency electric amplifiers; Of telephone handsets; Other, of
loudspeakers
85189090 Parts of microphones,loudspeakers,headphones,earphones&elec sound ampli --4.5% 0% 0%
Other
85193100 Turntables with automatic record changing mechanism 3.5% 0% 0%
85194010 Transcribing machines -- Using magnetic tape 5% 0% 0%
85199990 Sound reproducing apparatus, not incorporating a sound recording device, nes --5% 0% 0%
Other
85201010 Dictating machines not capable of operating without external source of power --5% 0% 0%
Using magnetic tape
85209090 Magnetic tape recorders and other sound recording apparatus, nes -- Other 5% 0% 0%
85219090 Video recording or reproducing apparatus nes -- Other 6% 0% 0%
85233000 Cards incorporating an unrecorded magnetic stripe 8.5% 0% 0%
85243290 Recorded discs for laser reading systems, for reproducing sound only -- Other 6% 0% 0%
85243990 Recorded discs for laser reading systems, nes -- Other6% 0% 0%
85245120 Recorded magnetic tapes, of a width not exceeding 4 mm -- Of a musical nature, 7% 0% 0%
including recordings of operas, operettas, musical comedies and other recordings
having a significant musical content;
85245220 Recorded magnetic tapes,of a width exceeding 4mm but not exceeding 6.5mm -- Of 7% 0% 0%
a musical nature, including recordings of operas, operettas, musical comedies and
other recordings having a significant m
85245320 Recorded magnetic tapes, of a width exceeding 6.5 mm -- Of a musical nature, 7% 0% 0%
including recordings of operas, operettas, musical comedies and other recordings
having a significant musical content;
85246000 Cards incorporating a recorded magnetic stripe 6% 0% 0%
85249990 Recorded media for sound or other similarly recorded phenomena, nes -- Other 6% 0% 0%
85271290 Pocket-size radio cassette-players -- Other 6% 0% 0%
85271390 Radio-broadcast receivers capable of operating without an external source of power, 6% 0% 0%
combined with sound recording, excl. pocket-size radio cassette-players -- Other
85273190 Radio-broadcast receivers, combined with sound recording or reproducing apparatus, 6% 0% 0%
nes -- Other
85273290 Radio-broadcast receivers, not combined with sound recording or reproducing 6% 0% 0%
apparatus but combined with a clock, nes -- Other
85273990 Other radio-broadcast receivers, including apparatus capable of receiving also radio-6% 0% 0%
telephony or radio-telegraphy, nes -- Other
85279099 Reception apparatus for radio-telephony, radio-telegraphy or radio-broadcasting, nes -6% 0% 0%
- Other
85281210 Television receivers, colour -- Incomplete or unfinished television receivers, including 5% 3% 0%
assemblies for television receivers consisting of video intermediate (IF) amplifying
and decting systems, video
85281281 Television receivers, colour -- Projection type, with cathode-ray tube 5% 3% 0%
85281282 Television receivers, colour -- Non-pojection type, with cathode-ray tube 5% 0% 0%
85281283 Television receivers, colour -- Other, with flat panel screen 5% 3% 0%
85281284 Television receivers, colour -- Other, for use in the manufacture of lightwave 3.5% 0% 0%
transmission systems
85281289 Television receivers, colour -- Other 5% -0%
85281291 Television receivers, colour -- Having a single picture tube intended for direct viewing 5% 0% 0%
(non-projection), with a video display diagonal not exceeding 35.56 cm
85281292 Television receivers, colour -- combined in the same housing with video recording or 5.5% 0% 0%
reproducing apparatus (video cassette recorders/players), having a single picture
tube intended for direct viewing
85281293 Television receivers, colour -- Other non-projection type having a single picture tube 5% 0% 0%
intended for direct viewing, with a video display diagonal exceeding 35.56 cm
85281295 Television receivers, colour -- Other, with flat panel screen 5% 3% 0%
85281296 Television receivers, colour -- Other, for use in the manufacture of lightwave 5% 3% 0%
transmission systems
85281297 Television receivers, colour -- Other, for use in the manufacture of lightwave tra 3.5% 0% 0%
85281299 Television receivers, colour -- Other 5% -0%
85281390 Television receivers, black and white or other monochrome -- Other 6% 0% 0%
85282110 Video monitors, colour -- Incomplete or unfinished video monitors, including 6% 3% 0%
assemblies for video monitors consisting of video intermediate (IF) amplifying and
detecting systems, video processing a
85282181 Video monitors, colour -- Projection type, with cathoderay tube 6% 3% 0%
85282182 Video monitors, colour -- Non-projection type, with cathode-ray tube 6% 3% 0%
85282183 Video monitors, colour -- Other, with flat panel screen6% 3% 0%
85282184 Video monitors, colour -- Other, for use in the manufacture of lightwave transmission 3.5% 0% 0%
systems
85282189 Video monitors, colour -- Other 6% 5% 0%
85282191 Video monitors, colour -- Having a single picture tube intended for direct viewing (non-6% 3% 0%
projection type), with a video display diagonal not exceeding 35.56 cm
85282192 Video monitors, colour -- Having a single picture tube intended for direct viewing (non-6% 3% 0%
projection type), with a video display diagonal not exceeding 35.56 cm
85282193 Video monitors, colour -- Projection type, with cathode-ray tube 6% 3% 0%
85282194 Video monitors, colour -- Other, with flat panel screen6% 3% 0%
85282195 Video monitors, colour -- Other, for use in the manufacture of lightwave transmission 3.5% 0% 0%
systems
85282199 Video monitors, colour -- Other 6% 5% 0%
85282200 Video monitors, black and white or other monochrome 6% 0% 0%
85283010 Video projectors -- Incomplete or unfinished colour video projectors, including 6% 3% 0%
assemblies for video projectors consisting of video intermediate (IF) amplifying and
detecting systems, video p
85283029 Video projectors -- Other 6% 3% 0%
85283031 Video projectors -- Non-high definition, with cathode-ray tube 6% 3% 0%
85283032 Video projectors -- High definition, with cathode-ray tube6% 3% 0%
85283039 Video projectors -- Other 6% 3% 0%
85283040 Video projectors -- Black and white or other monochrome6% 0% 0%
85308090 Electrical signalling, safety or traffic control equipment, nes -- Other 6.5% 0% 0%
85311090 Burglar or fire alarms and similar apparatus -- Other 6.5% 5% 0%
85351010 Electrical fuses, for a voltage exceeding 1,000 volts -- For a voltage exceeding 1,000 4.5% 0% 0%
volts, to be employed in mining, recovering and producing crude oil from shales, oil-
sands or tar-sands
85351090 Electrical fuses, for a voltage exceeding 1,000 volts -- Other 6.5% 0% 0%
85352110 Automatic circuit breakers for a voltage exceeding 1,000 volts but<72.5 KV -- Oil-11% 0% 0%
filled or air-blast power circuit breakers
85352190 Automatic circuit breakers for a voltage exceeding 1,000 volts but<72.5 KV -- Other 2.5% 0% 0%
85352900 Automatic circuit breakers, for a voltage exceeding 1,000 volts, nes 2% 0% 0%
85353090 Isolating switches and make-and-break switches, voltage exceed 1,000 V -- Other 2.5% 0% 0%
85354000 Lightning arresters, voltage limiters and surge supp voltage > 1,000 V 6.5% 0% 0%
85359020 Electrical app for switching or protec elec circuits > 1,000 volts, nes -- Industrial 7% 0% 0%
control-type switches; Other junction boyxes or flameproof cable connecting devices;
Receptable boxes of metal
85359030 Electrical app for switching or protec elec circuits > 1,000 volts, nes -- motor starters 6.5% 0% 0%
and motor overload protectors
85359090 Electrical app for switching or protec elec circuits > 1,000 volts, nes -- Other 2.5% 0% 0%
85361090 Electrical fuses, for a voltage not exceeding 1,000 volts -- Other 5% 0% 0%
85362090 Automatic circuit breakers for a voltage not exceeding 1,000 volts -- Other 2.5% 0% 0%
85363020 Electrical app for protecting electric circuits, for a voltage=<1,000V,nes -- overload 2.5% 0% 0%
motor protectors excluding those for use in the manufacture of air conditioning
machines
85363090 Electrical app for protecting electric circuits, for a voltage=<1,000V,nes -- Other 2.5% 0% 0%
85364120 Electrical relays for a voltage not exceeding 60 volts -- Automotive signalling flashers 2.5% 0% 0%
85364190 Electrical relays for a voltage not exceeding 60 volts -- Other 2.5% 0% 0%
85364990 Electrical relays for a voltage exceed 60 V but not exceeding 1,000 volts -- Other 2.5% 0% 0%
85365012 Electrical switches for a voltage not exceeding 1,000 volts, nes -- for automotive use 5% 0% 0%
85365019 Electrical switches for a voltage not exceeding 1,000 volts, nes -- Other 5% 0% 0%
85366100 Electrical lamp-holders, for a voltage not exceeding 1,000 volts 2.5% 0% 0%
85366990 Electrical plugs and sockets, for a voltage not exceeding 1,000 volts -- Other 2.5% 0% 0%
85369091 Electrical app for switching or protec elec circuits, <= 1,000 V, nes -- Junction boxes; 5% 0% 0%
Receptacle boxes of metal
85369092 Electrical app for switching or protec elec circuits, <= 1,000 V, nes -- Other, for 2.5% 0% 0%
automotive use
85369099 Electrical app for switching or protec elec circuits, <= 1,000 V, nes -- Other 2.5% 0% 0%
85371019 Boards, panels, including numerical control panels, for a voltage =<1,000V -- Other 2.5% 0% 0%
85371021 Boards, panels, including numerical control panels, for a voltage =<1,000V -- for 2.5% 0% 0%
automotive use
85371029 Boards, panels, including numerical control panels, for a voltage =<1,000V -- Other 2.5% 0% 0%
85371031 Boards, panels, including numerical control panels, for a voltage =<1,000V --2.5% 0% 0%
Automated industrial control systems, excluding panels for anode formers;
85371091 Boards, panels, including numerical control panels, for a voltage =<1,000V --2.5% 0% 0%
assembled with outer housings or supports, for the goods of heading No. 84.21,
84.22, 84.50 or 85.16
85371099 Boards, panels, including numerical control panels, for a voltage =<1,000V -- Other 2.5% 0% 0%
85372010 Boards, panels, including numerical control panels, for a voltage > 1,000V -- metal 8.5% 0% 0%
clad industrial switchgear, excluding flameproof electric switchgear to be employed in
mines
85372090 Boards, panels, including numerical control panels, for a voltage > 1,000V -- Other 2.5% 0% 0%
85381090 Boards,panels,etc for gds of heading 85.37, not equipped with their app -- Other 2.5% 0% 0%
85389010 Parts for use with the apparatus of heading no. 85.35,85.36 or 85.37,nes -- of 3.5% 0% 0%
ceramic or metallic materials, electrically or mechanically reactive to changes in
temperature, for motor starters and ov
85389020 Parts for use with the apparatus of heading no. 85.35,85.36 or 85.37,nes -- Printed 3.5% 0% 0%
circuit assemblies
85389039 Parts for use with the apparatus of heading no. 85.35,85.36 or 85.37,nes -- Other 3.5% 0% 0%
85389099 Parts for use with the apparatus of heading no. 85.35,85.36 or 85.37,nes -- Other 3.5% 0% 0%
85391010 Sealed beam lamp units -- For use in motor vehicles of Chapter 87 6% -0%
85391090 Sealed beam lamp units -- Other 2% 0% 0%
85392100 Filament lamps, tungsten halogen 7.5% 5% 0%
85392290 Filament lamps,of a power not exceed 200 W and for a voltage > 100V -- Other 8% 5% 0%
85392991 Filament lamps, excluding ultraviolet or infra-red lamps, nes -- For a voltage 8% 5% 0%
exceeding 31 V but not exceeding 100 V
85392999 Filament lamps, excluding ultraviolet or infra-red lamps, nes -- Other: Other: 6% 5% 0%
85393100 Fluorescent lamps, hot cathode 7% 5% 0%
85393290 Mercury or sodium vapour lamps; metal halide lamps -- Other7.5% 5% 0%
85393990 Discharge lamps, other than ultra-violet lamps, nes -- Other7.5% 5% 0%
85394190 Ultra-violet or infra-red lamps, arc lamps -- Other 7.5% 5% 0%
85394990 Ultra-violet or infra-red lamps, nes -- Other 7.5% 5% 0%
85399090 Parts of electric filament or discharge lamps, ultra-violet or infra-red lamps and arc-6% 5% 0%
lamps -- Other
85401111 Cathode-ray television picture tubes, including video monitor tubes, colour -- With a 6% 5% 0%
video display diagonal not exceeding 35.56 cm
85401112 Cathode-ray television picture tubes, including video monitor tubes, colour -- With a 6% 5% 0%
video display diagonal exceeding 35.56 cm
85401121 Cathode-ray television picture tubes, including video monitor tubes, colour -- With a 6% 5% 0%
video display diagonal not exceeding 35.56 cm
85401122 Cathode-ray television picture tubes, including video monitor tubes, colour -- With a 6% 5% 0%
video display diagonal exceeding 35.56 cm
85401190 Cathode-ray television picture tubes, including video monitor tubes, colour -- Other 6% 5% 0%
85401219 Cathode-ray TV picture tubes incl. video monitor tubes, black and white or other 3% 0% 0%
monochrome -- Other
85401299 Cathode-ray TV picture tubes incl. video monitor tubes, black and white or other 3% 0% 0%
monochrome -- Other
85404090 Data/graphic display tubes, colour, with a phosphor dot screen pitch < 0.4 mm --3% 0% 0%
Other
85405090 Data/graphic display tubes, black and white or other monochrome -- Other 3% 0% 0%
85406090 Cathode-ray tubes, nes -- Other 3% 0% 0%
85407200 Klystron tubes 3% 0% 0%
85407900 Microwave tubes, nes 3.5% 0% 0%
85408190 Receiver or amplifier valves and tubes -- Other 4% 0% 0%
85408900 Thermionic, cold cathode or photo-cathode valves and tubes, nes 3.5% 0% 0%
85431990 Particle accelerators, excl. ion implanters for doping semiconductor materials -- Other 5% 0% 0%
85432000 Signal generators 2.5% 0% 0%
85433099 Machines and apparatus for electroplating, electrolysis or electrophoresis -- Other: 4.5% 0% 0%
Other:
85434000 Electric fence energisers 6.5% 5% 0%
85438921 Electrical machines and apparatus, having individual functions, nes -- Ozone 4.5% 0% 0%
generators; Ultraviolet water disinfection machinery
85438930 Electrical machines and apparatus, having individual functions, nes -- Microwave 6.5% 5% 0%
amplifiers
85438991 Electrical machines and apparatus, having individual functions, nes -- to be employed 4.5% -0%
in mining, recovering and producing crude oil from shales, oil-sands or tar-sands
85438999 Electrical machines and apparatus, having individual functions, nes -- Other 6.5% 5% 0%
85439011 Parts of electrical machines and apparatus having individual functions, nes -- For 2.5% 0% 0%
electropolishing and anodizing;
85439091 Parts of electrical machines and apparatus having individual functions, nes -- Of the 2.5% 0% 0%
goods of tariff item No. 8543.19.90, 8543.20.00, 8543.30.90, 8543.40.00,
8543.81.00, 8543.89.21 (other than those
85441190 Insulated (including enamelled or anodised) winding wire of copper -- Other 3.5% 3% 0%
85441990 Insulated (including enamelled or anodised) winding wire, nes -- Other 3.5% 3% 0%
85442090 Co-axial cable and other co-axial electric conductors -- Other 5% 3% 0%
85444190 Electric conductors,for a voltage not exceeding 80 V,fitted with connector -- Other 5% 3% 0%
85444990 Electric conductors, for a voltage not exceeding 80 V, nes -- Other 3.5% 3% 0%
85445130 Electric conductors,for a voltage >80V but=<1,000 V fitted with connectors -- For use 2.5% 0% 0%
in photocopying apparatus
85445190 Electric conductors,for a voltage >80V but=<1,000 V fitted with connectors -- Other 2.5% 0% 0%
85445990 Electric conductors, for a voltage >80V but not exceeding 1,000 V, nes -- Other 3.5% 3% 0%
85446091 Electric conductors, for a voltage exceeding 1,000 V, nes -- to be employed in 4.5% 3% 0%
mining, recovering and producing crude oil from shales, oil from shales, oil-sands or
tar-sands
85446099 Electric conductors, for a voltage exceeding 1,000 V, nes -- Other 6.5% 3% 0%
85451928 Carbon or graphite electrodes,of a kind used for electrical purposes,nes -- Other, of 9.5% 0% 0%
carbon
85451929 Carbon or graphite electrodes,of a kind used for electrical purposes,nes -- Other, of 6.5% 0% 0%
graphite
85461000 Electrical insulators of glass 2.5% 0% 0%
85462000 Electrical insulators of ceramics 3% 0% 0%
85471090 Insulating fittings of ceramics for elec machines,appliances or equipment -- Other 9% 0% 0%
85479090 Insulating fittings for electrical mach appliances or equipment, nes -- Other 4.5% 0% 0%
85489090 Electrical parts of machinery or apparatus, nes in this Chapter -- Other 6.5% 3% 0%
86011000 Rail locomotives powered from an external source of electricity 9.5% 5% 0%
86012000 Rail locomotives powered by electric batteries 9.5% 5% 0%
86021000 Rail locomotives, diesel-electric 9.5% 5% 0%
86029000 Rail locomotives nes and locomotive tenders 9.5% 0% 0%
86031000 Self-propelled railway cars powered from an external source of electricity 8% 0% 0%
86039000 Self-propelled railway cars nes 8% 0% 0%
86040010 Railway maintenance-of-way service vehicles -- Ballast spreaders; Buggies for 6% 0% 0%
transporting work crews and track material trailers, not exceeding 20 tonnes;
86050000 Railway passenger and special purpose coaches, not self-propelled11% 5% 0%
86061000 Railway tank cars, not self-propelled 11% 5% 0%
86062000 Railway cars, insulated or refrigerated, other than tank cars 11% 5% 0%
86063000 Railway cars, self-discharging, other than tank or refrigerated type 11% 5% 0%
86069100 Railway cars, closed and covered 11% 5% 0%
86069200 Railway cars, open, with non-removable sides of a height exceeding 60 cm 11% 5% 0%
86069900 Railway cars nes 11% 5% 0%
86071919 Axles and wheels and parts -- Other 9.5% 5% 0%
86071929 Axles and wheels and parts -- Other 9.5% 5% 0%
86071940 Axles and wheels and parts -- Tires of steel, in the rough, not machined or drilled 3.5% 0% 0%
86072120 Air brakes and parts for railway rolling stock -- Brake beams for use in railway 10% 0% 0%
vehicles
86072190 Air brakes and parts for railway rolling stock -- Other10% 5% 0%
86072990 Brakes nes and parts thereof for railway rolling stock -- Other 10% 5% 0%
86073090 Coupling devices and parts for railway rolling stock -- Other 2.5% 0% 0%
86079919 Railway rolling stock parts nes -- Other 8.5% 0% 0%
86079920 Railway rolling stock parts nes -- of non self-propelled rolling-stock 11% 0% 0%
86080090 Signalling devices for railways, waterways and airports and parts thereof -- Other 6.5% 0% 0%
86090090 Cargo containers designed to be carried by one or more modes of transport -- Other 6.5% 3% 0%
87011090 Pedestrian controlled tractors -- Other 6% 3% 0%
87012000 Road tractors for semi-trailers (truck tractors) 6.1% 6% 0%
87019010 Wheeled tractors nes -- Yard shunting tractors 6.1% 6% 0%
87021010 Diesel powered buses with a seating capacity of > nine persons -- For the transport 6.1% 6% 0%
of 16 or more persons, including the driver
87021020 Diesel powered buses with a seating capacity of > nine persons -- For the transport 6.1% 6% 0%
of ten to 15 persons, including the driver
87029010 Buses with a seating capacity of more than nine persons nes -- For the transport of 6.1% 6% 0%
16 or more persons, including the driver
87029020 Buses with a seating capacity of more than nine persons nes -- For the transport of 6.1% 6% 0%
ten to 15 persons, including the driver
87031090 Snowmobiles, golf cars and similar vehicles -- Other 6.1% 6% 0%
87032110 Automobiles with reciprocating piston engine displacing <= 1000 cc -- Non-6.1% 0% 0%
amphibious allterrain vehicles of a weight of less than 227.3 kg, having fewer than six
wheels and designed to carry only one
87032190 Automobiles with reciprocating piston engine displacing <= 1000 cc -- Other 6.1% 6% 0%
87032200 Automobiles with reciprocating piston engine displacing 1000 cc to 1500 cc 6.1% 6% 0%
87032300 Automobiles with reciprocating piston engine displacing 1500 cc to 3000 cc 6.1% 6% 0%
87032400 Automobiles with reciprocating piston engine displacing > 3000 cc 6.1% 6% 0%
87033100 Automobiles with diesel engine displacing not more than 1500 cc 6.1% 6% 0%
87033200 Automobiles with diesel engine displacing more than 1500 cc to 2500 cc 6.1% 6% 0%
87033300 Automobiles with diesel engine displacing more than 2500 cc6.1% 6% 0%
87039000 Automobiles nes including gas turbine powered 6.1% 6% 0%
87042100 Diesel powered trucks with a GVW not exceeding five tonnes6.1% 6% 0%
87042200 Diesel powered trucks with a GVW exc five tonnes but not exc twenty tonnes 6.1% 6% 0%
87042300 Diesel powered trucks with a GVW exceeding twenty tonnes6.1% 6% 0%
87043100 Gas powered trucks with a GVW not exceeding five tonnes6.1% 6% 0%
87043200 Gas powered trucks with a GVW exceeding five tonnes 6.1% 6% 0%
87049000 Trucks nes 6.1% 6% 0%
87051010 Mobile cranes -- Railway maintenance cranes equipped to travel both by road and 6.1% 6% 0%
rail, with a lifting capacity exceeding 36.3 tonnes but not exceeding 68 tonnes;
87052000 Mobile drilling derricks 6.1% 0% 0%
87053000 Fire fighting vehicles 6.7% 0% 0%
87054010 Mobile concrete mixers -- Transit type, With delivery conveyors 6.1% 0% 0%
87059010 Special purpose motor vehicles nes -- Automotive towing trucks for a basic wrecker 6.1% 0% 0%
rating not exceeding 67,000 kg;
87060020 Chassis fitted with engines for the vehicles of heading Nos 87.01 to 87.05 -- For the 6.1% 6% 0%
vehicles of heading No. 87.03 or of subheading No. 8704.21 or 8704.31
87060090 Chassis fitted with engines for the vehicles of heading Nos 87.01 to 87.05 -- Other 6.1% 6% 0%
87071000 Bodies for passenger carrying vehicles 6% 0% 0%
87079090 Bodies for tractors, buses, trucks and special purpose vehicles -- Other 6% -0%
87081010 Bumpers and parts for motor vehicles -- Bumpers 6% -0%
87081029 Bumpers and parts for motor vehicles -- Other 6% -0%
87082100 Safety seat belts for motor vehicles 6% -0%
87082919 Parts and accessories of bodies nes for motor vehicles -- Other 6% -0%
87082930 Parts and accessories of bodies nes for motor vehicles -- Airbags 6% -0%
87082940 Parts and accessories of bodies nes for motor vehicles -- Inflators and modules for 6% -0%
Airbags
87082960 Parts and accessories of bodies nes for motor vehicles -- seat covers or floor mats of 8.5% -0%
plastics
87082992 Parts and accessories of bodies nes for motor vehicles -- Rear-trunk spoilers or 6% 0% 0%
wings of polyurethane, for
87082999 Parts and accessories of bodies nes for motor vehicles -- Other 6% -0%
87083190 Mounted brake linings for motor vehicles -- Other 6% -0%
87083990 Brake system parts nes for motor vehicles -- Other 6% -0%
87084090 Tansmissions for motor vehicles -- Other 6% -0%
87085020 Drive axles with differential for motor vehicles -- For the vehicles of heading No. 6% -0%
87.03
87085090 Drive axles with differential for motor vehicles -- Other6% -0%
87086020 Non-driving axles and parts for motor vehicles -- For the vehicles of heading No. 6% -0%
87.03
87086090 Non-driving axles and parts for motor vehicles -- Other6% -0%
87087019 Wheels including parts and accessories for motor vehicles -- Other 6% -0%
87087029 Wheels including parts and accessories for motor vehicles -- Other 6% -0%
87088019 Shock absorbers for motor vehicles -- Other 6% -0%
87088090 Shock absorbers for motor vehicles -- Other 6% -0%
87089190 Radiators for motor vehicles -- Other 6% -0%
87089290 Mufflers and exhaust pipes for motor vehicles -- Other6% -0%
87089319 Clutches and parts for motor vehicles -- Other 6% -0%
87089329 Clutches and parts for motor vehicles -- Other 6% -0%
87089490 Steering wheels, steering columns and steering boxes for motor vehicles -- Other 6% -0%
87089912 Motor vehicle parts nes -- Half shafts and Drive shafts for the Vehicles of heding No. 6% -0%
87.03
87089913 Motor vehicle parts nes -- Other Half shafts and Drive shafts 6% -0%
87089918 Motor vehicle parts nes -- Other, for the vehicles of heading No. 87.03 6% -0%
87089919 Motor vehicle parts nes -- Other 6% -0%
87089922 Motor vehicle parts nes -- For the vehicles of heading No. 87.03 6% -0%
87089929 Motor vehicle parts nes -- Other 6% -0%
87089933 Motor vehicle parts nes -- Other, for the vehicles of heading No. 87.03 6% -0%
87089939 Motor vehicle parts nes -- Other 6% -0%
87089942 Motor vehicle parts nes -- For the vehicles of heading No. 87.03 6% -0%
87089949 Motor vehicle parts nes -- Other 6% -0%
87089952 Motor vehicle parts nes -- For the vehicles of heading No. 87.03 6% -0%
87089959 Motor vehicle parts nes -- Other 6% -0%
87089993 Motor vehicle parts nes -- For the vehicles of heading No. 87.03 6% -0%
87089999 Motor vehicle parts nes -- Other 6% -0%
87091110 Work trucks, electrically powered, for use in factories and warehouses -- Industrial 6% 2.5% 0%
tow tractors With motors of an output not exceeding 3.5 kW
87091990 Work trucks not electrically powered -- Other 6% -0%
87120000 Bicycles and other cycles (including delivery tricycles), not motorised 13% 8.5% 0%
87149190 Bicycle frames and forks, and parts thereof -- Other 5% 0% 0%
87149910 Bicycle parts nes -- Bicycle wheels 6.5% 3% 0%
87150000 Baby carriages and parts thereof 8% 5% 0%
87161000 Trailers for housing or camping 6.5% 3% 0%
87162090 Trailers for agricultural purposes -- Other 6.5% 0% 0%
87163100 Tanker trailers and semi-trailers 9.5% 9% 0%
87163920 Trailers nes for the transport of goods -- Farm, logging or freight wagons; Trailers for 5% 0% 0%
self-propelled loggins trucks of heading No. 87.04
