1. In exercise of the powers conferred by
section 93A of the Finance Act, 1994.
2. In
supersession of the notification number 52/2011 - Service Tax, dated the 30th
December, 2011.
3. This notification shall come into effect
on the 1st day of July, 2012.
1.Rebate of service tax paid on the taxable
services which are received by an exporter of goods and used for export of goods,
Subject
to the following conditions:
(a). Rebate
shall be granted by way of refund of service tax paid
on the specified services.
For the purposes of this notification,-
(A) “specified
services” means-
(i) in the case of excisable goods,
Taxable services that have been used beyond the
place of removal, for the export of said goods;
(ii) in the case of goods
other than (i) above
taxable
services used for the export of said goods;
( However the above (i) and (ii) above shall not
include any service mentioned in sub-clauses (A), (B), (BA) and (C)
of clause (l) of rule (2) of the CENVAT Credit Rules, 2004;)
(B) “place
of removal” Shall have the meaning
assigned to it in section 4 of the Central Excise Act,1944(1 of 1944);
(b) Rebate shall be
claimed either on the basis of rates specified in the Schedule of rates
annexed to this notification.
(c) Rebate shall
not be claimed wherever the difference between the amount of rebate under
the procedure specified in paragraph 2 and paragraph 3 is less
than twenty per cent of the rebate available under the procedure
specified in paragraph 2;
(d) No CENVAT credit of service tax paid on the
specified services used for export of goods has been taken under the
CENVAT Credit Rules, 2004;
(e) The rebate shall not be claimed by a unit or
developer of a Special Economic Zone;
2. The rebate shall be claimed in the following manner, namely:-
(a) Registered manufacturer-exporter, shall
register his central excise registration number and bank account
number with the customs;
(b) Exporter who is not so registered under the
provisions referred to in clause (a), shall register his service tax code number and
bank account number with the customs;
(service
tax code number shall be obtained by
filing a declaration in Form A-2)
(c) the
exporter shall make a declaration in the electronic
shipping bill or bill of export, as the case may be, while presenting the same
to the proper officer of customs, to the effect that--
(i) the rebate of service tax paid on the specified services is
claimed as a percentage of the declared Free On Board(FOB) value of the said
goods, on the basis of rate specified in the Schedule;
(ii) no further rebate shall be claimed in respect of the specified
services, under procedure specified in paragraph 3 or in any other manner,
including on the ground that the rebate obtained is less than the service tax
paid on the specified services;
(iii) conditions of the notification have been fulfilled;
(d) service tax paid on the specified services
eligible for rebate under this notification, shall be calculated by applying the rate
prescribed for goods of a class or description, in the Schedule, as a
percentage of the FOB value of the said goods;
(e) amount so calculated as rebate shall be deposited in the
bank account of the exporter;
(f) shipping bill or bill of export on which
rebate has been claimed on the basis of rate specified in the Schedule, by way
of procedure specified in this paragraph, shall not be used for rebate claim on the
basis of documents, specified in paragraph 3;
(g) where the rebate involved in a shipping bill
or bill of export is less than rupees fifty, the same shall not
be allowed;
3. The rebate shall be claimed in the following manner, namely:-
(a) rebate may be claimed on the service
tax actually paid on any specified service on the basis of duly
certified documents;
(b) the person liable to pay service tax under
section 68 of the said Act on the taxable service provided to the exporter for
export of goods shall not be eligible to claim rebate under this
notification;
(c) the registered manufacturer-exporter shall
file a claim for rebate of service tax paid on the taxable service used for
export of goods in Form A-1;
(d) the exporter who is not so registered under
the provisions referred to in clause (c), shall before filing a claim for
rebate of service tax, file a declaration in Form A-2.
(e) on obtaining the service tax code, exporter
referred to in clause (d), shall file the claim for rebate of service tax to
the Assistant Commissioner of Central Excise or the Deputy Commissioner of
Central Excise, as the case may be, having jurisdiction over the registered
office or the head office, as the case may be, in Form A-1;
(f) the claim for rebate of service tax paid on
the specified services used for export of goods shall be filed within one year
from the date of export of the said goods.
