LIVE ANIMALS; ANIMAL PRODUCTS
1. Live animals.
2. Meat and edible meat offal.
3. Fish and crustaceans, molluscs and other aquatic invertebrates.
4. Dairy produce; birds' eggs; natural honey; edible products of
animal origin, not elsewhere specified or included.
5. Products of animal origin, not elsewhere specified or included.
6. Live trees and other
plants; bulbs, roots and the like; cut flowers and ornamental foliage.
7. Edible vegetables and certain roots and tubers.
8. Edible fruit and nuts; peel of citrus fruit or melons.
9. Coffee, tea, mate and spices.
11. Products of the milling industry; malt; starches; inulin;wheat gluten.
12. Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder.
13. Lac; gums, resins and other vegetable saps and extracts.
14. Vegetable plaiting materials; vegetable products not elsewhere specified or
ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED
EDIBLE FATS OR VEGETABLE WAXES
15. Animal or vegetable fats and oils and their cleavage
products; prepared edible fats; animal or vegetable waxes.
PREPARED FOODSTUFFS; BEVERAGES, SPIRITS AND VINEGAR; TOBACCO AND
MANUFACTURED TOBACCO SUBSTITUTES
16. Preparations of meat, of fish
or of crustaceans, molluscs or other aquatic invertebrates.
17. Sugars and sugar confectionery.
18. Cocoa and cocoa preparations.
19. Preparations of cereals, flour, starch or milk; pastrycooks' products.
20. Preparations of vegetables, fruit, nuts or other parts of plants.
21. Miscellaneous edible preparations.
22. Beverages, spirits and vinegar.
23. Residues and waste from the food industries; prepared animal fodder.
24. Tobacco and manufactured tobacco substitutes.
25. Salt; sulphur; earths and stone; plastering materials, lime
26. Ores, slag and ash.
27. Mineral fuels, mineral oils and products of their distillation; bituminous
substances; mineral waxes.
PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES
28. Inorganic chemicals; organic or inorganic compounds of
precious metals, of rare-earth metals, of radioactive elements or of isotopes.
29. Organic chemicals.
30. Pharmaceutical products.
32. Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments
and other colouring matter; paints and varnishes; putty and other mastics;
33. Essential oils and resinoids; perfumery, cosmetic or toilet preparations.
34. Soap, organic surface-active agents, washing preparations, lubricating
preparations, artificial waxes, prepared waxes, polishing or scouring
preparations, candles and similar articles, modelling pastes, "dental waxes"
and dental preparations with a basis of plaster.
35. Albuminoidal substances; modified starches; glues; enzymes.
36. Explosives; pyrotechnic products; matches; pyrophoric alloys; certain
37. Photographic or cinematographic goods.
38. Miscellaneous chemical products.
PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF
39. Plastics and articles thereof.
40. Rubber and articles thereof.
RAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLES THEREOF; SADDLERY AND
HARNESS; TRAVEL GOODS, HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMALS GUT
(OTHER THAN SILK-WORM GUT)
41. Raw hides and skins (other than furskins) and leather.
42. Articles of leather; saddlery and harness; travel goods, handbags and
similar containers; articles of animal gut (other than silk-worm gut).
43. Furskins and artificial fur; manufactures thereof.
WOOD AND ARTICLES OF WOOD; WOOD CHARCOAL; CORK AND ARTICLES OF CORK;
MANUFACTURES OF STRAW, OF ESPARTO OR OF OTHER PLAITING MATERIALS; BASKETWARE
44. Wood and articles of wood; wood charcoal.
45. Cork and articles of cork.
46. Manufactures of straw, of esparto or of other plaiting materials;
basketware and wickerwork.
PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND
SCRAP) PAPER OR PAPERBOARD; PAPER AND PAPERBOARD AND ARTICLES THEREOF
47. Pulp of wood or of other fibrous cellulosic material;
recovered (waste and scrap) paper or paper-board.
48. Paper and paperboard; articles of paper pulp, of paper or of paperboard.
49. Printed books, newspapers, pictures and other products of the printing
industry; manuscripts, typescripts and plans.