87163930 Trailers nes for the transport of goods -- trailers and semitrailers for road tractors or 9.5% -0%
for motor vehicles for the transport of goods (excluding non-commercial snowmobile,
utility, boat or horse tra
87163990 Trailers nes for the transport of goods -- Other 6.5% -0%
87164000 Trailers and semi-trailers nes 9.5% -0%
87168010 Wheelbarrows, hand-carts, rickshaws and other hand propelled vehicles -- for the 4.5% 0% 0%
transport of persons
87168020 Wheelbarrows, hand-carts, rickshaws and other hand propelled vehicles -- for the 6.5% -0%
transport of goods
87169020 Trailer and other vehicle parts nes -- Other parts for farm, logging or freight wagons, 4.5% 0% 0%
for trailers for self-propelled loggins trucks or for other vehicles for the transport of
persons
87169090 Trailer and other vehicle parts nes -- Other 6.5% -0%
88019010 Balloons, dirigibles and non-powered aircraft nes -- Captive balloons 11% 0% 0%
88026010 Spacecraft (including satellites) and suborbital and spacecraft launch vehicles --6.5% 0% 0%
satellites
88040020 Parachutes and parts and accessories thereof -- Parts and accessories for 3% 0% 0%
parachutes (including dirigible parachutes) and rotochutes
89011000 Cruise ships, excursion boats etc principally designed for transp persons 25% -0%
89012000 Tankers 25% -0%
89013000 Refrigerated vessels other than tankers 25% -0%
89019010 Cargo vessels nes and other vessels for the transport of persons and goods -- Open 15% -0%
vessels
89019090 Cargo vessels nes and other vessels for the transport of persons and goods -- other 25% -0%
89020010 Fishing vessels and factory ships -- Of a registered length not exceeding 30.5 m 25% -0%
89031000 Inflatable pleasure craft 9.5% 5% 0%
89039100 Sailboats, with or without auxiliary motor 9.5% 5% 0%
89039200 Motorboats, other than outboard motorboats 9.5% 5% 0%
89039990 Rowing boats, canoes, sculls and other pleasure boats nes -- other 9.5% 5% 0%
89040000 Tugs and pusher craft 25% -0%
89051000 Dredgers 25% -0%
89052010 Floating or submersible drilling or production platforms -- drilling platforms 20% -0%
89052020 Floating or submersible drilling or production platforms -- production platforms 25% -0%
89059010 Floating docks and vessels which perform special functions -- drilling ships, drilling 20% -0%
barges and floating drilling rigs
89059090 Floating docks and vessels which perform special functions -- other 25% -0%
89060019 Warships, lifeboats, hospital ships and vessels nes -- other15% 10% 0%
89060090 Warships, lifeboats, hospital ships and vessels nes -- other25% -0%
89071090 Inflatable rafts including those for carrying shipwrecked persons -- other 9.5% 5% 0%
89079020 Buoys, beacons, coffer-dams, pontoons and other floating structures -- other buoys 6.5% 5% 0%
and beacons
89079090 Buoys, beacons, coffer-dams, pontoons and other floating structures -- other 15.5% 10% 0%
89080090 Vessels and other floating structures for breaking up -- other 15.5% 10% 0%
90011090 Optical fbrs,optical fbr bundles&cables,oth than those of heading 85.44 -- Other 5% 3% 0%
90012000 Sheets and plates of polarising material 6% 0% 0%
90014090 Spectacle lenses of glass -- Other 2% 0% 0%
90015090 Spectacle lenses of other materials -- Other 2% 0% 0%
90019090 Prisms, mirrors & other optical elements of any material, unmounted, nes -- Other 2.5% 0% 0%
90021190 Objective lenses for cameras,projectors or photographic enlargers/reducers -- Other 2% 0% 0%
90021990 Objective lenses, nes -- Other 2% 0% 0%
90022090 Optical filters -- Other 3.5% 0% 0%
90029090 Lenses, prisms, mirrors and other optical elements, mounted, nes -- Other 3.5% 0% 0%
90031120 Frames and mountings for spectacles, goggles or the like, of plastic -- for other 2.5% 0% 0%
spectacles, goggles or the like
90039090 Parts for frames and mountings for spectacles, goggles or the like -- Other 2.5% 0% 0%
90041000 Sunglasses 5% 0% 0%
90049090 Spectacles, goggles and the like, corrective, protective or other, nes -- Other 5% 0% 0%
90058090 Monoculars, oth optical telescopes, astronomical inst and mountings, nes -- Other 4.5% 0% 0%
90059091 Parts and accessories (including mountings), of items of heading 90.05 --6% 0% 0%
Incorporating goods of heading No. 90.01 or 90.02
90059099 Parts and accessories (including mountings), of items of heading 90.05 -- Other 6% 0% 0%
90062020 Cameras of a kind used for recording doc on microfilm or other microforms -- for 5% 0% 0%
making negatives or positives of other sizes
90063090 Cameras designed for special use, underwater, aerial survey, etc -- Other 5% 0% 0%
90065210 Cameras for roll film of a width less than 35 mm -- single-use cameras 5% 0% 0%
90065310 Cameras for roll film of a width of 35 mm, nes -- single-use cameras 5% 0% 0%
90066200 Flashbulbs, flashcubes and the like 6.5% 0% 0%
90066990 Photographic flashlight apparatus, nes -- Other 5% 0% 0%
90069190 Parts and accessories for photographic cameras -- Other5% 0% 0%
90069990 Parts and accessories for photographic flashlight apparatus and flashbulbs -- Other 3.5% 0% 0%
90071190 Cinematographic cameras for film of < 16 mm width or for double-8 mm film -- Other 5% 0% 0%
90071919 Cinematographic cameras, nes -- Other 5% 0% 0%
90071999 Cinematographic cameras, nes -- Other 5% 0% 0%
90072090 Cinematographic projectors -- Other 6% 0% 0%
90079290 Parts and accessories for cinematographic projectors -- Other 3.5% 0% 0%
90081000 Slide projectors 6% 0% 0%
90082090 Microfilm, microfiche or other microform readers -- Other6% 0% 0%
90083000 Image projectors, nes 5.5% 0% 0%
90089020 Parts and access of image projectors,enlargers&reducers o/t cinematograph --7% 0% 0%
accessories
90105090 Apparatus and equipment for photographic (including cinematographic) laboratories 5% 0% 0%
nes; negatoscopes -- Other
90131000 Telescopic sights for fitting to arms; periscopes; telescopes etc 5% 0% 0%
90132000 Lasers, other than laser diodes 6.5% 0% 0%
90138090 Optical devices, appliances and instruments, nes, of this Chapter -- Other 5% 0% 0%
90139030 Parts and accessories of optical appliances and instruments, nes -- Of the goods of 5% 0% 0%
tariff item No. 9013.10.00 or 9013.20.00
90141090 Direction finding compasses -- Other 3% 0% 0%
90148090 Navigational instruments and appliances nes -- Other 3% 0% 0%
90153000 Surveying levels 2.5% 0% 0%
90158020 Surveying,hydrographic,oceanographic,meteorological or geophysic. inst nes --6.5% 0% 0%
Anemometers and Other instruments for measuring wind directions;
90158090 Surveying,hydrographic,oceanographic,meteorological or geophysic. inst nes -- Other 3.5% 0% 0%
90159010 Parts and accessories for use with the apparatus of heading No 90.15 -- of 6.5% 0% 0%
Anemometers and Other instruments for measuring wind direction; Of ceilometers;
90160010 Balances of a sensitivity of 5 cg or better with or without weights -- Balances 5% 0% 0%
90160090 Balances of a sensitivity of 5 cg or better with or without weights -- Parts 2.5% 0% 0%
90171020 Drafting tables and machines, whether or not automatic -- Drafting tables 8.5% 5% 0%
90172090 Drawing, marking-out or mathematical calculating instruments, nes -- Other 2.5% 0% 0%
90173000 Micrometers, callipers and gauges 4% 0% 0%
90178010 Instruments for measuring length, for use in the hand, nes -- measuring rules and 6.5% 5% 0%
tapes
90178090 Instruments for measuring length, for use in the hand, nes -- Other, including map 4.5% 0% 0%
measurers
90179010 Parts and accessories for use with the apparatus of heading No 90.17 -- of drafting 5.5% 0% 0%
tables
90179090 Parts and accessories for use with the apparatus of heading No 90.17 -- Other 3.5% 0% 0%
90241090 Machines and appliances for testing the mechanical properties of metals -- Other 3.5% 0% 0%
90248090 Machines and appliances for testing the mechanical properties of ot matrl -- Other 3.5% 0% 0%
90251190 Thermometers and pyrometers, not combined with other instruments, liquid-filled, for 3.5% 0% 0%
direct reading -- Other
90258010 Hydrometers and similar floating instruments, barometers, hygrometers and 3.5% 0% 0%
psychrometers -- Barometers, not combined with other instruments
90259090 Parts and accessories for use with the apparatus of heading No 90.25 (Hydrometers, 3.5% 0% 0%
thermometers, pyrometers, barometers, hygrometers and psychrometers) -- Other
90281000 Gas supply, production and calibrating meters 5% 0% 0%
90282090 Liquid supply, production and calibrating meters -- Other4% 0% 0%
90283000 Electricity supply, production and calibrating meters 5% 0% 0%
90289010 Parts and accessories for gas, liquid or electricity supply or prod meters -- Of gas 4% 0% 0%
meters;
90292090 Speed indicators and tachometers; stroboscopes -- Other3.5% 0% 0%
90299020 Parts and access of revolution counters, production counters, taximeters -- of Speed 4.5% 0% 0%
indicators and tachometers for motor vehicles;
90301090 Instruments and apparatus for measuring or detecting ionising radiations -- Other 3.5% 0% 0%
90303110 Multimeters -- Portable or panel-ndicating types 5% 0% 0%
90303910 Instruments and apparatus, for measuring or checking voltage, current, resistance or 5% 0% 0%
power, without a recording device, nes -- Electrical panel-indicating instruments,
excluding those for motor vehicl
90308310 Instruments and apparatus for measuring or checking electrical quantities, with a 2% 0% 0%
recording device, nes -- Chart recorders Designed for use With automatic data
processing machines
90308910 -- instruments Designed for use With automatic data processing machines 2% 0% 0%
90312090 Test benches for measuring or checking instruments,appliances and machines --3.5% 0% 0%
Other
90313000 Profile projectors, nes 3.5% 0% 0%
90314990 Optical measuring or checking instruments and appliances, nes -- Other 3.5% 0% 0%
90318090 Measuring or checking instruments, appliances and machines, nes -- Other 3.5% 0% 0%
90321090 Thermostats -- Other 5% 0% 0%
90328990 Automatic regulating or controlling instruments and apparatus, nes -- Other 4.5% 0% 0%
90330090 Parts & access nes for machines, appliances, inst or app of Chapter 90 -- Other 4% 0% 0%
91011100 Wrist-watches with mech display,battery powered&with case of precious mtl 5% 3% 0%
91011200 Wrist-watches with opto-electronic disp batt power&with case of prec mtl 5% 3% 0%
91011900 Wrist-watches, battery powered and with case of precious metal, nes 5% 3% 0%
91012100 Wrist-watches,with automatic winding and with case of precious mtl,nes 5% 3% 0%
91012900 Wrist-watches, with a case of precious metal, nes 5% 3% 0%
91019190 Pocket-watches&oth watches battery powered&with case of precious mtl -- Other 5% 3% 0%
91019900 Pocket-watches & other watches with case of precious metal, nes 5% 3% 0%
91021100 Wrist-watches,battery or accumulator powered with mechanical display only 5% 3% 0%
91021200 Wrist-watches,battery or accum powered with opto-electronic display only 5% 3% 0%
91021900 Wrist-watches, battery or accumulator powered, nes 5% 3% 0%
91022100 Wrist-watches with automatic winding nes 5% 3% 0%
91022900 Wrist-watches, nes 5% 3% 0%
91029190 Pocket-watches and other watches battery or accumulator powered, nes -- Other 5% 3% 0%
91029900 Pocket-watches and other watches, nes 5% 3% 0%
91031000 Clocks with watch movements,battery or accumulator powered11% 8% 0%
91039000 Clocks with watch movements, nes excluding clock of heading No 91.04 14% 8% 0%
91051100 Alarm clocks, battery, accumulator or mains powered 14% 8% 0%
91051900 Alarm clocks, nes 14% 8% 0%
91052110 Wall clocks, battery, accumulator or mains powered -- Clock systems 6.5% 3% 0%
91052190 Wall clocks, battery, accumulator or mains powered -- Other14% 8% 0%
91052900 Wall clocks, nes 14% 8% 0%
91059110 Clocks, nes, battery, accumulator or mains powered -- Clock systems 5% 3% 0%
91059190 Clocks, nes, battery, accumulator or mains powered -- Other14% 8% 0%
91059990 Clocks, nes -- Other 11% 8% 0%
91062000 Parking meters 14% 0% 0%
91070090 Time switches with clock or watch movement or with synchronous motor -- Other 6.5% 0% 0%
91131090 Watch straps&pts thereof,of precious mtl or of mtl clad with prec mtl -- Other 4.5% 0% 0%
91132090 Watch straps&pts thereof of base mtl whether or not gold- or silver-plated -- Other 5% -0%
92012000 Grand pianos, including automatic 7% 0% 0%
92019090 Harpsichords and other keyboard stringed instruments nes -- Other 7% 0% 0%
92029090 String musical instruments nes -- Other 6% 5% 0%
92030020 Harmoniums&sim keyboard inst with free mtl reeds and keyboard pipe organs --7% 5% 0%
Harmoniums and similar keyboard instruments with free metal reeds
92059090 Wind musical instruments nes -- Other 6% 3% 0%
92060090 Percussion musical instruments -- Other 6% 3% 0%
92071000 Keyboard instruments,exc accordions,sound generated/amplified electrically 6% 0% 0%
92079090 Musical instruments nes, sound generated or amplified electrically -- Other 6% 3% 0%
92081000 Musical boxes nes 6% 3% 0%
92089000 Decoy calls,musical inst nes&mouth blown sound signalling instruments nes 6% 3% 0%
92091000 Metronomes, tuning forks and pitch pipes 5.5% 3% 0%
92092000 Mechanisms for musical box 3% 0% 0%
92093090 Strings, musical instrument -- Other 4.5% 3% 0%
92099190 Parts and accessories for pianos -- Other 5% 0% 0%
92099220 Parts and accessories for the musical instruments of heading No 92.02 -- for other 6% 0% 0%
string instruments, except keyboard string instruments
92099490 Parts and accessories for the musical instruments of heading No 92.07 -- Other 5% 0% 0%
92099990 Parts and accessories for the musical instruments nes -- Other 5% 0% 0%
93010090 Military weapons,oth than revolvers,pistols and arms of heading No 93.07 -- Other 7% 0% 0%
93020000 Revolvers and pistols, other than those of heading No 93.03 or 93.04 3.5% 0% 0%
93031000 Muzzle-loading firearms 3.5% 0% 0%
93032010 Shotguns incl combination shotgun-rifles sporting,hunting or target-shoot -- Pump or 3.5% 0% 0%
slide-action shotguns
93032090 Shotguns incl combination shotgun-rifles sporting,hunting or target-shoot -- Other 3.5% 0% 0%
93033010 Rifles, sporting, hunting or target-shooting, nes -- Bolt-action or semi-automatic .22 7% 0% 0%
calibre rimfire rifles, excluding target shooting rifles
93033090 Rifles, sporting, hunting or target-shooting, nes -- Other3.5% 0% 0%
93039090 Firearms&similar devices operated by the firing of an explosive charge nes -- Other 3.5% 0% 0%
93040010 Arms nes, excluding those of heading No 93.07 -- Guns and pistols, spring or gas 3.5% 0% 0%
93040090 Arms nes, excluding those of heading No 93.07 -- Other7% 0% 0%
93051000 Parts and accessories of revolvers or pistols of heading Nos 93.01 to 04 3.5% 0% 0%
93052100 Shotgun barrels of heading No 93.03 2% 0% 0%
93052990 Parts and accessories of shotguns or rifles, nes of heading No 93.03 -- Other 7.5% 5% 0%
93059090 Parts and accessories nes of heading Nos 93.01 to 93.04 -- Other 3.5% 0% 0%
93061000 Cartridges for riveting or sim tools or for captive-bolt humane killers 7% 0% 0%
93062100 Cartridges, shotgun 7% 0% 0%
93063090 Cartridges nes and parts thereof -- Other 7% 0% 0%
93069010 Munitions of war&pts thereof and oth ammunitions&projectiles&pts thereof -- Parts of 3.5% 0% 0%
bombs, grenades, torpedoes, mines, missiles and similar munitions of war
93069090 Munitions of war&pts thereof and oth ammunitions&projectiles&pts thereof -- Other 7% 0% 0%
93070000 Swords,cutlasses,bayonets,lances&sim arms&parts,scabbards and sheaths 7% 0% 0%
94012000 Seats, motor vehicles 6% 0% 0%
94013010 Swivel seats and variable height adjustment oth than those of headng 94.02 -- for 8% 5% 0%
domestic purposes
94014000 Seats excluding garden seats or camping equipment, convertible into beds 9.5% 6% 0%
94015010 Seats of cane, osier, bamboo or similar materials -- Unfinished and unassembled, for 9.5% 0% 0%
use in the manufacture of furniture of rattan or bamboo
94015090 Seats of cane, osier, bamboo or similar materials -- Other9.5% 6% 0%
94016110 Seats with wooden frames,upholstered nes -- for domestic purposes 9.5% 6% 0%
94016910 Seats with wooden frames, nes -- for domestic purposes9.5% 6% 0%
94017110 Seats with mtl frames,upholstered nes,oth than those of heading No 94.02 -- for 8% 5% 0%
domestic purposes
94017910 Seats with metal frames, nes, other than those of heading No 94.02 -- for domestic 8% 5% 0%
purposes
94018010 Seats nes, other than those of heading No 94.02 -- for domestic purposes 9.5% 6% 0%
94019019 Parts of seats other than those of heading No 94.02 -- Other8% 5% 0%
94032000 Furniture, metal, nes 8% 5% 0%
94034000 Kitchen furniture, wooden, nes 9.5% 6% 0%
94035000 Bedroom furniture, wooden, nes 9.5% 6% 0%
94036010 Furniture, wooden, nes -- for domestic purposes 9.5% 6% 0%
94037010 Furniture, plastic, nes -- for domestic purposes 9.5% 6% 0%
94038011 Furniture of oth materials,including cane,osier,bamboo or similar material --9.5% 0% 0%
Unfinished and unassembled furniture for use in the manufacture of furniture of rattan
or bamboo
94038019 Furniture of oth materials,including cane,osier,bamboo or similar material -- Other 9.5% 6% 0%
94041000 Mattress supports 8% 5% 0%
94042100 Mattresses of cellular rubber or plastics, whether or not covered 9.5% 6% 0%
94042900 Mattresses fitted with springs or stuffed or internally fitted w/any matrl 9.5% 6% 0%
94051000 Chandeliers & other electric ceiling or wall lighting fittings 7% 5% 0%
94052000 Electric table, desk, bedside or floor-standing lamps 7% 5% 0%
94053000 Lighting sets of a kind used for Christmas trees 7% 5% 0%
94054020 Electric lamps and lighting fittings, nes -- Motion picture or theatrical spotlights 6% 0% 0%
94054090 Electric lamps and lighting fittings, nes -- Other 7% 5% 0%
94055010 Non-electrical lamps and lighting fittings -- Candlesticks and candelabras 5% 3% 0%
94055090 Non-electrical lamps and lighting fittings -- Other 7% 5% 0%
94056000 Illuminated signs, illuminated name-plates and the like7% 5% 0%
94059110 Lamps and lighting fittings parts of glass -- Lamp chimneys7% 5% 0%
94059199 Lamps and lighting fittings parts of glass -- Other 4.5% 3% 0%
94059200 Lamps and lighting fittings parts of plastics 3.5% 3% 0%
94059990 Lamps and lighting fittings, parts of nes -- Other 6% 3% 0%
94060019 Prefabricated buildings -- Other 4.5% 0% 0%
94060090 Prefabricated buildings -- Other 6% 0% 0%
95010000 Wheeled toys designed to be ridden by children and dolls' carriages 8% 5% 0%
95037010 Toys, put up in sets or outfits -- Of plastics 5% 2% 0%
95049010 Art.funfair,games tab/parlour,pintab,sp tab casino games&auto bowl alley -- Bagatelle 5% 3% 0%
and other game tables or boards
95061190 Snow-skis -- Other 7.5% 5% 0%
95061200 Snow-ski-fastenings (ski-bindings) 7% 5% 0%
95061900 Snow-ski equipment nes 6.5% 3% 0%
95062100 Sailboards 9.5% 6% 0%
95062900 Water-skis, surf-boards and other water-sport equipment7.5% 5% 0%
95063100 Golf clubs, complete 7.5% 4% 0%
95063210 Golf balls -- Hollow, for practice 5.5% 0% 0%
95063290 Golf balls -- Other 8% 5% 0%
95063920 Golf equipment nes -- Heads of woods; Shafts of wood 2.5% 0% 0%
95063930 Golf equipment nes -- Forged heads of iron or steel, not ground, polished, plated or 4.5% 3% 0%
otherwise finished
95063990 Golf equipment nes -- Other 7% 5% 0%
95064000 Articles and equipment for table-tennis 7% 5% 0%
95065990 Badminton or similar rackets, whether or not strung -- Other7% 0% 0%
95066290 Inflatable balls -- Other 7% 5% 0%
95066910 Balls nes -- Cricket balls 7% 0% 0%
95066990 Balls nes -- Other 7% 5% 0%
95067020 Ice skates and roller skates,including skating boots with skates attached -- Ice or 5.5% 3% 0%
roller skates not attached to boots
95069190 Gymnasium or athletics articles and equipment -- Other6.5% 5% 0%
95069920 Art.&equip for sports&outdoor games nes&swimming&paddling pools -- Clay pigeons 2.5% 0% 0%
for in trapshooting; Curling stones; Hockey sticks
95069931 Art.&equip for sports&outdoor games nes&swimming&paddling pools -- Automated 6% 0% 0%
batting cages; Clay target thrower machines; Throwing or pitching machines for
baseballs or softballs
95069940 Art.&equip for sports&outdoor games nes&swimming&paddling pools -- Leg pads and 7% 0% 0%
bats for cricket
95069990 Art.&equip for sports&outdoor games nes&swimming&paddling pools -- Other 7.5% 5% 0%
95071090 Fishing rods -- Other 6.5% 0% 0%
95073000 Fishing reels 6.5% 0% 0%
95079010 Line fish tackle nes,f/landing,b/f&sim nets,dec birds&sim hunt or shoot -- Sportsmen's 7% 0% 0%
fishing line, in retail packages
95079099 Line fish tackle nes,f/landing,b/f&sim nets,dec birds&sim hunt or shoot -- Other 6.5% 0% 0%
96019000 Animal carving material (o/t ivory), and articles of these materials 6.5% 3% 0%
96020090 Wkd veg/mineral carving mat&art, carved art nes;wkd unhardened gelatin -- Other 6.5% 3% 0%
96031010 Brooms/brushes of twigs or oth veg mat bound together -- Brooms 11% 8% 0%
96031020 Brooms/brushes of twigs or oth veg mat bound together -- brushes 7% 5% 0%
96032100 Tooth brushes 7% 5% 0%
96032900 Shaving, hair, nail, eyelash and oth toilet brushes for use on the person 7% 5% 0%
96033010 Artists', writing and similar brushes for the application of cosmetics -- Artists' brushes 7% 0% 0%
96034010 Paint, distemper, varnish or similar brushes nes; paint pads and rollers -- Rollers of 15.5% 0% 0%
textile materials
96034090 Paint, distemper, varnish or similar brushes nes; paint pads and rollers -- Other 7% 5% 0%
96039010 Hand-operated mechanical floor sweepers; prepared knot/tuft for broom -- Brooms 11% 10% 0%
96039020 Hand-operated mechanical floor sweepers; prepared knot/tuft for broom --8% 0% 0%
Handoperated mechanical floor sweepers, not motorized
96039030 Hand-operated mechanical floor sweepers; prepared knot/tuft for broom -- Mops of 15.5% 10% 0%
textile materials
96039090 Hand-operated mechanical floor sweepers; prepared knot/tuft for broom -- Other 6.5% 3% 0%
96040000 Hand sieves and hand riddles 6.5% 5% 0%
96050000 Travel sets for personal toilet, sewing or shoe or clothes cleaning 6.5% 5% 0%
96061000 Press-fasteners, snap-fasteners and press-studs and parts thereof 3.5% 0% 0%
96062100 Buttons of plastics, not covered with textile material4.5% 0% 0%
96062900 Buttons, nes 2.5% 0% 0%
96063010 Button moulds and other parts of button; button blanks -- Button parts, composed 5% 0% 0%
wholly or in part of a metal stamping, for use in the manufacture of covered buttons
96063090 Button moulds and other parts of button; button blanks -- Other 7.5% 0% 0%
96071190 Slide fasteners fitted with chain scoops of base metal -- Other 10% 7% 0%
96071900 Slide fasteners, nes 11% 7% 0%
96072090 Parts of slide fasteners -- Other 11% 7% 0%
96081000 Ball point pens 7% 5% 0%
96082000 Felt tipped and other porous-tipped pens and markers 7% 5% 0%
96083100 Indian ink drawing pens 7% 3% 0%
96083900 Fountain pens, stylograph pens and oth pens, o/t Indian ink drawing pens 7% 5% 0%
96084000 Propelling or sliding pencils 7% 5% 0%
96085000 Sets of art. from 2 or >of foregoing subheadings (pens,markers,pencils)7% 5% 0%
96086090 Refills for ball point pens, comprising the ball point and ink-reservoir -- Other 7% 3% 0%
96089190 Pen nibs and nib points -- Other 5% 0% 0%
96089990 Duplicating stylos; pen/pencil holders; parts of pens,markers,pencils,nes -- Other 7% 3% 0%
96091000 Pencils and crayons, with leads encased in a rigid sheath, nes 7% 5% 0%
96092090 Pencil leads, black or coloured -- Other 6% 3% 0%
96099000 Pastels, drawing charcoals, writing or drawing chalks and tailor's chalks 7% 5% 0%
96100000 Slates and boards,with writing or drawing surfaces,whether or not framed 4.5% 0% 0%
96110000 Devices for printing or embossing labels, hand-operated6.5% 5% 0%
96121090 Typewriter or similar ribbons, prepared for giving impressions -- Other 8.5% 5% 0%
96122000 Ink-pads, whether or not inked, with or without boxes 8.5% 5% 0%
96131000 Pocket lighters, gas-fuelled, non-refillable 6.5% -0%
96132000 Pocket lighters, gas-fuelled, refillable 9% 5% 0%
96133000 Table lighters 9.5% 5% 0%
96138000 Lighters, nes 8% 5% 0%
96139000 Parts of lighters, other than flints and wicks 6.5% 0% 0%
96142090 Smoking pipes and pipe bowls -- Other 6.5% 3% 0%
96149000 Cigar or cigarette holders and parts thereof, and parts of smoking pipes 7% 3% 0%
96151100 Combs, hair-slides and the like of hard rubber or plastics5.5% 5% 0%
96151900 Combs, hair-slides and the like of other materials 7% 5% 0%
96159000 Hairpins, curling pins, hair-curlers and the like, nes6.5% 5% 0%
96161000 Scent sprays and similar toilet sprays, and mounts and heads therefor 8.5% 0% 0%
96162000 Powder-puffs and pads for the application of cosmetics or toilet prep 12% 8% 0%
96170000 Vacuum flasks/vacuum vessels complete w/cases; parts thereof o/t gls inner 7.5% 3% 0%
96180000 Tailors' dummies/lay figures; automata and oth animated displays for windw 9% 5% 0%
97011090 Paintings,drawings and pastels executed by hand -- Other5.5% 0% 0%
97019090 Collages and similar decorative plaques -- Other 7% 0% 0%