(date
of export shall be the date on which the proper officer of Customs makes an
order permitting clearance and loading of the said goods for exportation under
section 51 of the Customs Act, 1962 (52 of 1962);)
(g) where
the total amount of rebate sought under a claim is upto 0.50% of the total FOB
value of export goods and the exporter is registered with the Export Promotion
Council sponsored by Ministry of Commerce or Ministry of Textiles, Form A-1
shall be submitted along with relevant invoice, bill or challan, or
any other document for each specified service, in
original, issued in the name of the exporter, evidencing payment for the
specified service used for export of the said goods and the service tax paid
thereon, certified in the manner specified in sub-clauses (A) and (B):
(A) (i) if the exporter is a proprietorship
concern or partnership firm, the documents enclosed with the claim shall be
self-certified by the exporter
(ii)and if the exporter is a limited company,
the documents enclosed with the claim shall be certified by the person
authorised by the Board of Directors;
(B) the documents enclosed with the claim shall
also contain a certificate from the exporter or the person authorised by the
Board of Directors, to the effect that specified service to which the document
pertains has been received, the service tax payable thereon has been paid and
the specified service has been used for export of the said goods under the
shipping bill number;
(i) where the total amount of rebate sought under a claim is more than
0.50% of the total FOB value of the goods exported, the procedure specified
in (g) above shall stand modified to the extent that the certification
prescribed thereon, in sub- clauses (A) and (B) shall be made by the
Chartered Accountant who audits the annual accounts of the exporter for the
purposes of the Companies Act, 1956 (1 of 1956) or the Income
Tax Act, 1961(43 of 1961), as the case may be;
(j) where the rebate involved
in a claim is less than rupees five hundred, the same shall not be allowed;
(k) the Assistant Commissioner
of Central Excise or the Deputy Commissioner of Central Excise, as the case may
be, shall, after satisfying himself,-
(i) that the service tax rebate
claim filed in Form A-1 is complete in every respect;
(ii) that duly certified
documents have been submitted evidencing the payment of service tax on the
specified services;
(iii) that rebate has not been already
received on the shipping bills or bills of export on the basis of
procedure prescribed in paragraph 2;and
(iv) that the rebate claimed is arithmetically
accurate, refund the service tax paid on the specified service within a period
of one month from the receipt of said claim:
4. Where any rebate
of service tax paid on the specified services has been allowed to an exporter
on export of goods but the sale proceeds in respect of said goods are not received by
or on behalf of the exporter, in India, within the period allowed by
the Reserve Bank of India under section 8 of the Foreign Exchange Management
Act, 1999 (42 of 1999), including any extension of such period, such rebate shall be deemed never to have
been allowed and may be recovered under the provisions of the said Act and
the rules made thereunder;
Form A – 1
|
Application for claiming rebate of service tax
paid on specified servicesused for export of goods, under Notification No.___
/ 20__-ST
To,
The Deputy/Assistant Commissioner of Central Excise
Sir,
I/We claim rebate of Rs........... (Rupees in
words), under Notification No.____ dated______ , in respect of service tax
paid on the specified services used for export of goods.
1. Name of the exporter:
2. Membership number of the
Export Council:
3. Name of the Export
Council:
4. Address of the registered
/ head office of exporter:
5. Telephone Number and
e-mail ID of the exporter:
6. Division ………
Commissionerate ……………
7. Central Excise
Registration Number (for manufacturer exporter) / Service Tax Code Number
(for exporters other than manufacturer exporter)
8. Import Export Code
Number…………..
9. Details of Bank Account
(Name of Bank, branch address and account number)
10. Details of the rebate claim
(separately for each Shipping Bill):
|
(Rupees in thousands)
|
S.
No. |
Details of specified services used
for export of goods on which rebate of service tax is claimed
|
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|
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Details of shipping bill/ bill
of export, etc. (2) |
Details of goods exported
(3) |
||||||||||||||||
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No
|
Date
|
Date of Let
Export Order |
Bill of
Lading or Airway Bill Number |
Date.
|
Description
of goods exported |
Quantity
|
Unit
|
FOB
value |
|||||||||
|
1
|
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Details of specified services used
for export of goods mentioned in Columns 2 and 3.