TEXTILES AND TEXTILE ARTICLES
51. Wool, fine or coarse animal hair; horsehair yarn and woven fabric.
53. Other vegetable textile fibres; paper yarn and woven favrics of paper yarn.
54. Man-made filaments; strip and the like of man-made textile materials.
55. Man-made staples fibres.
56. Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and
cables and articles thereof.
57. Carpets and other textile floor coverings.
58. Special woven fabrics; tufted textile fabrics; lace, tapestries; trimmings;
59. Impregnated, coated, covered or laminated textile fabrics; textile articles
of a kind suitable for industrial use.
60. Knitted or crocheted fabrics.
61. Articles of apparel and clothing accessories, knitted or crocheted.
62. Articles of apparel and clothing accessories, not knitted or crocheted.
63. Other made up textile articles; sets; worn clothin and
worn textile articles; rags.
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. Footwear, gaiters and like; parts of such articles.
65. Headgear and parts thereof.
66. Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops
and parts thereof.
67. Prepared feathers and down and articles made of feathers or of down;
artificial flowers; articles of human hair.
OF STONE, PLASTER, CEMENT, ASBESTOS, MICA OR SIMILAR MATERIALS; CERAMIC
PRODUCTS; GLASS AND GLASSWARE
68. Articles of stone, plaster, cement, asbestos, mica or
69. Ceramic products.
70. Glass and glassware.
OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUS STONES, PRECIOUS METALS, METALS
CLAD WITH PRECIOUS METAL, AND ARTICLES THEREOF; IMITATION JEWELLERY; COIN
71. Natural or cultured pearls, precious or semi-precious
stones, precious metals, metals clad with precious metal, and articles thereof;
imitation jewellery; coin.
METALS AND ARTICLES OF BASE METAL
72. Iron and steel.
73. Articles of iron or steel.
74. Copper and articles thereof.
75. Nickel and articles thereof.
76. Aluminium and articles thereof.
78. Lead and articles thereof.
79. Zinc and articles thereof.
80. Tin and articles thereof.
81. Other base metals; cermets; articles thereof.
82. Tools, implements, cutlery, spoons and forks, of base metal; parts thereof
of base metal.
83. Miscellaneous articles of base metal.
AND MECHANICAL APPLIANCES; ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS
AND REPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS AND REPRODUCERS, AND
PARTS AND ACCESSORIES OF SUCH ARTICLES
84. Nuclear reactors, boilers, machinery and mechanical
appliances; parts thereof.
85. Electrical machinery and equipment and parts thereof; sound recorders and
reproducers, television image and sound recorders and reproducers, and parts
and accessories of such articles.
AIRCRAFT, VESSELS AND ASSOCIATED TRANSPORT EQUIPMENT
Railway or tramway locomotives, rolling-stock and parts thereof; railway or
tramway track fixtures and fittings and parts thereof; mechanical (including
electro-mechanical) traffic signalling equipment of all kind.
87. Vehicles other than railway or tramway rolling-stock, and parts and
88. Aircraft, spacecraft, and parts thereof.
89. Ships, boats and floating structures.
OPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING, CHECKING, PRECISION,
MEDICAL OR SURGICAL INSTRUMENTS AND APPARATUS; CLOCKS AND WATCHES; MUSICAL
INSTRUMENTS; PARTS AND ACCESSORIES THEREOF
90. Optical, photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments and apparatus; parts and
91. Clocks and watches and parts thereof.
92. Musical instruments; parts and accessories of such articles.
ARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF
93. Arms and ammunition; parts and accessories thereof.
MISCELLANEOUS MANUFACTURED ARTICLES
94. Furniture; bedding, mattresses, mattress supports, cushions
and similar stuffed furnishings; lamps and lighting fittings, not elsewhere
specified or included; illuminated signs, illuminated name-plates and the like;
95. toys, games and sports requisites; parts and accessories thereof.
96. Miscellaneous manufactured articles.
WORKS OF ART, COLLECTORS' PIECES AND ANTIQUES
97. Works of art, collectors' pieces and antiques.
LIST OF CONDITIONAL DUTY EXEMPTIONS
PART II - LIST OF CONDITIONAL DUTY EXEMPTIONS
SCHEDULE I - RULES OF ORIGIN