Generalized System of Preferences

HANDBOOK ON THE SCHEME OF THE CZECH REPUBLIC

(INT/97/A06)
UNCTAD Technical Cooperation Project on Market Access,
Trade Laws and Preferences

PREFACE

This Handbook is intended to give, in a consolidated and concise form, information regarding the tariff advantages available to developing countries under the scheme of generalized preferences of the Czech Republic and the conditions under which the goods qualify for preferential treatment on importation into the Czech Republic.

This Handbook has been prepared by the UNCTAD Technical Cooperation Programme on Market Access, Trade Laws and Preferences (INT/97/A06), primarily for use within the context of project activities.

Although based on official texts, the Handbook cannot be regarded as a substitute for these texts. The UNCTAD secretariat appreciates the assistance and cooperation of the Government of the Czech Republic in the preparation of this Handbook.

The designations employed and the presentation of the material in this handbook do not imply the expression of any opinion whatsoever on the part of the Secretariat of the United Nations concerning the legal status of any country, territory, city or area, or of its authorities, or concerning the delimitation of its frontiers or boundaries.

For any further information on the publications in the GSP series, please contact the UNCTAD Technical Cooperation Project on Market Access, Trade Laws and Preferences

(INT/97/A06):

Tel.: +41 22 907 4944

Fax: +41 22 907 0044

E-mail: gsp@unctad.org

1. BACKGROUND

The Czech Republic has been applying its scheme of generalized preferences since 1972. Its main objective continues to be the development of broader trade relations with beneficiary countries and provision of better market access opportunities for products originating from least developed and developing countries.

2. LEGAL FRAMEWORK

The legal framework for the preferential scheme of the Czech Republic consists of:

· Regulation of the Government No. 441/2000 Coll., issuing the “Customs Tariff and Establishing Rates of Import Tariffs on Goods Originating in Developing Countries and Least Developed Countries and the Terms of Their Application (Customs Tariff)”; and

· Decree of the Ministry of Industry and Trade No. 69.1989 Coll. on “the exemption from duties of goods imported from and originated in developing countries”, as amended by Decree 265/1994 Coll., which sets the rules of origin for the purpose of benefiting from preferential treatment.

3. PRODUCT COVERAGE AND DEPTH OF TARIFF CUTS

All products originating in and imported from least developed countries (see the list of countries in annex 1 to this handbook) enjoy duty- free access to the Czech market.

Tariff preferences for selected products originating and imported from other beneficiary countries (see list in annex 2 to this handbook) are modulated as follows. Products listed in annex 3 of this handbook are granted duty-free market access. The duty reduction for products listed in annex 4 is 50 per cent of the applied rates. No preferences are granted to sensitive products. No quotas or ceilings are applied to products which are eligible for GSP treatment.

4. RULES OF ORIGIN

Only products that are considered as originating in beneficiary countries are eligible for the preferential treatment under the Czech GSP scheme. For this purpose, the following products shall be considered as originating in a beneficiary country:

(a) Products wholly obtained in a beneficiary country;

(b) Products obtained in a beneficiary country incorporating third country materials not exceeding 50 per cent of their value.

Materials originating in other least developed and developing beneficiary countries as well as in the Czech Republic and the Slovak Republic are considered as originating in a beneficiary country when incorporated into respective products.

To benefit from the preferential treatment, products must be imported directly from least developed or developing beneficiary countries to the Czech Republic. This condition is not fulfilled when products are released to free circulation in another country and then exported to the Czech Republic. Similarly, products should not be processed during their transportation.

Products shall benefit from the GSP treatment upon submission of a certificate of origin Form A, issued by a competent authority (Chamber of Commerce) of a country of origin. The Form A has to be presented to the Czech customs authorities within one year from the date of importation. The certificate is not required if the value of a consignment does not exceed 5,000 USD or its equivalent in another national currency.

Further details regarding rules of origin are contained in GATT document L/3703/Add.7, dated 13 October 1989.

ANNEXES

ANNEX I: List of Least Developed Beneficiary Countries

List of the Least Developed Countries

AF Afghanistan

AO Angola

BD Bangladesh

BJ Benin

BT Bhutan

BF Burkina Faso

BI Burundi

KH Cambodia

CV Cape Verde

CF Central African Republic

TD Chad

KM Comoros

CD Congo Democratic Rep.