(4) |
Documents
attached to evidence the amount of service tax paid and establish the use of specified service in the export of goods. (5) |
Total amount
of service tax paid which is claimed as rebate. (6) |
||||||||||||||||
|
Name of service provider.
|
Service Tax Registration
No./Service Tax Code
|
Invoice No (pl. attach original
invoice)
|
Date.
|
Description of specified service
as per the invoice
|
Value of specified service used
for export of goods as per the invoice
|
Total amount of service tax paid.
|
|
In Figures.
|
As a percentage of f.o.b.
value in shipping bill
|
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9. Declaration:-
I / We hereby declare that-
(i) the information given in this application
form is true, correct and complete in every respect, in accordance with the
notification and that I am authorised to sign on behalf of the exporter;
electronic rebate of service tax has not been received from customs on the
shipping bills on which rebate is claimed;
(ii) no CENVAT credit of service tax paid on the
specified services used for export of goods has been taken/shall be taken under
the CENVAT Credit Rules, 2004;
(iii) rebate has been claimed for service tax
which has been actually paid on the specified services used for export of
goods;
(iv) I / we shall maintain records pertaining to
the specified services used for export of goods and shall make available, at
the declared premises, at all reasonable time, such records for inspection and
examination by the Central Excise Officer authorised in writing by the
jurisdictional Assistant Commissioner of Central Excise or the Deputy
Commissioner of Central Excise, as the case may be.
Date:
Place:
Signature and full address of Exporter
(Affix stamp)
(Affix stamp)
Form A-2
Declaration by an exporter, for obtaining
Service Tax Code
(referred under paragraph 2 (c) and 3(d) of
Notification No. ___ /20__- ST
dated __________)
1. Name of the exporter:
2. Address of the registered office or head office of the Exporter
:
3. Permanent Account Number (PAN) of the Exporter :
4. Import Export Code (IEC) of the Exporter:
5. Details of Bank Account of the Exporter:
(a) Name of the Bank :
(b) Name of the Branch :
(c) Account Number :
6. (a) Constitution of Exporter [Proprietorship /Partnership
/Registered Private Limited Company /Registered Public Limited Company /Others
(specify)]
(b) Name, address and telephone number of proprietor /partner
/director
7. Name, designation and address of the authorised signatory /
signatories:
8. I / We hereby declare that-
(i) the information given in this application form is true,
correct and complete in every respect and that I am authorised to sign on
behalf of the exporter;
(ii) I / we shall maintain records pertaining to specified
services used for export of goods and shall make available, at the declared
premises, at all reasonable time, such records for inspection and examination
by the Central Excise Officer authorised in writing by the jurisdictional
Assistant Commissioner of Central Excise or the Deputy Commissioner of Central
Excise, as the case may be.
(Signature of the applicant / authorised person
with stamp)
Date:
Place:
Place:
Schedule
of rates
|
The
Chapter or sub-Heading and descriptions
of goods in the following Schedule are aligned with the tariff items and
descriptions of goods in the First Schedule to the Customs Tariff Act,
1975(51 of 1975). The General Rules for the Interpretation of the First Schedule
to the said Customs Tariff Act, 1975 shall mutatis mutandis apply for
classifying the export goods listed in the Schedule.
|
|||
|
Sl. No.
|
Chapter
or
sub-Heading No.
|
Description of goods
|
Rate
|
|
(1)
|
(2)
|
(3)
|
(4)
|
|
1
|
01
|
Live animal
|
Nil
|
|
2
|
02
|
Meat and edible meat offal
|
0.12
|
|
3
|
03
|
Fish and crustaceans, molluscs and other aquatic
invertebrates
|
0.12
|
|
4
|
04
|
Dairy produce; birds’ eggs; natural honey; edible products
of animal origin, not elsewhere specified or included
|
0.12
|
|
5
|
05
|
Product of animal origin not elsewhere specified or
included.
|
0.12
|
|
6
|
06
|
Live trees and other plants; bulbs, roots and the like;
cut flowers and ornamental foliage
|
0.12
|
|
7
|
07
|
Edible vegetables and certain roots and tubers
|
0.12
|
|
8
|
08
|
Edible fruits and nuts, peel of citrus fruit or melons
|
0.12
|
|
9
|
09
|
Coffee, tea, mate and spices
|
0.12
|
|
10
|
10
|
Cereals
|
0.12
|
|
11
|
11
|
Products of the milling industry; malt; starches; inulin;
wheat gluten.
|
0.12
|
|
12
|
12
|
Oil seeds and oleaginous fruits; miscellaneous grains,
seeds and fruit; industrial and medicinal plants; straw and fodder
|
0.12
|
|
13
|
13
|
Lac; gums, resins and other vegetable
saps and extracts
|
0.12
|
|
14
|
14
|
Vegetable plaiting materials; vegetable products, not
elsewhere specified or included.
|
0.12
|
|
15
|
15
|
Animal or vegetable fats and oils and their cleavage
products prepared edible fats; animal or vegetable waxes
|
0.12
|
|
16
|
16
|
Preparations of meat, or fish
or of crustaceans, molluscs or other aquatic invertebrates
|
0.12
|
|
17
|
17
|
Sugars and sugar confectionery
|
0.12
|
|
18
|
18
|
Cocoa and cocoa preparations
|
0.12
|
|
19
|
19
|
Preparations of cereals, flour,
starch or milk; pastry cooks' products
|
0.12
|
|
20
|
20
|
Preparation of vegetables, fruits, nuts
or other parts of plants
|
0.20
|
|
21
|
21
|
Miscellaneous edible preparations
|
0.12
|
|
22
|
2201
|
Waters, including natural or artificial mineral waters and
aerated waters, not containing added sugar or other sweetening matter not
flavoured; ice and snow
|
0.12
|
|
23
|
2202
|
Waters, including mineral waters and aerated waters
containing added sugar or other sweetening matter or flavoured, and other
non-alcoholic beverages, not including fruit or vegetable juices of heading
2009
|
0.12
|
|
24
|
2203
|
Beer made from malt
|
0.12
|
|
25
|
2204
|
Wine of fresh grapes, including fortified wines; grape
must other than that of heading 2009
|
0.12
|
|
26
|
2205
|
Vermouth and other wine of fresh grapes flavoured with
plants or aromatic substances
|
0.12
|
|
27
|
2206
|
Other fermented beverages (for example cider, perry,
mead); mixtures of fermented beverages and non-alcoholic beverages, not
elsewhere specified or included
|
0.12
|
|
28
|
2207
|
Undenatured ethyl alcohol of an alcoholic strength by
volume of 80% vol. or higher; ethyl alcohol and other spirits, denatured, of
any strength
|
0.12
|
|
29
|
2208
|
Undenatured ethyl alcohol of an alcoholic strength by
volume of less than 80% vol.; spirit, liquors and other spirituous beverages
|
0.12
|
|
30
|
2209
|
Vinegar and substitutes for vinegar obtained from acetic
acid
|
0.12
|
|
31
|
23
|
Residues and waste from the food industries; prepared
animal fodder
|
0.06
|
|
32
|
24
|
Tobacco and manufactured tobacco substitutes
|
0.04
|
|
33
|
25
|
Salt; sulphur; earths and stone; plastering materials,
lime and cement
|
0.12
|
|
34
|
26
|
Ores, slag and ash
|
0.20
|
|
35
|
27
|
Mineral fuels, mineral oils and products of their
distillation; bituminous substances; mineral waxes
|
Nil
|
|
36
|
28
|
Inorganic chemicals; organic or inorganic compounds of
precious metals, of rare-earth metals, of radioactive elements or of isotopes
|
0.12
|
|
37
|
29
|
Organic chemicals
|
0.12
|
|
38
|
30
|
Pharmaceutical products
|
0.20
|
|
39
|
31
|
Fertilizers
|
Nil
|
|
40
|
32
|
Tanning or dyeing extracts; tannins and their derivatives;
dyes, pigments and other colouring matter; paints and varnishes; putty and
other mastics; inks
|
0.04
|
|
41
|
33
|
Essential oils and resinoids; perfumery, cosmetic or
toilet preparations
|
0.12
|
|
42
|
34
|
Soap, organic surface-active agents, washing preparations,
lubricating preparations, artificial waxes, prepared waxes, polishing or
scouring preparations, candles and similar articles, modeling pastes, “dental
waxes” and dental preparations with a basis of plaster
|
0.12
|
|
43
|
35
|
Albuminoidal substances; modified starches; glues; enzymes
|
0.12
|
|
44
|
36
|
Explosives
|
0.12
|
|
45
|
37
|
Photographic or cinematographic goods
|
0.12
|
|
46
|
38
|
Miscellaneous chemical products
|
0.12
|
|
47
|
39
|
Plastics and articles thereof
|
0.12
|
|
48
|
40
|
Rubber and articles thereof
|
0.06
|
|
49
|
41
|
Raw hides and skins (other than fur skins) and leather