DJ Djibouti

GQ Equatorial Guinea

ER Eritrea

ET Ethiopia

GM Gambia

GN Guinea

GW Guinea-Bissau

HT Haiti

KI Kiribati

LA Lao People s Dem. Republic

LS Lesotho

LR Liberia

MG Madagascar

MW Malawi

MV Maldives

ML Mali

MR Mauritania

MZ Mozambique

MM Myanmar

NP Nepal

NE Niger

RW Rwanda

ST Sao Tome and Principe

SL Sierra Leone

SB Solomon Islands

SO Somalia

SD Sudan

TZ Tanzania

TG Togo

TV Tuvalu

UG Uganda

VU Vanuatu

WS Western Samoa

YE Yemen

ZM Zambia

Total: 48

ANNEX II: List of Developing Beneficiary Countries

List of Developing and Other Beneficiary Countries

AL Albania

DZ Algeria

AG Antiqua and Barbuda

AM Armenia

AZ Azerbaijan

BB Barbados

BY Belarus

BZ Belize

BO Bolivia

BA Bosnia and Herzegovina

BW Botswana

CM Camerun

CO Colombia

CG Congo

CR Costa Rica

CI C te d Ivoire

CU Cuba

DM Dominica

DO Dominican Republic

EC Ecuador

EG Egypt

SV El Salvador

FM Fed. States of Micronesia

FJ Fiji

GA Gabon

GE Georgia

GH Ghana

GD Grenada

GT Guatemala

GY Guyana

HN Honduras

IN India

ID Indonesia

IR Iran

IQ Iraq

JM Jamaica

JO Jordan

KZ Kazakhstan

KE Kenya

KP Korea Dem. People`s Rep.

KW Kuwait

KG Kyrgyz Republic

LB Lebanon

LY Libya

MK Macedonia

MY Malaysia

MH Marshall Islands

MU Mauritius

MN Mongolia

NA Namibia

MA Marocco

NI Nicaragua

NG Nigeria

OM Oman

PK Pakistan

PA Panama

PG Papua New Guinea

PY Paraguay

PE Peru

PH Philippines

QA Qatar

MD Republic of Moldova

RU Russian Federation

KN Saint Christopher

LC Saint Lucia

VC Saint Vincent and the Grenadines

SA Saudi Arabia

SN Senegal

SC Seychelles

ZA South Africa

LK Sri Lanka

SR Suriname

SZ Swaziland

SY Syria

TJ Tajikistan

TH Thailand

TO Tonga

TT Trinidad and Tobago

TN Tunisia

TM Turkmenistan

UA Ukraine

UY Uruguay

UZ Uzbekistan

VE Venezuela

VN Viet Nam

YU Yugoslavia

ZW Zimbabwe

Total: 87

ANNEX III: List of the products enjoying a duty free market access

0101 20 10 Asses

0101 20 90 Mules and hinnies

0104 20 90 Other

0206 10 10 For the manufacture of pharmaceutical products

0206 29 10 For the manufacture of pharmaceutical products

0206 30 10 For the manufacture of pharmaceutical products

0206 49 10 For the manufacture of pharmaceutical products

0206 80 10 For the manufacture of pharmaceutical products

0206 80 91 Of horses, asses, mules and hinnies

0206 90 10 For the manufacture of pharmaceutical products

0206 90 91 Of horses, asses, mules and hinnies

0601 20 10 Chicory plants and roots

0601 20 30 Orchids, hyacinths, narcissi and tulips

0601 20 90 Other

0602 10 10 Of vines

0602 10 90 Other

0602 30 00 Rhododendrons and azaleas, grafted or not

0604 10 90 Other

0709 10 00 Globe artichokes

0709 20 00 Asparagus

0709 30 00 Aubergines (egg-plants)

0712 90 11 Hybrids for sowing

0712 90 19 Other

0802 31 00 In shell

0802 32 00 Shelled

0802 40 00 Chestnuts (Castanea spp.)

0805 10 10 Sanguines and semi-sanguines

0805 10 30 Navels, Navelines, Navelates, Salustianas, Vernas, Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and Hamlins

0805 10 50 Other

0805 10 80 Other

0805 20 10 Clementines

0805 20 30 Monreales and satsumas

0805 20 50 Mandarins and wilkings

0805 20 70 Tangerines

0805 20 90 Other

0805 30 10 Lemons (Citrus limon, Citrus limonum)

0805 30 90 Limes (Citrus aurantifolia)

0805 40 00 Grapefruit

0805 90 00 Other

0806 20 11 Currants

0806 20 12 Sultanas

0806 20 18 Other

0806 20 91 Currants

0806 20 92 Sultanas

0806 20 98 Other

0808 20 50 Other (other than from 1 May to 30 June)

0808 20 90 Quinces

0809 20 05 Sour cherries (Prunus cerasus) [other than from 16 July to 10 August]

0809 40 05 Plums

0809 40 90 Sloes

0810 20 10 Raspberries

0810 20 90 Other

0810 40 10 Cowberries, foxberries or mountain cranberries (fruit of the species Vaccinium vitis -idaea)

0810 40 50 Fruit of the species Vaccinium macrocarpon and Vaccinium corymbosum

0810 40 90 Other

0811 20 59 Blackberries and mulberries

0811 20 90 Other

0813 10 00 Apricots

0813 20 00 Prunes

0813 40 10 Peaches, including nectarines

0813 40 95 Other

0813 50 12 Of papaws (papayas), tamarinds, cashew apples, lychees, jackfruit, sapodillo plums, passion fruit, carambola and pitahaya

0813 50 15 Other

0813 50 19 Containing prunes

0813 50 31 Of tropical nuts

0813 50 39 Other

0813 50 91 Not containing prunes or figs

0813 50 99 Other

0901 11 00 Not decaffeinated

0901 12 00 Decaffeinated

0902 10 00 Green tea (not fermented) in immediate packings of a content not exceeding 3 kg

0902 20 00 Other green tea (not fermented)

0902 30 00 Black tea (fermented) and partly fermented tea, in immediate packings of a content not exceeding 3 kg

0902 40 00 Other black tea (fermented) and other partly fermented tea

0903 00 00 Maté

0904 11 10 For the industrial manufacture of essential oils or resinoids

0904 11 90 Other

0904 12 00 Crushed or ground

0905 00 00 Vanilla

0906 10 00 Neither crushed nor ground

0906 20 00 Crushed or ground

0907 00 00 Cloves (whole fruit, cloves and stems).

0908 10 10 Neither crushed nor ground, for the industrial manufacture of essential oils or resinoids

0908 10 90 Other

0908 20 10 Neither crushed nor ground

0908 20 90 Crushed or ground

0908 30 00 Amomy a kardamomy

0909 50 11 For the industrial manufacture of essential oils or resinoids

0909 50 19 Other

0909 50 90 Crushed or ground

0910 10 11 For the industrial manufacture of essential oils or resinoids

0910 10 19 Other

0910 10 90 Other

0910 20 10 Neither crushed nor ground

0910 20 90 Crushed or ground

0910 30 00 Turmeric (curcuma)

0910 40 11 Wildthyme (Thymus serpyllum)

0910 40 13 Other

0910 40 19 Crushed or ground

0910 40 90 Bay leaves

0910 50 00 Curry

0910 91 10 Neither crushed nor ground

0910 91 90 Crushed or ground

0910 99 10 Fenugreek seed

0910 99 91 Neither crushed nor ground

0910 99 99 Crushed or ground

1108 14 00 Manioc (cassava) starch

1202 20 00 Shelled, whether or not broken

1209 30 00 Seeds of herbaceous plants cultivated principally for their flowers

1209 99 91 Seeds of plants cultivated principally for their flowers, other than those of subheading No 1209 30

1209 99 99 Other

1302 19 05 Vanilla oleoresin

1507 10 10 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1507 10 90 Other

1507 90 10 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1507 90 90 Other

1508 90 10 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1508 90 90 Other

1509 10 10 Lampante virgin olive oil

1509 10 90 Other

1509 90 00 Other

1511 90 91 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1511 90 99 Other

1512 21 90 Other

1512 29 10 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1512 29 90 Other

1513 11 91 In immediate packings of a net content of 1 kg or less

1513 11 99 Other

1513 19 30 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1513 21 30 In immediate packings of a net content of 1 kg or less

1513 21 90 Other

1513 29 30 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1513 29 91 Palm kernel oil

1513 29 99 Babassu oil

1515 30 10 For the production of aminoundecanoic acid for use in the manufacture of synthetic textile fibres or of artificial plastic materials

1515 30 90 Other

1515 40 00 Tung oil and its fractions

1515 50 91 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1515 50 99 Other

1515 60 90 Other

1515 90 10 Oiticica oils; myrtle wax and Japan wax; their fractions

1515 90 21 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1515 90 29 Other

1515 90 31 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1515 90 39 Other

1515 90 40 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1515 90 60 For technical or industrial uses other than the manufacture of foodstuffs for human consumption

1521 10 10 Raw

1521 10 90 Other

1521 90 91 Raw

1521 90 99 Other

1522 00 10 Degras

1522 00 31 Soapstocks

1522 00 39 Other

1522 00 91 Oil foots and dregs; soapstocks

1522 00 99 Other

1702 20 10 Maple sugar in solid form, containing added flavouring or colouring matter

1702 20 90 Other

1702 50 00 Chemically pure fructose

1803 10 00 Not defatted

1803 20 00 Wholly or partly defatted

1804 00 00 Cocoa butter, fat and oil

1902 40 10 Unprepared

1902 40 90 Other

1903 00 00 Tapioca and substitutes therefor prepared from starch, in the form of flakes, grains, pearls, siftings or similar forms

2001 90 65 Olives

2001 90 91 Tropical fruit and tropical nuts

2005 60 00 Asparagus

2006 00 35 Tropical fruit and tropical nuts

2006 00 91 Tropical fruit and tropical nuts

2007 10 91 Of tropical fruit

2007 99 93 Of tropical fruit and tropical nuts

2008 20 11 With a sugar content exceeding 17 % by weight

2008 20 19 Other

2008 20 31 With a sugar content exceeding 19 % by weight

2008 20 39 Other

2008 20 51 With a sugar content exceeding 17 % by weight

2008 20 59 Other

2008 20 71 With a sugar content exceeding 19 % by weight

2008 20 79 Other

2008 20 91 Of 4,5 kg or more

2008 20 99 Of less than 4,5 kg

2008 30 11 Of an actual alcoholic strength by mass not exceeding 11,85 %mas

2008 30 19 Other

2008 30 31 Of an actual alcoholic strength by mass not exceeding 11,85 %mas

2008 30 39 Other

2008 30 51 Grapefruit segments

2008 30 55 Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids

2008 30 59 Other

2008 30 71 Grapefruit segments

2008 30 75 Mandarins (including tangerines and satsumas); clementines, wilkings and other similar citrus hybrids

2008 30 79 Other

2008 30 91 Of 4,5 kg or more

2008 30 99 Of less than 4,5 kg

2008 92 92 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

2008 92 94 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

2008 92 97 Of tropical fruit (including mixtures containing 50 % or more by weight of tropical nuts and tropical fruit)

2008 99 32 Passionfruit and guavas

2008 99 34 Other

2008 99 41 Ginger

2008 99 46 Passionfruit, guavas and tamarinds

2008 99 51 Ginger

2008 99 61 Passionfruit and guavas

2008 99 91 Yams, sweet potatoes and similar edible parts of plants, containing 5 % or more by weight of starch

2008 99 99 Other

2309 10 11 Containing no milk products or containing less than 10 % by weight of such products

2309 10 13 Containing not less than 10 % but less than 50 %by weight of milk products

2309 10 15 Containing not less than 50 % but less than 75 %by weight of milk products

2309 10 19 Containing not less than 75 % by weight of milk products

2309 10 31 Containing no milk products or containing less than 10 % by weight of such products

2309 10 33 Containing not less than 10 % but less than 50 %by weight of milk products

2309 10 39 Containing not less than 50 % by weight of milk products

2309 10 51 Containing no milk products or containing less than 10 % by weight of such products

2309 10 53 Containing not less than 10 % but less than 50 %by weight of milk products

2309 10 59 Containing not less than 50 % by weight of milk products

2309 10 70 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

2309 10 90 Other

2309 90 10 Fish or marine mammal solubles

2309 90 20 Products referred to in additional note 5 to this chapter

2309 90 31 Containing no milk products or containing less than 10 % by weight of such products

2309 90 33 Containing not less than 10 % but less than 50 % by weight of milk products

2309 90 35 Containing not less than 50 % but less than 75 % by weight of milk products

2309 90 39 Containing not less than 75 % by weight of milk products

2309 90 41 Containing no milk products or containing less than 10 % by weight of such products

2309 90 43 Containing not less than 10 % but less than 50 % by weight of milk products

2309 90 49 Containing not less than 50 % by weight of milk products

2309 90 51 Containing no milk products or containing less than 10 % by weight of such products

2309 90 53 Containing not less than 10 % but less than 50 % by weight of milk products

2309 90 59 Containing not less than 50 % by weight of milk products

2309 90 70 Containing no starch, glucose, glucose syrup, maltodextrine or maltodextrine syrup but containing milk products

2309 90 91 Beet-pulp with added molasses

2309 90 93 Premixtures

2309 90 95 Containing by weight 49 % or more of choline chloride, on organic or inorganic base

2309 90 97 Other

2501 00 10 Sea water and salt liquors

2501 00 31 For chemical transformation (separation of Na from Cl) for the manufacture of other products 2501 00 51 Denatured or for industrial uses (including refining) other than the preservation or preparation of foodstuffs for human or animal consumption

2501 00 91 Salt suitable for human consumption

2501 00 99 Other

2520 20 10 Building

2520 20 90 Other

2703 00 00 Peat (including peat litter), whether or not agglomerated

2707 40 00 Naphthalene

2707 50 10 For use as power or heating fuels

2707 50 90 For other purposes

2707 91 00 Creosote oils

2711 12 11 For use as a power or heating fuel

2711 12 19 For other purposes

2711 12 91 For undergoing a specific process

2711 12 93 For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 12 91

2711 12 94 Of a purity exceeding 90 % but less than 99 %

2711 12 97 Other

2711 13 10 For undergoing a specific process

2711 13 30 For undergoing chemical transformation by a process other than those specified in respect of subheading 2711 13 10

2711 13 91 Of a purity exceeding 90 % but less than 95 %

2711 13 97 Other

2711 14 00 Ethylene, propylene, butylene and butadiene

2711 19 00 Other

2712 90 11 Crude

2712 90 19 Other

2712 90 31 For undergoing a specific process

2712 90 33 For undergoing chemical transformation by a process other than those specified in respect of subheading 2712 90 31

2712 90 39 For other purposes

2712 90 91 Blend of 1-alkenes containing by weight 80 % or more of 1-alkenes of a chain-length of 24 carbon atoms or more but not exceeding 28 carbon atoms

2712 90 99 Other

2713 90 10 For the manufacture of the products of heading No 2803

2713 90 90 Other

2715 00 00 Bituminous mixtures based on natural asphalt, on natural bitumen, on petroleum bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics, cut-backs)

2804 80 00 Arsenic

2809 20 00 Phosphoric acid and polyphosphoric acids

2811 21 00 Carbon dioxide

2811 29 10 Sulphur trioxide (sulphuric anhydride); diarsenic trioxide

2811 29 30 Nitrogen oxides

2811 29 90 Other

2816 20 00 Oxide, hydroxide and peroxide of strontium

2816 30 00 Oxide, hydroxide and peroxide of barium

2818 20 00 Aluminium oxide, other than artificial corundum

2818 30 00 Aluminium hydroxide

2822 00 00 Cobalt oxides and hydroxides; commercial cobalt oxides

2824 10 00 Lead monoxide (litharge, massicot)

2824 20 00 Red lead and orange lead

2824 90 00 Other

2825 30 00 Vanadium oxides and hydroxides

2827 38 00 Of barium

2827 39 10 Of tin

2829 11 00 Of sodium

2830 30 00 Cadmium sulphide

2831 10 00 Of sodium

2832 10 00 Sodium sulphites

2832 20 00 Other sulphites

2832 30 00 Thiosulphates

2833 11 00 Disodium sulphate

2833 22 00 Of aluminium

2833 23 00 Of chromium

2833 27 00 Of barium

2833 29 10 Of cadmium

2833 29 30 Of cobalt; of titanium

2833 29 50 Of iron

2833 29 70 Of mercury; of lead

2833 29 90 Other

2833 30 00 Alums

2834 29 20 Of barium; of beryllium; of cadmium; of cobalt; of nickel; of lead

2836 20 00 Disodium carbonate

2836 40 00 Potassium carbonates

2836 60 00 Barium carbonate

2836 91 00 Lithiu m carbonates

2836 92 00 Strontium carbonate

2840 20 10 Borates of sodium, anhydrous

2840 20 90 Other

2841 30 00 Sodium dichromate

2841 40 00 Potassium dichromate

2841 90 10 Antimonates

2841 90 30 Zincates and vanadates

2841 90 90 Other

2843 29 00 Other

2844 10 10 Crude; waste and scrap (Euratom)

2844 10 30 Worked (Euratom)

2844 10 50 Ferro-uranium

2844 10 90 Other

2846 10 00 Cerium compounds

2846 90 00 Other

2847 00 00 Hydrogen peroxide, whether or not solidified with urea

2849 20 00 Of silicon

2851 00 10 Distilled and conductivity water and water of similar purity

2851 00 30 Liquid air (whether or not rare gases have been removed); compressed air

2851 00 50 Cyanogen chloride

2851 00 80 Other

2905 17 00 Dodecan-1-ol (lauryl alcohol), hexadecan-1-ol (cetyl alcohol) and octadecan-1-ol (stearyl alcohol)

2905 22 10 Geraniol, citronellol, linalol, rhodinol and nerol

2905 22 90 Other

2905 29 90 Other

2905 43 00 Mannitol

2905 44 11 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

2905 44 19 Other

2905 44 91 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

2905 44 99 Other

2906 11 00 Menthol

2906 14 00 Terpineols

2906 19 00 Other

2906 21 00 Benzyl alcohol

2906 29 00 Other

2907 12 00 Cresols and their salts

2907 13 00 Octylphenol, nonylphenol and their isomers; salts thereof

2907 14 00 Xylenols and their salts

2907 19 00 Other

2907 21 00 Resorcinol and its salts

2908 90 00 Other

2911 00 00 Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives

2912 12 00 Ethanal (acetaldehyde)

2912 29 00 Other

2912 49 00 Other

2914 21 00 Camphor

2914 23 00 Ionones and methylionones

2914 29 00 Other

2914 31 00 Phenylacetone (phenylpropan-2-one)

2914 39 00 Other

2915 32 00 Vinyl acetate

2917 12 10 Adipic acid and its salts

2917 12 90 Esters of adipic acid

2917 14 00 Maleic anhydride

2932 21 00 Coumarin, methylcoumarins and ethylcoumarins

2935 00 10 3 -[1 -[7 -Hexadecylsulphonylamino)-1 H-indole-3 -y l ]-3 -oxo -1 H, 3H-naphtho[1,8-cd]pyran-1-yl]-N,N-dimethyl-1H-indole-7-sulphonamide

2935 00 20 Metosulam (ISO)

2935 00 90 Other

2937 10 00 Hormony hypofýzy (pøední) nebo podobné hormony a jejich deriváty

2937 21 00 Cortisone, hydrocortisone, prednisone (dehydrocortisone) and prednisolone (dehydrohydrocortisone)

2937 22 00 Halogenated derivatives of adrenal cortical hormones

2937 29 00 Other

2937 91 00 Insulin and its salts

2937 99 00 Other

2938 10 00 Rutoside (rutin) and its derivatives

2938 90 10 Digitalis glycosides

2938 90 30 Glycyrrhizic acid and glycyrrhizates

2938 90 90 Other

2939 21 10 Quinine and quinine sulphate

2939 21 90 Other

2939 29 00 Other

2939 30 00 Caffeine and its salts

2939 70 00 Nicotine and its salts

2941 20 30 Dihydrostreptomycin, its salts, esters and hydrates

2941 20 80 Other

2941 40 00 Chloramphenicol and its derivatives; salts thereof

2941 50 00 Erythromycin and its derivatives; salts thereof

3002 90 10 Human blood

3002 90 30 Animal blood prepared for therapeutic, prophylactic or diagnostic uses

3002 90 50 Cultures of micro -organisms

3002 90 90 Other

3006 10 10 Sterile surgical catgut

3006 10 90 Other

3006 20 00 Blood-grouping reagents

3006 30 00 Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient

3006 50 00 First-aid boxes and kits

3201 10 00 Quebracho extract

3201 20 00 Wattle extract

3201 90 20 Sumach extract, vallonia extract, oak extract or chestnut extract

3201 90 90 Other

3204 12 00 Acid dyes, whether or not premetallized, and preparations based thereon; mordant dyes and preparations based thereon

3204 13 00 Basic dyes and preparations based thereon

3206 42 00 Lithopone and other pigments and preparations based on zinc sulphide

3214 10 10 Glaziers’ putty, grafting putty, resin cements, caulking compounds and other mastics

3214 10 90 Painters’ fillings

3214 90 00 Other

3215 90 10 Writing or drawing ink

3215 90 80 Other

3301 11 10 Not deterpenated

3301 11 90 Deterpenated

3301 12 10 Not deterpenated

3301 12 90 Deterpenated

3301 13 10 Not deterpenated

3301 13 90 Deterpenated

3301 14 10 Not deterpenated

3301 14 90 Deterpenated

3301 19 10 Not deterpenated

3301 19 90 Deterpenované

3301 21 10 Not deterpenated

3301 21 90 Deterpenated

3301 26 10 Not deterpenated

3301 26 90 Deterpenated

3301 29 11 Nedeterpenované

3301 29 31 Deterpenované

3301 29 61 Nedeterpenované

3301 29 91 Deterpenované

3301 30 00 Resinoids

3301 90 10 Terpenic by-products of the deterpenation of essential oils

3301 90 90 Other

3402 11 10 Aqueous solution containing by weight 30 % or more but not more than 50 % of disodium alkyl [oxydi(benzenesulphonate)]

3402 11 90 Other

3402 12 00 Cationic

3402 13 00 Non-ionic

3402 19 00 Other

3403 11 00 Preparations for the treatment of textile materials, leather, furskins or other materials

3403 91 00 Preparations for the treatment of textile materials, leather, furskins or other materials

3403 99 10 Preparations for lubricating machines, appliances and vehicles

3403 99 90 Other

3405 30 00 Polishes and similar preparations for coachwork, other than metal polishes

3603 00 10 Safety fuses; detonating fuses

3603 00 90 Other

3604 10 00 Fireworks

3606 10 00 Liquid or liquefied-gas fuels in containers of a kind used for filling or refilling cigarette or similar lighters and of a capacity not exceeding 300 cm

3606 90 10 Ferro-cerium and other pyrophoric alloys in all forms

3606 90 90 Other

3702 10 00 For X-ray

3702 31 10 Of a length not exceeding 30 m

3702 31 91 Colour negative film : - of a width of 75 mm or more but not exceeding 105 mm and - of a length of 100 m or more for the manufacture of instant-picture film-packs

3702 31 99 Other

3702 32 11 Microfilm; film for the graphic arts

3702 32 19 Other

3702 32 31 Microfilm

3702 32 51 Film for the graphic arts

3702 32 90 Other

3702 39 00 Other

3702 41 00 Of a width exceeding 610 mm and of a length exceeding 200 m, for colour photography (polychrome)

3702 42 00 Of a width exceeding 610 mm and of a length exceeding 200 m, other than for colour photography

3702 43 00 Of a width exceeding 610 mm and of a length not exceeding 200 m

3702 44 00 Of a width exceeding 105 mm but not exceeding 610 mm

3702 51 00 Of a width not exceeding 16 mm and of a length not exceeding 14 m

3702 52 10 Of a length not exceeding 30 m

3702 52 90 Of a length exceeding 30 m

3702 53 00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length not exceeding 30 m, for slides

3702 54 10 Of a width exceeding 16 mm but not exceeding 24 mm

3702 54 90 Of a width exceeding 24 mm but not exceeding 35 mm

3702 55 00 Of a width exceeding 16 mm but not exceeding 35 mm and of a length exceeding 30 m

3702 56 10 Of a length not exceeding 30 m

3702 56 90 Of a length exceeding 30 m

3702 91 10 Film for the graphic arts

3702 91 90 Other

3702 92 10 Film for the graphic arts

3702 92 90 Other

3702 93 10 Microfilm; film for the graphic arts

3702 93 90 Other

3702 94 10 Microfilm; film for the graphic arts

3702 94 90 Other

3702 95 00 Of a width exceeding 35 mm

3704 00 10 Plates and film

3704 00 90 Other

3705 10 00 For offset reproduction

3705 20 00 Microfilms

3705 90 00 Other

3801 90 00 Other

3803 00 10 Crude

3803 00 90 Other

3804 00 10 Concentrated sulphite lye

3804 00 90 Other

3807 00 10 Woodtar

3807 00 90 Other

3808 90 10 Rodenticides

3808 90 90 Other

3809 92 00 Of a kind used in the paper or like industries

3812 20 10 Reaction mixture containing benzyl 3-isobutyryloxy -1-isopropyl-2,2-dimethylpropyl phthalate and benzyl 3-isobutyryloxy -2,2,4-trimethylpentyl phthalate

3812 20 90 Other

3816 00 00 Refractory cements, mortars, concretes and similar compositions, other than products of heading No 3801

3823 13 00 Tall oil fatty acids

3823 19 10 Distilled fatty acids

3823 19 30 Fatty acid distillate

3823 19 90 Other

3823 70 00 Industrial fatty alcohols

3824 10 00 Prepared binders for foundry moulds or cores

3824 60 11 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

3824 60 19 Other

3824 60 91 Containing 2 % or less by weight of D-mannitol, calculated on the D-glucitol content

3824 60 99 Other

3904 69 10 Polyvinyl fluoride, in one of the forms mentioned in note 6 (b) to this chapter

3904 69 90 Other

3904 90 00 Other

3906 90 10 Poly[N-(3-hydroxyimino-1,1-dimethylbutyl)acrylamide]

3906 90 20 Copolymer of 2-diisopropylaminoethyl methacrylate with decyl methacrylate, in the form of a solution in N,N-dimethylacetamide, containing by weight 55 % or more of copolymer

3906 90 30 Copolymer of acrylic acid with 2-ethylhexyl acrylate, containing by weight 10 % or more but not more than 11 %of2-ethylhexyl acrylate

3906 90 40 Copolymer of acrylonitrile with methyl acrylate, modified with polybutadiene-acrylonitrile (NBR)

3906 90 50 Polymerization product of acrylic acid with alkyl methacrylate and small quantities of other monomers, for use as a thickener in the manufacture of textile printing pastes

3906 90 60 Copolymer of methyl acrylate with ethylene and a monomer containing a non-terminal carboxy group as a substituent, containing by weight 50 %or more of methyl acrylate, whether or not compounded with silica

3906 90 90 Other

3907 10 00 Polyacetaly

3907 20 11 Polyethylenglykoly

3907 20 21 With a hydroxyl number not exceeding 100

3907 20 29 Other

3907 20 91 Copolymer of 1-chloro-2,3-epoxypropane with ethylene oxide

3907 20 99 Other

3907 40 00 Polycarbonates

3912 11 00 Non-plasticised

3912 12 00 Plasticised

3912 20 11 Collodions and celloidin

3912 20 19 Other

3912 20 90 Plasticised

3912 31 00 Carboxymethylcellulose and its salts

3912 90 10 Cellulose esters

3912 90 90 Other

3913 90 10 Chemical derivatives of natural rubber

3913 90 20 Amylopectin

3913 90 30 Amylose

3913 90 80 Other

3920 72 00 Of vulcanised fibre

3920 73 10 Film in rolls or in strips, for cinematography or photography

3920 73 50 Sheets, film or strip, coiled or not, of a thickness of less than 0,75 mm

3920 73 90 Other

3920 91 00 Of polyvinyl butyral

4001 30 00 Balata, gutta-percha, guayule, chicle and similar natural gums

4005 10 00 Compounded with carbon black or silica

4005 20 00 Solutions; dispersions other than those of subheading 4005 10

4005 91 00 Plates, sheets and strip

4006 10 00 ‘Camel-back’ strips for retreading rubber tyres

4006 90 00 Other

4007 00 00 Vulcanised rubber thread and cord

4009 50 10 Suitable for conducting gases or liquids, for use in civil aircraft

4009 50 30 Not reinforced or otherwise combined with other materials

4009 50 50 Reinforced or otherwise combined only with metal

4009 50 70 Reinforced or otherwise combined only with textile materials

4009 50 90 Reinforced or otherwise combined with other materials

4014 90 10 Teats, nipple shields, and similar articles for babies

4014 90 90 Other

4104 10 10 East India kip, whole, whether or not the heads and legs have been removed, each of a net weight of not more than 4,5 kg, not further prepared than vegetable tanned, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

4104 10 30 Other skin leather not further prepared than chrome -tanned, in the wet-blue state

4104 10 91 Not further prepared than tanned

4104 10 95 Boxcalf

4104 10 99 Other

4104 21 00 Bovine leather, vegetable pre-tanned

4104 22 10 Not further prepared than chrome -tanned in the wet-blue state

4104 22 90 Other

4104 29 00 Other

4104 31 11 Sole leather

4104 31 19 Other

4104 31 30 Full grain splits

4104 31 90 Equine leather

4104 39 10 Bovine leather

4104 39 90 Equine leather

4105 11 10 Of Indian hair sheep, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

4105 11 91 Notsplit

4105 11 99 Spli

4105 12 10 Not split

4105 12 90 Spli

4105 19 10 Not split

4105 19 90 Spli

4105 20 00 Parchment-dressed or prepared after tanning

4106 11 10 Of Indian goat or kid, whether or not having undergone certain treatments, but obviously unsuitable for immediate use for the manufacture of leather articles

4106 11 90 Other

4106 12 00 Otherwise pre-tanned

4106 19 00 Other

4106 20 00 Parchment-dressed or prepared after tanning

4107 10 10 Not further prepared than tanned

4107 10 90 Other

4107 90 10 Not further prepared than tanned

4107 90 90 Other

4108 00 10 Of sheep and lambs

4108 00 90 Of other animals

4109 00 00 Patent leather and patent laminated leather; metallised leather

4203 10 00 Articles of apparel

4203 21 00 Specially designed for use in sports

4203 30 00 Belts and bandoliers

4203 40 00 Other clothing accessories

4204 00 10 conveyor or transmission belts or belting

4204 00 90 Other

4206 90 00 Other

4302 11 00 Of mink

4302 12 00 Of rabbit or hare

4302 13 00 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb

4302 19 10 Of beaver

4302 19 20 Of musk-rat

4302 19 30 Of fox

4302 19 41 Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)

4302 19 49 Other

4302 19 50 Of sea-otters or of nutria (coypu)

4302 19 60 Of marmots

4302 19 70 Of wild felines

4302 19 80 Of sheep or lambs

4302 19 95 Other

4302 20 00 Heads, tails, paws and other pieces or cuttings, not assembled

4302 30 10 ‘Dropped’ furskins

4302 30 21 Of mink

4302 30 25 Of rabbit or hare

4302 30 31 Of lamb, the following: Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb

4302 30 35 Of beaver

4302 30 41 Of musk-rat

4302 30 45 Of fox

4302 30 51 Of whitecoat pups of harp seal or of pups of hooded seal (blue-backs)

4302 30 55 Other

4302 30 61 Of sea-otters or of nutria (coypu)

4302 30 65 Of marmots

4302 30 71 Of wild felines

4302 30 75 Other

4401 21 00 Coniferous

4401 22 00 Non-coniferous

4404 10 00 Coniferous

4404 20 00 Non-coniferous

4405 00 00 Wood wool; wood flour

4407 10 15 Sanded; finger-jointed, whether or not planed or sanded

4407 10 31 Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)

4407 10 33 Pine of the kind ‘Pinus sylvestris L.’

4407 10 38 Other

4407 10 91 Spruce of the kind ‘Picea abies Karst.’ or silver fir (Abies alba Mill.)

4407 10 93 Pine of the kind ‘Pinus sylvestris L.’

4407 10 98 Other

4407 29 05 Finger-jointed, whether or not planed or sanded

4407 29 20 Palissandre de Rio, palissandre de Para and palissandre de Rose

4407 29 83 Planed

4407 29 85 Sanded

4407 29 99 Other

4407 99 10 Finger-jointed, whether or not planed or sanded

4407 99 30 Planed

4407 99 50 Sanded

4407 99 91 Of poplar

4407 99 94 Of tropical wood

4407 99 97 Other

4408 10 15 Finger-jointed, whether or not planed or sanded

4408 10 91 Small boards for the manufacture of pencils

4408 10 93 Of a thickness not exceeding 1 mm

4408 10 99 Of a thickness exceeding 1 mm

4408 31 11 Finger-jointed, whether or not planed or sanded

4408 31 21 Planed

4408 31 25 Sanded

4408 31 30 Other

4408 39 15 Finger-jointed, whether or not planed or sanded

4408 39 21 Planed

4408 39 31 Of a thickness not exceeding 1 mm

4408 39 35 Of a thickness exceeding 1 mm

4408 39 55 Finger-jointed, whether or not planed or sanded

4408 39 70 Small boards for the manufacture of pencils

4408 39 80 Of a thickness not exceeding 1 mm

4408 39 90 Of a thickness exceeding 1 mm

4408 90 15 Finger-jointed, whether or not planed or sanded

4408 90 35 Small boards for the manufacture of pencils

4408 90 81 Of a thickness not exceeding 1 mm

4408 90 89 Of a thickness exceeding 1 mm

4412 13 10 Of dark red meranti, light red meranti, white lauan, sipo, limba, obeche, okoumé, acajou d’Afrique, sapelli, virola, mahogany (Swietenia spp.), palissandre de Rio, palissandre de Para and palissandre de Rose

4418 50 00 Shingles and shakes

4501 90 00 Other

4502 00 00 Natural cork, debacked or roughly squared, or in rectangular (including square) blocks, plates, sheets or strip (including sharp-edged blanks for cork or stoppers)

4503 10 10 Cylindrical

4503 10 90 Other

4504 10 11 For sparkling wine, including those with discs of natural cork

4504 10 19 Other

4504 10 91 With a binding substance

4504 10 99 Other

4504 90 10 Gaskets, washers and other seals, for use in civil aircraft

4504 90 91 Corks and stoppers

4504 90 99 Other

4601 10 10 Of unspun vegetable materials

4601 10 90 Other

4802 60 11 In rolls

4802 60 19 In sheets

4802 60 91 In rolls

4802 60 99 In sheets

4804 11 11 Weighing less than 150 g/m2

4804 11 15 Weighing 150 g/m2 or more but less than 175 g/m2

4804 11 19 Weighing 175 g/m2 or more

4804 11 90 Other

4804 41 10 Of which not less than 80 % by weight of the total fibre content consists of coniferous fibres obtained by the chemical sulphate or soda process

4804 41 91 Saturating kraft

4804 41 99 Other

4805 70 11 Testliner

4805 70 19 Other

4805 70 90 Other

4805 80 11 Testliner

4805 80 19 Other

4805 80 90 Other

4806 30 00 Tracing papers

4806 40 10 Glassine papers

4806 40 90 Other

4902 90 10 Appearing once a week

4902 90 30 Appearing once a month

4902 90 90 Other

4903 00 00 Children’s picture, drawing or colouring books

4905 10 00 Globes

4907 00 10 Postage, revenue and similar stamps

4907 00 30 Banknotes

4907 00 90 Other

4908 10 00 Transfers (decalcomanias), vitrifiable

4908 90 00 Other

4909 00 10 Printed or illustrated postcards

4909 00 90 Other

4910 00 00 Calendars of any kind, printed, including calendar blocks

4911 10 10 Commercial catalogues

4911 10 90 Other

4911 91 10 Sheets (not being trade advertising material), not folded, merely with illustrations or pictures not bearing a text or caption, for editions of books or periodicals which are published in different countries in one or more languages

4911 91 80 Other

4911 99 00 Other

5004 00 10 Unbleached, scoured or bleached

5004 00 90 Other

5005 00 10 Unbleached, scoured or bleached

5005 00 90 Other

5107 10 10 Unbleached

5107 10 90 Other

5107 20 10 Unbleached

5107 20 30 Other

5107 20 51 Unbleached

5107 20 59 Other

5107 20 91 Unbleached

5107 20 99 Other

5108 10 10 Unbleached

5108 10 90 Other

5108 20 10 Unbleached

5108 20 90 Other

5109 10 10 In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g

5109 10 90 Other

5109 90 10 In balls, hanks or skeins, of a weight exceeding 125 g but not exceeding 500 g

5109 90 90 Other

5113 00 00 Woven fabrics of coarse animal hair or of horsehair

5203 00 00 Cotton, carded or combed

5205 26 00 Measuring less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number)

5205 27 00 Measuring less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number)

5205 28 00 Measuring less than 83,33 decitex (exceeding 120 metric number)

5205 46 00 Measuring per single yarn less than 125 decitex but not less than 106,38 decitex (exceeding 80 metric number but not exceeding 94 metric number per single yarn)

5205 47 00 Measuring per single yarn less than 106,38 decitex but not less than 83,33 decitex (exceeding 94 metric number but not exceeding 120 metric number per single yarn)

5205 48 00 Measuring per single yarn less than 83,33 decitex (exceeding 120 metric number per single yarn)

5206 45 00 Measuring per single yarn less than 125 decitex (exceeding 80 metric number per single yarn)

5207 10 00 Containing 85 % or more by weight of cotton

5207 90 00 Other

5306 10 10 Measuring 833,3 decitex or more (not exceeding 12 metric number)

5306 10 30 Measuring less than 833,3 decitex but not less than 277,8 decitex (exceeding 12 metric number but not exceeding 36 metric number)

5306 10 50 Measuring less than 277,8 decitex (exceeding 36 metric number)

5306 10 90 Put up for retail sale

5306 20 10 Not put up for retail sale

5306 20 90 Put up for retail sale

5307 10 10 Measuring 1 000 decitex or less (10 metric number or more)

5307 10 90 Measuring more than 1 000 decitex (less than 10 metric number)

5307 20 00 Multiple (folded) or cabled

5406 10 00 Synthetic filament yarn

5406 20 00 Artificial filament yarn

5504 10 00 Viscose fiber

5503 20 00 Of polyesters

5508 10 11 Of polyesters

5508 10 19 Other

5508 10 90 Put up for retail sale

5511 10 00 Of synthetic staple fibres, containing 85 % or more by weight of such fibres

5511 20 00 Of synthetic staple fibres, containing less than 85 % by weight of such fibres

5511 30 00 Of artificial staple fibres

5604 90 00 Other

5902 90 10 Impregnated with rubber

5902 90 90 Other

5910 00 00 Transmission or conveyor belts or belting, of textile material, whether or not impregnated, coated, covered or laminated with plastics, or reinforced with metal or other material technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)

5911 10 00 Textile fabrics, felt and felt-lined woven fabrics, coated, covered or laminated with rubber, leather or other material, of a kind used for card clothing, and similar fabrics of a kind used for other technical purposes, including narrow fabrics made of velvet impregnated with rubber, for covering weaving spindles (weaving beams)

5911 20 00 Bolting cloth, whether or not made up

6212 90 00 Other

6214 90 10 Of cotton

6214 90 90 Other

6305 10 10 Used

6305 10 90 Other

6305 32 81 Of fabric weighing 120 g/m2or less

6305 32 89 Of fabric weighing more than 120 g/m2

6305 33 91 Of fabric weighing 120 g/m2or less

6305 33 99 Of fabric weighing more than 120 g/m2

6402 12 10 Ski-boots and cross-country ski footwear

6501 00 00 Hat forms, hat bodies and hoods of felt, neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons), of felt