|
0.04
|
|
50
|
4201
|
Saddlery and harness for any animal (including traces,
leads, knee pads, muzzles, saddle cloths, saddle bags, dog coats and the
like), of any material
|
0.12
|
|
51
|
4202
|
Trunks, suit-cases, vanity-cases, executive-cases,
brief-cases, school satchels, spectacle cases, binocular cases, camera cases,
musical instrument cases, gun cases, holsters and similar containers;
travelling-bags, insulated food or beverages bags, toilet bags, rucksacks,
handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases,
tobacco- pouches, tool bags, sports bags, bottle- cases, jewellery boxes,
powder-boxes, cutlery cases and similar containers, of leather or
of composition leather, of sheeting of plastics, of textile materials, of
vulcanized fiber or of paper-board, or wholly or mainly covered with such
materials or with paper
|
0.12
|
|
52
|
4203
|
Articles of apparel and clothing accessories, of leather
or of composition leather
|
0.12
|
|
53
|
4204
|
Omitted
|
-
|
|
54
|
4205
|
Other articles of leather or of composition leather
|
0.12
|
|
55
|
4206
|
Articles of gut (other than silk-worm gut), of
goldbeater’s skin, of bladders or of tendons
|
0.12
|
|
56
|
4301
|
Raw fur skins (including heads, tails, paws and other
pieces or cuttings, suitable for furriers’ use), other than raw hides and
skins of headings 4101, 4102 or 4103
|
Nil
|
|
57
|
4302
|
Tanned or dressed fur skins (including heads, tails,
paws and other pieces or cuttings), unassembled, or assembled (without the
addition of other materials) other than those of heading 4303
|
0.12
|
|
58
|
4303
|
Articles of apparel, clothing accessories and other
articles of fur skin
|
0.12
|
|
59
|
4304
|
Artificial fur and articles thereof
|
0.12
|
|
60
|
4401
|
Fuel wood, in logs, in billets, in twigs, in faggots or in
similar forms; wood in chips or particles; sawdust and wood waste and scrap,
whether or not agglomerated in logs, briquettes, pellets or similar forms
|
Nil
|
|
61
|
4402
|
Wood charcoal (including shell or nut charcoal), whether
or not agglomerated
|
Nil
|
|
62
|
4403
|
Wood in the rough, whether or not stripped of bark or
sapwood, or roughly squared
|
Nil
|
|
63
|
4404
|
Hoop wood; split poles; piles, pickets and stakes of wood,
pointed but not sawn lengthwise; wooden sticks, roughly trimmed but not
turned, bent or otherwise worked, suitable for the manufacture of walking
sticks, umbrellas, tool handles or the like; chip wood and the like
|
Nil
|
|
64
|
4405
|
Wood wool; wood flour
|
Nil
|
|
65
|
4406
|
Railway or tramway sleepers (crossties) of wood
|
Nil
|
|
66
|
4407
|
Wood sawn or chipped lengthwise, sliced or peeled, whether
or not planed, sanded or end jointed, of a thickness exceeding 6 mm
|
Nil
|
|
67
|
4408
|
Sheets for veneering (including those obtained by slicing
laminated wood), for plywood or for similar laminated wood and other wood,
sawn lengthwise, sliced or peeled, whether or not planed, sanded, spliced or
end-jointed, of a thickness not exceeding 6 mm
|
0.12
|
|
68
|
4409
|
Wood (including strips and friezes for parquet flooring,
not assembled) continuously shaped (tongued, grooved, rebated, chamfered,
v-jointed, beaded, moulded, rounded or the like) along any of its edges or
faces, whether or not planed, sanded or end-jointed
|
0.12
|
|
69
|
4410
|
Particle board, oriented strand board (OSB) and similar
board (for example wafer board) of wood or other ligneous
materials, whether or not agglomerated with resins or other organic binding
substances
|
0.12
|
|
70
|
4411
|
Fiberboard of wood or other ligneous materials, whether or
not bonded with resins or other organic substances
|
0.12
|
|
71
|
4412
|
Plywood, veneered panels and similar laminated wood
|
0.12
|
|
72
|
4413
|
Densified wood, in blocks, plates,
strips or profile shapes
|
0.12
|
|
73
|
4414
|
Wooden frames for paintings, photographs,
mirrors or similar objects
|
0.12
|
|
74
|
4415
|
Packing cases, boxes, crates, drums and similar packings,
of wood; cable-drums of wood; pallets, Box pallets and other load boards, of
wood; pallet collars of wood
|
0.12
|
|
75
|
4416
|
Casks, barrels, vats, tubs and other coopers’ products and
parts thereof, of wood, including staves
|
0.12
|
|
76
|
4417
|
Tools, tool bodies, tool handles, broom or brush bodies
and handles, of wood; boot or shoe lasts and trees, of wood
|
0.12
|
|
77
|
4418
|
Builders’ joinery and carpentry of wood, including
cellular wood panels, assembled flooring panels, Shingles and shakes
|
0.12
|
|
78
|
4419
|
Tableware and kitchenware, of wood
|
0.12
|
|
79
|
4420
|
Wood marquetry and inlaid wood; caskets and cases for
jewellery or cutlery, and similar articles, of wood; statuettes and other
ornaments, of wood; wooden articles of furniture not falling in chapter 94
|
0.12
|
|
80
|
4421
|
Other articles of wood
|
0.12
|
|
81
|
45
|
Cork and articles of cork
|
Nil
|
|
82
|
46
|
Manufactures of straw, of esparto or of other plaiting
materials; basket-ware and wickerwork.
|
0.12
|
|
83
|
47
|
Pulp of wood or of other fibrous
cellulosic material; recovered (waste and scrap) paper or paperboard
|
Nil
|
|
84
|
4801
|
Newsprint, in rolls or sheets
|
0.12
|
|
85
|
4802
|
Uncoated paper and paperboard, of a kind used for writing,
printing or other graphic purposes, and non perforated punch card
and punch tape paper , in rolls or rectangular (including square)sheets of
any size, other than paper of heading 4801 or 4803; hand-made paper and
paperboard
|
0.12
|
|
86
|
4803
|
Toilet or facial tissue stock, towel or napkin stock and
similar paper of a kind used for household or sanitary purposes, cellulose
wadding and webs of cellulose fibres, whether or not creped, crinkled,
embossed, perforated, surface-coloured, surface-decorated or printed, in
rolls or sheets
|
0.12
|
|
87
|
4804
|
Uncoated craft paper and paperboard, in
rolls or sheets, other than that of heading 4802
or 4803
|
0.12
|
|
88
|
4805
|
Other uncoated paper and paperboard, in rolls or sheets,
not further worked or processed than as specified in Note 3 to
this Chapter
|
0.12
|
|
89
|
4806
|
Vegetable parchment, greaseproof papers, tracing papers
and glassine and other glazed transparent or translucent papers, in rolls or
sheets
|
0.12
|
|
90
|
4807
|
Composite paper and paperboard (made by sticking flat
layers of paper or paperboard together with an adhesive), not surface-coated
or impregnated, whether or not internally reinforced, in rolls or sheets
|
0.12
|
|
91
|
4808
|
Paper and paperboard, corrugated (with or without glued
flat surface sheets), creped, crinkled, embossed or perforated, in rolls or
sheets, other than paper of the kind described in heading 4803
|
0.12
|
|
92
|
4809
|
Carbon paper, self-copy paper and other copying or
transfer papers (including coated or impregnated paper for duplicator
stencils or offset plates), whether or not printed, in rolls or sheets
|
0.12
|
|
93
|
4810
|
Paper and paperboard, coated on one or both sides with
kaolin (China clay) or other inorganic substances, with or without a binder,
and with no other coating, whether or not surface – coloured,
surface-decorated or printed, in rolls or rectangular (including square)
sheets, of any size
|
0.12
|
|
94
|
4811
|
Paper, paperboard, cellulose wadding and webs of cellulose
fibres, coated, impregnated, covered, surface coloured, surface-decorated or
printed, in rolls or rectangular (including square) sheets, of any size,
other than goods of the kind described in heading 4803, 4809 or 4810
|
0.12
|
|
95
|
4812
|
Filter blocks, slabs and plates, of paper pulp
|
0.12
|
|
96
|
4813
|