6505 10 00 Hairnets

6507 00 00 Head-bands, linings, covers, hat foundations, hat frames, peaks and chinstraps, for headgear 6703 00 00 Human hair, dressed, thinned, bleached or otherwise worked; wool or other animal hair or other textile materials, prepared for use in making wigs or the like

6704 11 00 Complete wigs

6704 19 00 Other

6704 20 00 Of human hair

6704 90 00 Of other materials

6804 10 00 Millstones and grindstones for milling, grinding or pulping

6804 21 00 Of agglomerated synthetic or natural diamond

6804 22 12 Not reinforced

6804 22 18 Reinforced

6804 22 30 Of ceramics or silicates

6804 22 50 Of other materials

6804 22 90 Other

6804 23 00 Of natural stone

6804 30 00 Hand sharpening or polishing stones

6805 10 00 On a base of woven textile fabric only

6805 30 10 On a base of woven textile fabric combined with paper or paperboard

6805 30 20 On a base of vulcanized fibre

6805 30 80 Other

6806 10 00 Slag wool, rock wool and similar mineral wools (including intermixtures thereof), in bulk, sheets or rolls

6806 20 10 Expanded clays

6806 20 90 Other

6806 90 00 Other

6811 30 00 Tubes, pipes and tube or pipe fittings

6812 20 00 Yarn and thread

6814 10 00 Plates, sheets and strips of agglomerated or reconstituted mica, whether or not on a support

6814 90 10 Sheets or splittings of mica

6814 90 90 Other

6815 20 00 Articles of peat

7001 00 10 Cullet and other waste and scrap of glass

7001 00 91 Optical glass

7001 00 99 Other

7002 10 00 Balls

7002 20 10 Of optical glass

7002 20 90 Other

7002 31 00 Of fused quartz or other fused silica

7002 32 00 Of other glass having a linear coefficient of expansion not exceeding 5 × 10-6 per Kelvin within a temperature range of 0oC to 300oC

7018 10 11 Cut and mechanically polished

7018 10 19 Other

7018 10 30 Imitation pearls

7018 10 51 Cut and mechanically polished

7018 10 59 Other

7018 10 90 Other

7101 10 00 Natural pearls

7101 21 00 Unworked

7101 22 00 Worked

7102 21 00 Unworked or simply sawn, cleaved or bruted

7102 29 00 Other

7102 31 00 Unworked or simply sawn, cleaved or bruted

7102 39 00 Other

7103 10 00 Unworked or simply sawn or roughly shaped

7103 91 00 Rubies, sapphires and emeralds

7103 99 00 Other

7104 10 00 Piezo-electric quartz

7106 92 20 Of a fineness of not less than 750 parts per 1 000

7106 92 80 Of a fineness of less than 750 parts per 1 000

7107 00 00 Base metals clad with silver, not further worked than semi -manufactured

7108 13 10 Bars, rods, wire and sections; plates; sheets and strips of a thickness, excluding any backing, exceeding 0,15 mm

7108 13 80 Other

7108 20 00 Monetary

7109 00 00 Base metals or silver, clad with gold, not further worked than semi-manufactured

7110 19 10 Bars, rods, wire and sections; plates; sheets and strips of a thickness, excluding any backing, exceeding 0,15 mm

7110 19 80 Other

7110 29 00 Other

7110 39 00 Other

7110 49 00 Other

7111 00 00 Base metals, silver or gold, clad with platinum, not further worked than semi -manufactured

7116 10 00 Of natural or cultured pearls

7116 20 11 Necklaces, bracelets and other articles of natural precious or semi -precious stones, simply strung without fasteners or other accessories

7116 20 19 Other

7116 20 90 Other

7505 11 00 Of nickel, not alloyed

7505 12 00 Of nickel alloys

7505 21 00 Of nickel, not alloyed

7505 22 00 Of nickel alloys

7506 10 00 Of nickel, not alloyed

7506 20 00 Of nickel alloys

7507 11 00 Of nickel, not alloyed

7507 12 00 Of nickel alloys

7507 20 00 Tube or pipe fittings

7606 92 00 Of aluminium alloys

7609 00 00 Aluminium tube or pipe fittings (for example, couplings, elbows, sleeves)

7613 00 00 Aluminium containers for compressed or liquefied gas

7614 90 00 Other

7801 10 00 Refined lead

7801 91 00 Containing by weight antimony as the principal other element

7801 99 10 For refining, containing 0,02 % or more by weight of silver (bullion lead)

7801 99 91 Lead alloys

7801 99 99 Other

7802 00 00 Lead waste and scrap

7804 11 00 Sheets, strip and foil of a thickness (excluding any backing) not exceeding 0,2 mm

7804 19 00 Other

7906 00 00 Zinc tubes, pipes and tube or pipe fittings (for example, couplings, elbows, sleeves)

8003 00 00 Tin bars, rods, profiles and wire

8004 00 00 Tin plates, sheets and strip, of a thickness exceeding 0,2 mm

8007 00 00 Other articles of tin

8101 10 00 Powders

8101 92 00 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

8101 93 00 Wire

8101 99 00 Other

8102 10 00 Powders

8102 92 00 Bars and rods, other than those obtained simply by sintering, profiles, plates, sheets, strip and foil

8102 93 00 Wire

8102 99 00 Other

8104 30 00 Raspings, turnings and granules, graded according to size; powders

8104 90 00 Other

8105 90 00 Other

8107 90 00 Other

8108 90 10 Tubes and pipes, with attached fittings, suitable for conducting gases or liquids, for use in civil aircraft

8108 90 30 Bars, rods, profiles and wire

8108 90 50 Plates, sheets, strip and foil

8108 90 70 Tubes and pipes

8108 90 90 Other

8109 90 00 Other

8112 11 10 Unwrought; powders

8112 11 90 Waste and scrap

8112 19 00 Other

8112 40 11 Unwrought; powders

8112 40 19 Waste and scrap

8112 40 90 Other

8112 99 10 Hafnium (celtium)

8112 99 30 Niobium (columbium); rhenium

8112 99 90 Gallium; indium; thallium

8113 00 20 Unwrought

8113 00 40 Waste and scrap

8113 00 90 Other

8201 20 00 Forks

8201 60 00 Hedge shears, two-handed pruning shears and similar two-handed shears

8201 90 00 Other hand tools of a kind used in agriculture, horticulture or forestry

8202 10 00 Hand saws

8202 20 00 Band saw blades

8202 31 00 With working part of steel

8202 39 00 Other, including parts

8202 40 00 Chain saw blades

8202 91 00 Straight saw blades, for working metal

8202 99 11 For working metal

8202 99 19 For working other materials

8202 99 90 With working part of other materials

8203 20 10 Tweezers

8203 20 90 Other

8203 30 00 Metal cutting shears and similar tools

8203 40 00 Pipe-cutters, bolt croppers, perforating punches and similar tools

8205 30 00 Planes, chisels, gouges and similar cutting tools for working wood

8206 00 00 Tools of two or more of heading Nos 8202 to 8205, put up in sets for retail sale

8208 10 00 For metal working

8208 20 00 For wood working

8208 30 10 Circular knives

8208 30 90 Other

8208 40 00 For agricultural, horticultural or forestry machines

8208 90 00 Other

8211 10 00 Sets of assorted articles

8211 94 00 Blades

8213 00 00 Scissors, tailors’ shears and similar shears, and blades therefor

8214 10 00 Paper knives, letter openers, erasing knives, pencil sharpeners and blades therefor

8311 10 10 Welding electrodes cored with iron or steel and coated with refractory material

8311 10 90 Other

8311 30 00 Coated rods and cored wire, of base metal, for soldering, brazing or welding by flame

8401 10 00 Nuclear reactors (Euratom)

8401 40 00 Parts of nuclear reactors (Euratom)

8405 10 00 Producer gas or water gas generators, with or without their purifiers; acetylene gas generators and similar water process gas generators, with or without their purifiers

8405 90 00 Parts

8406 10 00 Turbines for marine propulsion

8406 81 10 Steam turbines for electricity generation

8406 81 90 Other

8406 82 11 Not exceeding 10 MW

8406 82 19 Exceeding 10 MW

8406 82 90 Other

8406 90 10 Stator blades, rotors and their blades

8406 90 90 Other

8411 11 10 For use in civil aircraft

8411 11 90 Other

8411 12 11 Of a thrust exceeding 25 kN but not exceeding 44 kN

8411 12 13 Of a thrust exceeding 44 kN but not exceeding 132 kN

8411 12 19 Of a thrust exceeding 132 kN

8411 12 90 Other

8411 21 10 For use in civil aircraft

8411 21 90 Other

8411 22 11 Of a power exceeding 1 100 kW but not exceeding 3 730 kW

8411 22 19 Of a power exceeding 3 730 kW

8411 22 90 Other

8411 81 10 For use in civil aircraft

8411 81 90 Other

8411 82 10 For use in civil aircraft

8411 82 81 Of a power not exceeding 7 000 kW, for use in combined heat and power stations

8411 82 89 Other

8411 82 93 Of a power exceeding 20 000 kW but not exceeding 50 000 kW

8411 82 99 Of a power exceeding 50 000 kW

8411 91 10 For use in civil aircraft

8411 91 90 Other

8411 99 10 Of gas turbines, for use in civil aircraft

8411 99 90 Other

8412 10 10 For use in civil aircraft

8412 10 90 Other

8412 31 10 For use in civil aircraft

8412 31 90 Other

8412 39 10 For use in civil aircraft

8412 39 90 Other

8412 80 10 Steam or other vapour power engines

8412 80 91 For use in civil aircraft

8412 80 99 Other

8416 10 10 Incorporating an automatic control device

8416 10 90 Other

8416 20 10 Only for gas, monobloc, incorporating a ventilator and a control device

8416 20 90 Other

8416 30 00 Mechanical stokers, including their mechanical grates, mechanical ash dischargers and similar appliances

8416 90 00 Parts

8418 50 11 For frozen food storage

8418 50 19 Other

8418 50 91 For deep-freezing, other than that of subheadings 8418 30 and 8418 40

8418 50 99 Other

8418 61 10 For use in civil aircraft

8418 61 90 Other

8418 69 10 For use in civil aircraft

8418 69 91 Absorption heat pumps

8418 69 99 Other

8419 11 00 Instantaneous gas water heaters

8421 11 00 Cream separators

8421 12 00 Clothes-dryers

8421 19 10 For use in civil aircraft

8421 19 91 Centrifuges of a kind used in laboratories

8421 19 94 Centrifuges of a kind used in the manufacture of semiconductor wafers

8421 19 99 Other

8421 21 10 For use in civil aircraft

8421 21 90 Other

8421 22 00 For filtering or purifying beverages other than water

8421 29 10 For use in civil aircraft

8421 29 90 Other

8421 39 10 For use in civil aircraft

8421 39 30 Machinery and apparatus for filtering or purifying air

8421 39 51 By a liquid process

8421 39 71 By a catalytic process

8421 39 98 Other

8421 91 10 Of a pparatus of subheading 8421 19 93 or 8421 19 95

8421 91 30 Of spinners for coating photographic emulsions on LCD substrates of subheading 8421 19 99

8421 91 90 Other

8421 99 00 Other

8422 20 00 Machinery for cleaning or drying bottles or other containers

8422 30 00 Machinery for filling, closing, sealing or labelling bottles, cans, boxes, bags or other containers; machinery for capsuling bottles, jars, tubes and similar containers; machinery for aerating beverages

8422 40 00 Other packing or wrapping machinery (including heat-shrink wrapping machinery)

8422 90 10 Of dish washing machines

8422 90 90 Other

8423 90 00 Weighing machine weights of all kinds; parts of weighing machinery

8432 90 00 Parts

8433 90 00 Parts

8434 10 00 Milking machines

8434 20 00 Dairy machinery

8434 90 00 Parts

8435 90 00 Parts

8436 91 00 Of poultry-keeping machinery or poultry incubators and brooders

8436 99 00 Other

8438 10 10 Bakery machinery

8438 10 90 Machinery for the manufacture of macaroni, spaghetti or similar products

8438 20 00 Machinery for the manufacture of confectionery, cocoa or chocolate

8438 40 00 Brewery machinery

8438 50 00 Machinery for the preparation of meat or poultry

8438 60 00 Machinery for the preparation of fruits, nuts or vegetables

8440 10 10 Folding machines

8440 10 20 Collating machines and gathering machines

8440 10 30 Sewing, wire stitching and stapling machines

8440 10 40 Unsewn (perfect) binding machines

8440 10 90 Other

8440 90 00 Parts

8441 10 10 Combined reel slitting and re-reeling machines

8441 10 20 Other slitting and cross cutting machines

8441 10 30 Guillotines

8441 10 40 Three-knife trimmers

8441 10 80 Other

8441 20 00 Machines for making bags, sacks or envelopes

8441 30 00 Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding

8441 40 00 Machines for moulding articles in paper pulp, paper or paperboard

8441 80 00 Other machinery

8441 90 10 Of cutting machines

8441 90 90 Other

8442 10 00 Phototype-setting and composing machines

8442 20 10 For founding and setting (for example, linotypes, monotypes, intertypes)

8442 20 90 Other

8442 30 00 Other machinery, apparatus and equipment

8442 40 00 Parts of the foregoing machinery, apparatus or equipment

8442 50 21 For relief printing

8442 50 23 For planographic printing

8442 50 29 Other

8442 50 80 Other

8443 29 00 Other

8443 40 00 Gravure printing machinery

8443 59 20 For printing textile materials

8443 59 40 For use in the production of semiconductors

8443 59 70 Other

8443 60 00 Machines for uses ancillary to printing

8443 90 05 For use in the production of semiconductors

8443 90 10 Of cast iron or cast steel

8443 90 80 Other

8444 00 10 Machines for extruding

8444 00 90 Other

8445 11 00 Carding machines

8445 12 00 Combing machines

8445 13 00 Drawing or roving machines

8445 19 00 Other

8445 90 00 Other

8447 90 00 Other

8448 11 00 Dobbies and Jacquards; card reducing, copying, punching or assembling machines for use therewith

8448 32 00 Of machines for preparing textile fibres, other than card clothing

8448 33 10 Spindles and spindle flyers

8448 33 90 Spinning rings and ring travellers

8448 39 00 Other

8448 41 00 Shuttles

8448 42 00 Reeds for looms, healds and heald-frames

8448 49 00 Other

8448 51 10 Sinkers

8448 51 90 Other

8448 59 00 Other

8449 00 00 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

8450 90 00 Parts

8453 10 00 Machinery for preparing, tanning or working hides, skins or leather

8453 20 00 Machinery for making or repairing footwear

8453 90 00 Parts

8455 30 10 Of cast iron

8455 30 31 Hot-rolling work-rolls; hot-rolling and cold-rolling back-up rolls

8455 30 39 Cold-rolling work-rolls

8455 30 90 Of cast or wrought steel

8456 20 00 Operated by ultrasonic processes

8456 30 11 Wire-cut

8456 30 19 Other

8456 30 90 Other

8456 91 00 For dry-etching patterns on semiconductor materials

8456 99 10 Focused ion beam milling machines for producing or repairing masks and reticles for patterns on semiconductor devices

8456 99 30 Apparatus for stripping or cleaning semiconductor wafers

8456 99 50 Apparatus for dry-etching patterns on LCD substrates

8456 99 80 Other

8459 39 00 Other

8460 31 00 Numerically controlled

8460 39 00 Other

8461 20 00 Shaping or slotting machines

8461 30 10 Numerically controlled

8461 30 90 Other

8461 90 00 Other

8463 20 00 Thread-rolling machines

8463 30 00 Machines for working wire

8463 90 00 Other

8464 10 10 For sawing monocrystal semiconductor boules into slices, or wafers into chips

8464 10 90 Other

8467 11 10 Metal working

8467 11 90 Other

8467 19 00 Other

8467 81 00 Chain saws

8467 91 00 Of chain saws

8467 92 00 Of pneumatic tools

8467 99 00 Other

8470 30 00 Other calculating machines

8470 40 00 Accounting machines

8470 50 00 Cash registers

8470 90 00 Other

8472 10 00 Duplicating machines

8473 10 11 Of machines of subheading 8469 11 00

8473 10 19 Other

8473 10 90 Other

8473 40 11 Of machines of subheading 8472 90 30

8473 40 19 Other

8473 40 90 Other

8473 50 10 Electronic assemblies

8476 21 00 Incorporating heating or refrigerating devices

8476 29 00 Other

8476 81 00 Incorporating heating or refrigerating devices

8476 89 00 Other

8476 90 00 Parts

8477 90 05 For machines of subheadings 8477 10 10 and 8477 59 05

8477 90 10 Of cast iron or cast steel

8477 90 80 Other

8478 10 00 Machinery

8478 90 00 Parts

8479 90 10 For use in civil aircraft

8479 90 50 Of machines of subheading 8479 89 65, 8479 89 70, 8479 89 75, 8479 89 76, 8479 89 77 or 8479 89 79

8479 90 92 Of cast iron or cast steel

8479 90 97 Other

8480 71 10 Of a kind used in the manufacture of semiconductor devices

8480 71 90 Other

8480 79 00 Other

8483 40 92 Ball or roller screws

8483 90 10 For use in civil aircraft

8483 90 30 Of bearing housings

8483 90 92 Of cast iron or cast steel

8483 90 98 Other

8484 10 10 For use in civil aircraft

8484 10 90 Other

8484 20 00 Mechanical seals

8484 90 10 For use in civil aircraft

8484 90 90 Other

8485 10 10 Of bronze

8485 10 90 Other

8485 90 10 Of non-malleable cast iron

8485 90 30 Of malleable cast iron

8485 90 51 Of cast steel

8485 90 53 Of open-die forged iron or steel

8485 90 55 Of closed-die forged iron or steel

8485 90 59 Other

8485 90 80 Other

8505 20 00 Electro-magnetic couplings, clutches and brakes

8505 30 00 Electro-magnetic lifting heads

8506 90 00 Parts

8508 10 10 Capable of operation without an external source of power

8508 10 91 Electropneumatic

8508 10 99 Other

8508 20 10 Chainsaws

8508 20 30 Circular saws

8508 20 90 Other

8508 80 10 Of a kind used for working textile materials

8508 80 30 Capable of operation without an external source of power

8508 80 51 Angle grinders

8508 80 53 Belt sanders

8508 80 59 Other

8508 80 70 Planers

8508 80 80 Hedge trimmers and lawn edge cutters

8508 80 90 Other

8508 90 00 Parts

8509 20 00 Floor polishers

8509 30 00 Kitchen waste disposers

8509 90 10 Of vacuum cleaners or floor polishers

8509 90 90 Other

8510 90 00 Parts

8516 90 00 Parts

8517 19 10 Videophones

8517 19 90 Other

8517 22 00 Teleprinters

8517 90 11 Electronic assemblies

8517 90 19 Other

8517 90 82 Electronic assemblies

8517 90 88 Other

8518 30 10 For use in civil aircraft

8518 30 20 Line telephone handsets

8518 30 80 Other

8519 21 00 Without loudspeaker

8519 29 00 Other

8519 31 00 With automatic record-changing mechanism

8519 39 00 Other

8519 40 00 Transcribing machines

8519 92 00 Pocket-size cassette-players

8519 93 31 With an analogue and digital reading system

8519 93 39 Other

8519 93 81 With an analogue and digital reading system

8519 93 89 Other

8519 99 12 Of a kind used in motor vehicles, of a type using discs of a diameter not exceeding 6,5 cm

8519 99 18 Other

8519 99 90 Other

8520 10 00 Dictating machines not capable of operating without an external source of power

8520 20 00 Telephone answering machines

8520 32 11 Capable of operating without an external source of power

8520 32 19 Other

8520 32 30 Pocket-size recorders

8520 32 50 Other

8520 32 91 Using magnetic tapes on reels, allowing sound recording or reproduction either at a single speed of 19 cm per second or at several speeds if those comprise only 19 cm per second and lower speeds

8520 32 99 Other

8520 33 11 Capable of operating without an external source of power

8520 33 19 Other

8520 33 30 Pocket-size recorders

8520 33 90 Other

8520 39 10 Using magnetic tapes on reels, allowing sound recording or reproduction either at a single speed of 19 cm per second or at several speeds if those comprise only 19 cm per second and lower speeds

8520 39 90 Other

8520 90 10 For use in civil aircraft

8520 90 90 Other

8521 10 10 For use in civil aircraft

8521 10 30 Using tape of a width not exceeding 1,3 cm and allowing recording or reproduction at a tape speed not exceeding 50 mm per second

8521 10 80 Other

8521 90 00 Other

8522 10 00 Pick-up cartridges

8523 11 00 Of a width not exceeding 4 mm

8523 12 00 Of a width exceeding 4 mm but not exceeding 6,5 mm

8523 13 00 Of a width exceeding 6,5 mm

8523 20 10 Rigid

8523 20 90 Other

8523 30 00 Cards incorporating a magnetic stripe

8523 90 00 Other

8524 10 00 Gramophone records

8524 31 00 For reproducing phenomena other than sound or image

8524 32 00 For reproducing sound only

8524 39 10 For reproducing representations of instructions, data, sound, and image recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine

8524 39 90 Other

8524 40 00 Magnetic tapes for reproducing phenomena other than sound or image

8524 51 00 Of a width not exceeding 4 mm

8524 52 00 Of a width exceeding 4 mm but not exceeding 6,5 mm

8524 53 00 Of a width exceeding 6,5 mm

8524 60 00 Cards incorporating a magnetic stripe

8524 91 00 For reproducing phenomena other than sound or image

8524 99 10 For reproducing representations of instructions, data, sound, and image recorded in a machine readable binary form, and capable of being manipulated or providing interactivity to a user, by means of an automatic data processing machine

8524 99 90 Other

8525 30 10 With 3 or more camera tubes

8525 30 90 Other

8525 40 11 Digital

8525 40 19 Other

8525 40 91 Only able to record sound and images taken by the television camera

8525 40 99 Other

8526 10 10 For use in civil aircraft

8526 10 90 Other

8526 91 11 Radio navigational receivers

8526 91 19 Other

8526 91 90 Other

8527 12 10 With an analogue and digital reading system

8527 12 90 Other

8527 13 10 With laser reading system

8527 13 91 Of the cassette-type with an analogue and digital reading system

8527 13 99 Other

8527 19 00 Other

8527 21 20 With laser reading system

8527 21 52 Of the cassette-type with an analogue and digital reading system

8527 21 59 Other

8527 21 70 With laser reading system

8527 21 92 Of the cassette-type with an analogue and digital reading system

8527 21 98 Other

8527 29 00 Other

8527 31 11 Of the cassette-type with an analogue and digital reading system

8527 31 19 Other

8527 31 91 With laser reading system

8527 31 93 Of the cassette-type with an analogue and digital reading system

8527 31 98 Other

8527 32 10 Alarm clock radios

8527 32 90 Other

8527 39 20 Without built-in amplifier

8527 39 80 With built-in amplifier

8527 90 10 For radio-telephony or radio-telegraphy, for use in civil aircraft

8527 90 92 Portable receivers for calling, alerting or paging

8527 90 98 Other

8529 90 10 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for apparatus falling within subheadings 8526 10 10, 8526 91 11, 8526 91 19 and 8526 92 10, for use in civil aircraft

8529 90 40 Parts of apparatus falling within subheadings 8525 10 50, 8525 20 91, 8525 20 99, 8525 40 11 and 8527 90 92

8529 90 51 Of wood

8529 90 59 Of other materials

8529 90 72 Electronic assemblies

8529 90 81 For television cameras of subheading 8525 30 and apparatus of heading Nos 8527 and 8528

8529 90 88 Other

8533 10 00 Fixed carbon resistors, composition or film types

8533 21 00 For a power handling capacity not exceeding 20 W

8533 29 00 Other

8533 31 00 For a power handling capacity not exceeding 20 W

8533 39 00 Other

8533 40 10 For a power handling capacity not exceeding 20 W

8533 40 90 Other

8533 90 00 Parts

8539 10 10 For use in civil aircraft

8539 10 90 Other

8539 90 10 Lamp bases

8539 90 90 Other

8540 11 11 Not exceeding 42 cm

8540 11 13 Exceeding 42 cm but not exceeding 52 cm

8540 11 15 Exceeding 52 cm but not exceeding 72 cm

8540 11 19 Exceeding 72 cm

8540 11 91 Not exceeding 75 cm

8540 11 99 Exceeding 75 cm

8540 12 00 Black and white or other monochrome

8540 20 10 Television camera tubes

8540 20 80 Other

8540 40 00 Data/graphic display tubes, colour, with a phosphor dot screen pitch smaller than 0,4 mm

8540 50 00 Data/graphic display tubes, black and white or other monochrome

8540 60 00 Other cathode-ray tubes

8540 71 00 Magnetrons

8540 72 00 Klystrons

8540 79 00 Other

8540 81 00 Receiver or amplifier valves and tubes

8540 89 00 Other

8540 91 00 Of cathode-ray tubes

8540 99 00 Other

8541 10 00 Diodes, other than photosensitive or light-emitting diodes

8541 21 00 With a dissipation rate of less than 1 W

8541 29 00 Other

8541 30 00 Thyristors, diacs and triacs, other than photosensitive devices

8541 40 10 Light-emitting diodes, including laser diodes

8541 40 90 Other

8541 50 00 Other semiconductor devices

8541 60 00 Mounted piezo-electric crystals

8541 90 00 Parts

8543 11 00 Ion implanters for doping semiconductor materials

8543 19 00 Other

8543 20 00 Signal generators

8543 30 20 Apparatus for wet etching, developing, stripping or cleaning semiconductor wafers or liquid crystal display substrates

8543 30 80 Other

8543 90 10 Assemblies and sub-assemblies consisting of two or more parts or pieces fastened or joined together, for flight recorders, for use in civil aircraft

8543 90 20 Electronic assemblies for incorporation into automatic data processing machines

8543 90 30 Of apparatus of subheading 8543 11 00, 8543 30 10, 8543 30 30, 8543 89 70, 8543 89 72 or 8543 89 73

8543 90 40 Of apparatus of subheading 8543 89 75

8543 90 80 Other

8544 70 00 Optical fibre cables

8604 00 00 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)

8609 00 10 Containers with an anti-radiation lead covering, for the transport of radioactive materials (Euratom)

8609 00 90 Other

8708 29 10 For the industrial assembly of : Pedestrian-controlled tractors falling within subheading 8701 10; Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi -diesel), of a cylinder capacity not exceeding 2 500 cm3or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 29 90 Other

8708 60 10 For the industrial assembly of : Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi -diesel), of a cylinder capacity not exceeding 2 500 cm3or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 60 91 Of closed-die forged steel

8708 60 99 Other

8708 70 10 For the industrial assembly of : Pedestrian-controlled tractors falling within subheading 8701 10; Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi -diesel), with a cylinder capacity not exceeding 2 500 cm3or with a spark-ignition internal combustion piston engine with a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 70 50 Wheels of aluminium; parts and accessories of wheels, of aluminium

8708 70 91 Wheel centres in star form, cast in one piece, of iron or steel

8708 70 99 Other

8708 80 10 For the industrial assembly of : Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi -diesel), of a cylinder capacity not exceeding 2 500 cm3or with a spark-ignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 80 90 Other

8708 91 10 For the industrial assembly of : Pedestrian-controlled tractors falling within subheading 8701 10; Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a sparkignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 91 90 Other

8708 92 10 For the industrial assembly of : Pedestrian-controlled tractors falling within subheading 8701 10; Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a sparkignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 92 90 Other

8708 99 10 For the industrial assembly of : Pedestrian-controlled tractors falling within subheading 8701 10; Vehicles of heading No 8703; Vehicles of heading No 8704 with either a compression-ignition internal combustion piston engine (diesel or semi-diesel), of a cylinder capacity not exceeding 2 500 cm3 or with a sparkignition internal combustion piston engine of a cylinder capacity not exceeding 2 800 cm3 ; Vehicles of heading No 8705

8708 99 30 Anti roll bars

8708 99 50 Other torsion bars

8708 99 92 Of closed-die forged steel

8708 99 98 Other

8710 00 00 Tanks and other armoured fighting vehicles, motorized, whether or not fitted with weapons, and parts of such vehicles

8802 11 10 Civil helicopters

8802 11 90 Other

8802 12 10 Civil helicopters

8802 12 90 Other

8802 40 90 Other

8802 60 10 Spacecraft (including satellites)

8802 60 90 Suborbital and spacecraft launch vehicles

8803 10 90 Other

8803 20 90 Other

8803 30 10 For use in civil aircraft

8803 30 90 Other

8908 00 00 Vessels and other floating structures for breaking up

9001 10 10 Image conductor cables

9001 10 90 Other

9001 20 00 Sheets and plates of polarising material

9001 30 00 Contact lenses

9001 50 20 Not for the correction of vision

9001 50 41 Single focal

9001 50 49 Other

9001 50 80 Other

9001 90 10 For use in civil aircraft

9001 90 90 Other

9003 11 00 Of plastics

9003 19 10 Of precious metal or of rolled precious metal

9003 19 30 Of base metal

9003 19 90 Of other materials

9003 90 00 Parts

9004 10 10 With lenses optically worked

9004 10 91 With lenses of plastics

9004 10 99 Other

9004 90 10 With lenses of plastics

9004 90 90 Other

9005 10 00 Binoculars

9005 80 00 Other instruments

9005 90 00 Parts and accessories (including mountings)

9006 10 10 Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates

9006 10 90 Other

9006 20 00 Cameras of a kind used for recording documents on microfilm, microfiche or other microforms

9006 30 00 Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes

9006 40 00 Instant print cameras

9006 51 00 With a through-the-lens viewfinder (single lens reflex (SLR)), for roll film of a width not exceeding 35 mm

9006 52 00 Other, for roll film of a width less than 35 mm

9006 53 10 Disposable cameras

9006 53 90 Other

9006 59 00 Other

9006 61 00 Discharge lamp (‘electronic’) flashlight apparatus

9006 62 00 Flashbulbs, flashcubes and the like

9006 69 00 Other

9006 91 10 Of apparatus of subheading 9006 10 10

9006 91 90 Other

9006 99 00 Other

9007 11 00 For film of less than 16 mm width or for double-8 mm film

9007 19 00 Other

9007 20 00 Projectors

9007 91 00 For cameras

9007 92 00 For projectors

9008 10 00 Slide projectors

9008 20 00 Microfilm, microfiche or other microform readers, whether or not capable of producing copies

9008 30 00 Other image projectors

9008 40 00 Photographic (other than cinematographic) enlargers and reducers

9008 90 00 Parts and accessories

9009 90 00 Parts and accessories

9010 90 10 Of apparatus of subheading 9010 41 00, 9010 42 00, 9010 49 00 or 9010 50 10

9010 90 90 Other

9011 10 10 Fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

9011 10 90 Other

9011 20 10 Photomicrographic microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

9011 20 90 Other

9011 80 00 Other microscopes

9011 90 10 Of apparatus of subheading 9011 10 10 or 9011 20 10

9011 90 90 Other

9012 10 10 Electron microscopes fitted with equipment specifically designed for the handling and transport of semiconductor wafers or reticles

9012 10 90 Other

9012 90 10 Of apparatus of subheading 9012 10 10

9012 90 90 Other

9013 20 00 Lasers, other than laser diodes

9013 80 20 Active matrix liquid crystal devices

9013 80 30 Other

9013 80 90 Other

9013 90 10 For liquid crystal devices (LCD)

9013 90 90 Other

9014 10 10 For use in civil aircraft

9014 10 90 Other

9014 80 00 Other instruments and appliances

9014 90 10 Of instruments of subheadings 9014 10 and 9014 20 for use in civil aircraft

9014 90 90 Other

9015 20 10 Electronic

9015 20 90 Other

9015 30 10 Electronic

9015 30 90 Other

9015 40 10 Electronic

9015 40 90 Other

9015 80 11 Meteorological, hydrological and geophysical instruments and apparatus

9015 80 19 Other

9015 80 91 Instruments and appliances used in geodesy, topography, surveying or levelling; hydrographic instruments

9015 80 93 Meteorological, hydrological and geophysical instruments and apparatus

9015 80 99 Other

9015 90 00 Parts and accessories

9017 10 10 Plotters

9017 10 90 Other

9017 20 05 Plotters

9017 20 11 Drawing sets

9017 20 19 Other

9017 20 31 Pattern generating apparatus of a kind used for producing masks or reticles from photoresist coated substrates

9017 20 39 Other

9017 20 90 Mathematical calculating instruments (including slide rules, disc calculators and the like) 9017 90 10 For apparatus of subheading 9017 20 31

9017 90 90 Other

9018 12 00 Ultrasonic scanning apparatus

9018 13 00 Magnetic resonance imaging apparatus

9018 14 00 Scintigraphic apparatus

9018 19 10 Monitoring apparatus for simultaneous monitoring of two or more parameters

9018 19 90 Other

9018 32 10 Tubular metal needles

9018 32 90 Needles for sutures

9018 39 00 Other

9018 50 10 Non-optical

9018 50 90 Optical

9019 10 10 Electrical vibratory-massage apparatus

9019 10 90 Other

9020 00 10 Breathing appliances and gas masks (excluding parts thereof), for use in civil aircraft

9020 00 90 Other

9021 11 00 Artificial joints

9021 19 10 Orthopaedic appliances

9021 19 90 Splints and other fracture appliances

9021 21 10 Of plastics

9021 21 90 Of other materials

9021 29 00 Other

9021 30 10 Ocular prostheses

9021 30 90 Other

9021 40 00 Hearing aids, excluding parts and accessories

9021 50 00 Pacemakers for stimulating heart muscles, excluding parts and accessories

9021 90 10 Parts and accessories of hearing aids

9021 90 90 Other

9022 19 00 For other uses

9022 21 00 For medical, surgical, dental or veterinary uses

9022 29 00 For other uses

9022 30 00 X-ray tubes

9022 90 10 X-ray fluorescent screens and X-ray intensifying screens; anti-scatter shields and grids

9022 90 90 Other

9025 11 10 For use in civil aircraft

9025 11 91 Clinical or veterinary thermometers

9025 11 99 Other

9025 19 10 For use in civil aircraft

9025 19 91 Electronic

9025 19 99 Other

9025 80 15 For use in civil aircraft

9025 80 91 Electronic

9025 80 99 Other

9025 90 10 For use in civil aircraft

9025 90 90 Other

9026 10 10 For use in civil aircraft

9026 10 51 Flow meters

9026 10 59 Other

9026 10 91 Flow meters

9026 10 99 Other

9026 20 10 For use in civil aircraft

9026 20 30 Electronic

9026 20 51 Appliances for measuring and non-automatically regulating tyre pressure

9026 20 59 Other

9026 20 90 Other

9026 80 10 For use in civil aircraft

9026 80 91 Electronic

9026 80 99 Other

9026 90 10 For use in civil aircraft

9026 90 90 Other

9027 10 10 Electronic

9027 10 90 Other

9027 30 00 Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)

9027 40 00 Exposure meters

9027 50 00 Other instruments and apparatus using optical radiations (UV, visible, IR)

9027 80 11 pH meters, rH meters and other apparatus for measuring conductivity

9027 80 13 Apparatus for performing measurements of the physical properties of semiconductor materials or LCD substrates or associated insulating and conducting layers during the semiconductor wafer production process or the LCD production process

9027 80 17 Other

9027 80 91 Viscometers, porosimeters and expansion meters

9027 80 93 Apparatus for performing measurements of the physical properties of semiconductor materials or LCD substrates or associated insulating and conducting layers during the semiconductor wafer production process or the LCD production process

9027 80 97 Other

9028 20 00 Liquid meters

9028 90 10 For electricity meters

9028 90 90 Other

9029 20 10 For use in civil aircraft

9029 20 31 Speed indicators for vehicles

9029 20 39 Other

9029 20 90 Stroboscopes

9029 90 10 Of revolution counters, speed indicators and tachometers, for use in civil aircraft

9029 90 90 Other

9030 10 10 For use in civil aircraft

9030 10 90 Other

9030 20 10 For use in civil aircraft

9030 20 90 Other

9030 90 10 For use in civil aircraft

9030 90 20 For apparatus of subheading 9030 82 00

9030 90 80 Other

9031 41 00 For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices

9031 80 10 For use in civil aircraft

9031 80 32 For inspecting semiconductor wafers or devices or for inspecting photomasks or reticles used in manufacturing semiconductor devices

9031 80 34 Other

9031 80 39 Other

9031 80 91 For measuring or checking geometrical quantities

9031 80 99 Other

9031 90 10 Of instruments, appliances and machines of subheading 9031 80, for use in civil aircraft

9031 90 20 For apparatus of subheading 9031 41 00 or for optical instruments and appliances for measuring surface particulate contamination on semi-conductor wafers of subheading 9031 49 00

9031 90 30 For apparatus of subheading 9031 80 32

9031 90 80 Other

9032 10 10 For use in civil aircraft

9032 10 30 Electronic

9032 10 91 With electrical triggering device

9032 10 99 Other

9032 20 10 For use in civil aircraft

9032 20 90 Other

9032 81 10 For use in civil aircraft

9032 81 90 Other

9032 90 10 For use in civil aircraft

9032 90 90 Other

9033 00 00 Parts and accessories (not specified or included elsewhere in this chapter) for machines, appliances, instruments or apparatus of Chapter 90

9101 11 00 With mechanical display only

9101 12 00 With opto-electronic display only

9101 19 00 Other

9101 21 00 With automatic winding

9101 29 00 Other

9101 91 00 Electrically operated

9101 99 00 Other

9102 11 00 With mechanical display only

9102 12 00 With opto-electronic display only

9102 19 00 Other

9102 21 00 With automatic winding

9102 29 00 Other

9102 91 00 Electrically operated

9102 99 00 Other

9103 10 00 Electrically operated

9104 00 10 For use in civil aircraft

9104 00 90 Other

9105 11 00 Electrically operated

9105 19 00 Other

9105 21 00 Electrically operated

9105 29 00 Other

9105 91 00 Electrically operated

9105 99 10 Table-top or mantelpiece clocks

9105 99 90 Other

9106 10 00 Time -registers; time-recorders

9107 00 00 Time switches, with clock or watch movement or with synchronous mo tor

9109 11 00 Of alarm clocks

9109 19 10 Of a width or diameter not exceeding 50 mm, for use in civil aircraft

9109 19 90 Other

9109 90 10 Of a width or diameter not exceeding 50 mm, for use in civil aircraft

9109 90 90 Other

9110 11 10 With balance-wheel and hairspring

9110 11 90 Other

9110 12 00 Incomplete movements, assembled

9110 19 00 Rough movements

9110 90 00 Other

9111 10 00 Cases of precious metal or of metal clad with precious metal

9111 20 10 Gold- or silver-plated

9111 20 90 Other

9111 80 00 Other cases

9111 90 00 Parts

9112 10 00 Cases of metal

9112 80 00 Other cases

9112 90 00 Parts

9113 10 10 Of precious metal

9113 10 90 Of metal clad with precious metal

9113 20 00 Of base metal, whether or not gold- or silver-plated

9113 90 10 Of leather or of composition leather

9113 90 30 Of plastic materials

9113 90 90 Other

9114 10 00 Springs, including hair-springs

9114 20 00 Jewels

9114 30 00 Dials

9114 40 00 Plates and bridges

9114 90 00 Other

9202 10 10 Violins

9202 10 90 Other

9202 90 10 Harps

9202 90 30 Guitars

9202 90 90 Other

9203 00 10 Keyboard pipe organs

9203 00 90 Other

9204 10 10 With less than 80 basses

9204 10 90 With 80 basses or more

9204 20 00 Mouth organs

9206 00 00 Percussion musical instruments (for example, drums, xylophones, cymbals, castanets, maracas)

9209 10 00 Metronomes, tuning forks and pitch pipes

9209 20 00 Mechanisms for musical boxes

9209 93 00 Parts and accessories for the musical instruments of heading No 9203

9209 94 00 Parts and accessories for the musical instruments of heading No 9207

9209 99 10 Parts and accessories for the musical instruments of heading No 9204

9209 99 30 Parts and accessories for the musical instruments of heading No 9205

9209 99 80 Other

9301 00 00 Military weapons, other than revolvers, pistols and the arms of heading No 9307

9303 10 00 Muzzle-loading firearms

9303 90 00 Other

9305 10 00 Of revolvers or pistols

9305 21 00 Shotgun barrels

9305 29 30 Roughly shaped gun stock blocks

9305 29 95 Other

9305 90 10 For military weapons falling within heading No 9301

9305 90 90 Other

9306 30 10 For revolvers and pistols falling within heading No 9302 and for sub-machine-guns falling within heading No 9301

9306 30 30 For military weapons

9306 30 91 Centrefire cartridges

9306 30 93 Rimfire cartridges

9306 30 98 Other

9306 90 10 For military purposes

9306 90 90 Other

9307 00 00 Swords, cutlasses, bayonets, lances and similar arms and parts thereof and scabbards and sheaths therefor

9507 20 10 Fish-hooks, not snelled

9507 20 90 Other

9601 10 00 Worked ivory and articles of ivory

9602 00 00 Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading No 3503) and articles of unhardened gelatin

9603 10 00 Brooms and brushes, consisting of twigs or other vegetable materials bound together, with or without handles

9604 00 00 Hand sieves and hand riddles

9608 91 00 Pen nibs and nib points

9609 10 10 With ‘leads’ of graphite

9609 10 90 Other

9609 20 00 Pencil leads, black or coloured

9611 00 00 Date, sealing or numbering stamps, and the like (including devices for printing or embossing labels), designed for operating in the hand; hand-operated composing sticks and hand printing sets incorporating such composing sticks

9614 20 20 Roughly shaped blocks of wood or root, for the manufacture of pipes

9614 20 80 Other

9614 90 00 Other

9615 11 00 Of hard rubber or plastics

9615 19 00 Other

9616 10 10 Toilet sprays

9616 10 90 Mounts and heads

ANNEX IV: List of the products which benefit from a 50 per cent reduction of applied custom tariff

2520 10 00 Gypsum; anhydrite

2620 20 00 Containing mainly lead

2708 10 00 Pitch

2708 20 00 Pitch coke

2712 10 10 Crude

2712 10 90 Other

2712 20 10 Synthetic paraffin wax of a molecular weight of 460 or more but not exceeding 1 560

2712 20 90 Other

2714 90 00 Other

2801 10 00 Chlorine

2804 10 00 Hydrogen

2804 21 00 Argon

2804 29 10 Helium

2804 29 90 Other

2804 30 00 Nitrogen

2804 40 00 Oxygen

2804 50 10 Boron

2804 50 90 Tellurium

2804 61 00 Containing by weight not less than 99,99 % of silicon

2804 69 00 Other

2806 20 00 Chlorosulphuric acid

2807 00 10 Sulphuric acid

2807 00 90 Oleum

2811 11 00 Hydrogen fluoride (hydrofluoric acid)

2811 19 10 Hydrogen bromide (hydrobromic acid)

2811 19 20 Hydrogen cyanide (hydrocyanic acid)

2811 19 80 Other

2811 22 00 Silicon dioxide

2812 10 11 Phosphorus trichloride oxide (phosphoryl trichloride)

2812 10 15 Phosphorus trichloride

2812 10 16 Phosphorus pentachloride

2812 10 18 Other

2812 10 91 Disulphur dichloride

2812 10 93 Sulphur dichloride

2812 10 94 Phosgene (carbonyl chloride)

2812 10 95 Thionyl dichloride (thionyl chloride)

2812 10 99 Other

2812 90 00 Other

2815 20 10 Solid

2815 20 90 In aqueous solution (soda lye or liquid soda)

2815 30 00 Peroxides of sodium or potassium

2818 10 10 White, pink or ruby, with an aluminium oxide content exceeding 97,5 %by weight

2818 10 90 Other

2819 10 00 Chromium trioxide

2819 90 10 Chromium dioxide

2819 90 90 Other

2820 10 00 Manganese dioxide

2820 90 10 Manganese oxide containing by weight 77 % or more of manganese

2820 90 90 Other

2821 10 00 Iron oxides and hydroxides

2821 20 00 Earth colours

2823 00 00 Titanium oxides

2825 10 00 Hydrazine and hydroxylamine and their inorganic salts

2825 20 00 Lithium oxide and hydroxide

2825 40 00 Nickel oxides and hydroxides

2825 50 00 Copper oxides and hydroxides

2825 60 00 Germanium oxides and zirconium dioxide

2825 70 00 Molybdenum oxides and hydroxides

2825 80 00 Antimony oxides

2826 11 00 Of ammonium or of sodium

2826 12 00 Of aluminium

2826 19 00 Other

2826 20 00 Fluorosilicates of sodium or of potassium

2826 30 00 Sodium hexafluoroaluminate (synthetic cryolite)

2826 90 10 Dipotassium hexafluorozirconate

2826 90 90 Other

2827 10 00 Ammonium chloride

2827 20 00 Calcium chloride

2827 32 00 Of aluminium

2827 33 00 Of iron

2827 34 00 Of cobalt

2827 35 00 Of nickel

2827 36 00 Of zinc

2827 39 90 Other

2827 41 00 Of copper

2827 49 10 Of lead

2827 49 90 Other

2827 51 00 Bromides of sodium or of potassium

2827 59 00 Other

2827 60 00 Iodides and iodide oxides

2828 10 00 Commercial calcium hypochlorite and other calcium hypochlorites

2828 90 00 Other

2829 19 00 Other

2829 90 10 Perchlorates

2829 90 40 Bromates of potassium or of sodium

2829 90 80 Other

2830 20 00 Zinc sulphide

2830 90 11 Sulphides of calcium, of antimony or of iron

2830 90 80 Polysulphides

2831 90 00 Other

2833 19 00 Other

2833 21 00 Of magnesium

2833 24 00 Of nickel

2833 25 00 Of copper

2833 26 00 Of zinc

2833 40 00 Peroxosulphates (persulphates)

GENERALIZED SYSTEM OF PREFERENCES

HANDBOOK ON THE SCHEME OF HUNGARY

(INT/97/A06)

UNCTAD Technical Cooperation Project on Market Access, Trade Laws and Preferences

INTRODUCTION

This Handbook is intended to give concise information regarding the tariff preferences available to developing countries under the Hungarian GSP scheme and the conditions under which products may qualify for preferential treatment on importation into Hungary.

Relevant regulations in the Hungarian Law:

Act C of 1995 on Customs Law, Customs Proceedings and Customs Administration

Act CI of 1995 on Customs Tariff

Act VIII of 2001 on amendment to the Act CI of 1995 on Customs Tariff

Government Decree 45/1996 on the implementation of Act of 1995

Government Decree 203/2000 on amendment to the Government Decree 45/1996 on the implementation of Act of 1995

Joint Ministerial Decree 64/1995 IKM-PM on the promulgation of the Customs Tariff

BACKGROUND

Hungary has been operating a Generalized System of Preferences (GSP) scheme on imports from developing countries since 1 January 1972. The scheme is applied on a permanent basis e.g. it does not involve time limits or renewal requirements. There are no quantitative ceilings or any special safeguard mechanism for the products concerned.

COUNTRY COVERAGE

Preferential tariffs may apply in the case of products originating from developing countries that give Hungarian goods the tariff treatment conforming to the principle of the most favoured nation (MFN) treatment, and do not apply any discriminating measure against Hungary (the list of GSP beneficiary countries is contained in Annex I). Since 1978, all products originating from the least developed countries (LDCs) (list contained in annex II) enjoy duty- free treatment in Hungary.

PRODUCT COVERAGE

The Hungarian GSP scheme does not contain a priori sectoral limitations on exclusions. The GSP tariffs – given in an autonomous manner – are indicated in Column I of the Hungarian Customs Tariff. Where there is no tariff rate indicated in Column I, imports from developing countries are treated under the MFN treatment according to Column II of the Hungarian Customs Tariff.

In Hungary preferential tariffs apply for about 7.000 tariff lines, from which about 1,000 cover agricultural products. Zero-rated tariffs are applicable for about 45 per cent of the affected tariff lines, while for the rest, preferential tariffs are set at different rates (constituting usually a 20 to 90 per cent reduction of the MFN duties). In order to dampen the erosion of preferential margins due to MFN tariff reductions, in the course of implementing the Uruguay Round market access commitments, Hungary also lowered, where necessary, GSP rates to preserve at least a 2 percentage point difference between GSP and MFN tariffs. From the introduction in 1972 till the middle of the 1990’s over 90 per cent of Hungary’s imports from beneficiary countries were covered by the Hungarian GSP scheme.

GSP-RELATED RULES OF ORIGIN

1. ORIGIN CRITERIA

Hungary’s GSP-related rules of origin are based on UNCTAD recommendations. The products concerned are deemed to be originating in a beneficiary developing country if they fall under one of the two conditions:

A) The product is wholly obtained in that country.

Hungary accepts the following categories of goods as wholly obtained in a preference-receiving country:

- Mineral products extracted from its soil or from its sea bed; or mineral products extracted in the preference-receiving country's territory or from its continental shelf;

- Vegetable products harvested there;

- Live animals born and raised there;

- Products obtained there from live animals;

- Products obtained from hunting or fishing conducted there;

- Products obtained from sea fishing and other products taken from the sea by its vessels; and also by vessels chartered by the preference-receiving country of question;

- Products made on board its factory ships – exclusively from products referred to above; and also factory ships chartered by the preference-receiving country in question;

- Used articles collected there fit only for the recovery of raw materials;

- Waste and scrap resulting from manufacturing operations conducted there;

- Products obtained there exclusively from products specified above.

B) The share of non-originating materials or components (or that of unknown origin) does not exceed 50 per cent of the product’s value.

2. CUMULATIVE ORIGIN

The GSP rules are, in principle, based on the concept of single country origin, e.g. the origin requirements mus t be fully complied with in one exporting preference-receiving country which must be, at the same time, also the country of the manufacture of the finished products concerned.

Under the scheme of Hungary this rule has been liberalized so that all preference-receiving countries are regarded as one single area for the purpose of determining origin. All value added and/or manufacturing processes performed in the area may be added together in order to meet the origin requirements for products to be exported to Hungary. This means full and global cumulation.

3. DIRECT CONSIGNMENT

With respect to other requirements, care should be taken that the criteria of both direct purchase and direct transportation must be met in order to qualify for GSP treatment. Transport through third countries for geographical or other reasons does not mean deviation from the rule of direct transportation, provided that the goods remain under customs surveillance and are not entered into domestic circulation in these countries. Its purpose is to enable the customs administration of the preference-giving country of importation to be satisfied that the imported products are identical to the products which left the exporting preference-receiving country,, e.g. they were not manipulated, substituted, further processed or entered into commerce in any intervening third country.

4. DOCUMENTARY EVIDENCE

The claim for GSP treatment must be supported by appropriate documentary evidence as to origin and consignment. The “Form A” certificate of origin is required to prove originating status.

Hungary accepts the issue of duplicate certificates of origin Form A in respect of lost certificates. Certificates of origin issued on the basis of the original ones by foreign customs authorities that keep the goods under surveillance are accepted. The certificate of origin should normally be presented to the customs authority together with the other documents needed for customs clearance, but in any case within one year of the arrival of the goods to Hungary. The difference between the quantity of goods consigned and that covered by Form A should not exceed plus or minus 5 per cent. If the full quantity of the goods in the certificate of origin is cleared, the customs office will withdraw the certificate. In case of partial clearance, the customs office shall add a clause to the document and return it. In such cases the certificate of origin shall be withdrawn by the customs office performing the last clearance.

Annex I

Developing countries enjoying preferential tariff treatment in Hungary

Algeria

Argentina

Bahama

Bolivia

Botswana

Brazil

Cameroon

Chile

Colombia

Congo

Costa Rica

Cuba

Dominican Republic

Ecuador

Egypt

Fiji Islands

Gabon

Ghana

Grenada

Guatemala

Guyana

Honduras

India

Indonesia

Iran (Islamic Rep. of)

Iraq

Ivory Coast

Jamaica

Jordan

Kenya

Korea, PDR

Lebanon

Libyan Arab

Jamahiriya

Malaysia

Mauritius

Mexico

Mongolia

Morocco

Nicaragua

Nigeria

Oman

Pakistan

Papua New Guinea

Peru

Philippines

Saint Lucia

San Vincent & Grenadine

Senegal

Seychelles Islands

Singapore

South Africa

Sri Lanka

Suriname

Swaziland

Syrian Arab Republic

Thailand

Tonga

Trinidad & Tobago

Tunisia

Uruguay

Venezuela

Viet Nam

Zimbabwe

Annex II

Least developed countries enjoying duty-free treatment in Hungary

Afghanistan

Angola

Bangladesh

Benin

Bhutan

Burkina Faso

Burundi

Cambodia

Cape Verde

Central African Republic

Chad

Comoros

Democratic Republic of Congo

Djibouti

Equatorial Guinea

Eritrea

Ethiopia

Gambia

Guinea

Guinea-Bissau

Haiti

Kiribati

Lao People’s Democratic Republic

Lesotho

Liberia

Madagascar

Malawi

Maldives

Mali

Mauritania

Mozambique

Myanmar

Nepal

Niger

Rwanda

Samoa

Sao Tome and Principe

Senegal

Sierra Leone

Solomon Islands

Somalia

Sudan

Togo

Tuvalu

Uganda

United Republic of Tanzania

Vanuatu

Yemen

Zambia

SISTEMA GENERALIZADO DE PREFERENCIAS

Esquema de Noruega

Modificación

La secretaría de la UNCTAD ha recibido la comunicación del Gobierno de Noruega que se adjunta.

Reglamento relativo al origen de los productos, etc., con arreglo al Sistema Generalizado de Preferencias (SGP) para la importación de productos procedentes de los países en desarrollo

Promulgado el 20 de febrero de 1998 por el Ministerio de Hacienda y Aduanas de Noruega de conformidad con el apartado 3 del cuarto párrafo del artículo 2 de las disposiciones introductorias del arancel aduanero cf. Decisión del Parlamento Noruego (Stortingent) de 15 de junio de 1971 y Decreto Real Nº 3 de 3 de septiembre de 1971, relativo al sistema generalizado de preferencias para la importación de productos procedentes de los países en desarrollo.

Capítulo I - Disposiciones generales

Artículo 1 - Definiciones

A los efectos del presente reglamento:

1. Fabricación significa todas las formas de elaboración o transformación, incluidos el montaje o determinadas operaciones;

2. Material significa todo ingrediente, materia prima, componente o parte, etc., usado en la fabricación de un producto;

3. Producto significa el producto fabricado, aun si tiene por objeto ser utilizado posteriormente en otra operación de fabricación;

4. Mercancías significa tanto los materiales como los productos;

5. Valor en aduana significa el valor determinado de conformidad con los reglamentos dictados por el Ministerio de Hacienda y Aduanas de Noruega con arreglo al artículo VII del Acuerdo General sobre Aranceles Aduaneros y Comercio (Acuerdo sobre la valoración en aduana de la OMC);

6. Precio en fábrica significa el precio pagado al fabricante en cuya empresa se llevó a cabo la última actividad de elaboración o transformación, siempre que el precio comprenda el valor de todos los materiales utilizados, menos cualesquiera impuestos devueltos o que puedan devolverse, cuando se exporte el producto obtenido;

7. Valor de los materiales significa el valor en aduanas en el momento de importarse los materiales originarios o no originarios utilizados o, si no se conoce y no puede determinarse ese valor, el primer precio verificable pagado por los materiales en el país de fabricación;

8. Capítulos y partidas arancelarias significa los capítulos y partidas arancelarias (claves de cuatro dígitos) usados en la nomenclatura del Sistema Armonizado de Designación y Codificación de Mercancías (el Sistema Armonizado);

9. Clasificado se refiere a la clasificación de un producto o material con arreglo a una determinada partida;

10. Envío significa los productos que han sido expedidos simultáneamente por un exportador a un consignatario o que están comprendidos en un documento de transporte único relativo a su expedición del exportador al consignatario o, a falta de dicho documento, en una una sola factura;

11. Exportador aprobado significa un exportador noruego autorizado por las autoridades aduaneras noruegas para expedir declaraciones de facturas;

12. País SGP se refiere a los países o territorios en desarrollo beneficiarios incluidos en cualquier momento determinado en la lista de países publicada por las autoridades aduaneras de Noruega;

13. Formulario A significa la prueba de origen en forma de un certificado de origen del Formulario A, con el formato y el contenido especificado en un determinado momento.

14. Declaración de factura significa la prueba de origen en forma de una declaración o una factura, con el contenido especificado en un determinado momento.

15. EUR.1 significa la prueba de origen en forma de un certificado de circulación

EUR.1, con el formato y el contenido especificado en un determinado momento.

Capítulo II - Productos originarios

Artículo 2 - Criterios de origen

El producto se considerará como originario de un país SGP si ha sido:

1. Totalmente obtenido en dicho país de conformidad con el artículo 3; o

2. Obtenido en dicho país y si se han usado en su fabricación otros productos además de aquellos a que se hace referencia en el apartado 1, siempre que dichos productos hayan sido sometidos a elaboración o transformación suficientes de conformidad con el artículo 4.

Los productos originarios en Noruega exportados a un país SGP que sean objeto en ese país de elaboración o transformación más amplias que los procedimientos a que se hace referencia en el artículo 5 se considerarán como originarios de dicho país SGP.

El Ministerio de Hacienda y Aduanas de Noruega podrá poner en ejecución un acuerdo mediante el cual los productos originarios de la Comunidad Europea o de Suiza que se exporten a un país SGP y que, en el país SGP interesado, sean objeto de elaboración o transformación más amplias que los procedimientos a que hace referencia el artículo 5, se considerarán como originarios de dicho país SGP. Si se produjeran perturbaciones graves al comercio u otros efectos no previstos, el Ministerio de Hacienda y Aduanas de Noruega podrá decidir que se suspenda con efecto inmediato el trato arancelario preferencial concedido con arreglo a la presente disposición.

Al determinar si un producto es originario de Noruega, de la Comunidad o de Suiza, se aplicarán mutatis mutandis las disposiciones del primer párrafo.

Artículo 3 - Productos totalmente obtenidos

En la aplicación del apartado 1 del primer párrafo del artículo 2, se considerará que los siguientes productos han sido totalmente obtenidos en un país GSP:

1. Los productos minerales extraídos de su suelo o de sus fondos marinos;

2. Los productos del reino vegetal cosechados en el país;

3. Los animales vivos nacidos y criados en el país;

4. Los productos obtenidos de animales vivos criados en el país;

5. Los productos obtenidos mediante la caza o la pesca que se hayan practicado en el país;

6. Los productos de la pesca en el mar y otros productos extraídos del mar fuera de sus aguas territoriales por los buques del país;

7. Los productos fabricados a bordo de sus buques factoría a partir exclusivamente de los productos a que se refiere el apartado 6;

8. Los artículos usados recogidos en el país que sólo se puedan utilizar para la recuperación de materias primas;

9. Los desechos resultantes de operaciones manufactureras realizadas en el país;

10. Los productos extraídos de los fondos marinos o del subsuelo marino fuera de sus aguas territoriales siempre que el país disponga de derechos exclusivos para explotar los fondos marinos o el subsuelo marino;

11. Los productos fabricados en el país a partir exclusivamente de los productos enumerados en los apartados 1 a 10.

Los términos sus buques y sus buques factoría en los apartados 6 y 7 del primer párrafo del artículo 3 se aplican sólo a los buques y buques factoría:

1. Matriculados o inscritos en el país SGP interesado;

2. Que enarbolan con el pabellón de dicho