Cigarette paper, whether or not cut to size or in the form
of booklets or tubes
|
0.12
|
|
97
|
4814
|
Wallpaper and similar wall coverings; window
transparencies of paper
|
0.12
|
|
98
|
4815
|
Omitted
|
-
|
|
99
|
4816
|
Carbon-paper, self-copy paper and other copying or
transfer papers (other than those of heading 4809), duplicator stencils and
offset plates, of paper, whether or not put up in boxes
|
0.12
|
|
100
|
4817
|
Envelopes, letter cards, plain postcards and correspondence
cards, of paper or paperboard; boxes, pouches, wallets and writing
compendiums, of paper or paperboard, containing an assortment of
paper stationery
|
0.18
|
|
101
|
4818
|
Toilet paper and similar paper, cellulose wadding or webs
of cellulose fibres, of a kind used for household or sanitary purposes, in
rolls of a width not exceeding 36 cm, or cut to size or shape;
handkerchiefs, cleansing tissues, towels, table cloths, serviettes,
napkins for babies, tampons, bed sheets and similar household, sanitary or
hospital articles, articles of apparel and clothing accessories, of paper
pulp, paper, cellulose wadding or webs of cellulose fibres
|
0.18
|
|
102
|
4819
|
Cartons, boxes, cases, bags and other packing containers,
of paper, paperboard, cellulose wadding or webs of cellulose fibres; box
files, letter trays, and similar articles, of paper or paperboard of a kind
used in offices, shops or the like
|
0.18
|
|
103
|
4820
|
Registers, account books, note books, order books, receipt
books, letter pads, memorandum pads, diaries and similar articles, excise
books, blotting-pads, binders (loose-leaf or other), folders, file
covers, manifold business forms, interleaved carbon sets and other
articles of stationery, of paper or paperboard; albums for samples or for
collections and book covers, of paper or paperboard
|
0.18
|
|
104
|
4821
|
Paper or paperboard labels of all kinds, whether or not
printed
|
0.18
|
|
105
|
4822
|
Bobbins, spools, cops and similar supports of paper pulp,
paper or paperboard (whether or not perforated or hardened)
|
0.18
|
|
106
|
4823
|
Other paper, paperboard, cellulose wadding and webs of
cellulose fibres, cut to size or shape; other articles of paper pulp, paper,
paperboard, cellulose wadding or webs of cellulose fibres
|
0.18
|
|
107
|
49
|
Printed books, newspapers, pictures and other products of
the printing industry; manuscripts, typescripts and plans
|
0.12
|
|
108
|
50
|
Silk
|
0.12
|
|
109
|
51
|
Wool, fine or coarse animal hair, horsehair yarn and woven
fabrics
|
0.12
|
|
110
|
5201
|
Cotton, not carded or combed
|
0.04
|
|
111
|
5202
|
Cotton waste (including yarn waste and garnetted stock)
|
0.04
|
|
112
|
5203
|
Cotton, carded or combed
|
0.04
|
|
113
|
5204
|
Cotton sewing thread, whether or not put up for retail
sale
|
0.04
|
|
114
|
5205
|
Cotton yarn (other than sewing thread), containing 85% or
more by weight of cotton, not put up for retail sale
|
0.06
|
|
115
|
5206
|
Cotton yarn (other than sewing thread), containing less
than 85% by weight of cotton, not put up for retail sale
|
0.06
|
|
116
|
5207
|
Cotton yarn (other than sewing thread) put up for retail
sale
|
0.06
|
|
117
|
5208
|
Woven fabrics of cotton, containing 85% or more by weight
of cotton, weighing not more than 200 g/m2
|
0.12
|
|
118
|
5209
|
Woven fabrics of cotton, containing 85% or more by weight
of cotton, weighing more than 200 g/m2
|
0.12
|
|
119
|
5210
|
Woven fabrics of cotton, containing less than 85% by
weight of cotton, mixed mainly or solely with man-made fibres, weighing not
more than 200 g/m2
|
0.12
|
|
120
|
5211
|
Woven fabrics of cotton, containing less than 85% by
weight of cotton, mixed mainly or solely with man-made fibres, weighing more
than 200 g/m2
|
0.12
|
|
121
|
5212
|
Other woven fabrics of cotton
|
0.12
|
|
122
|
53
|
Other vegetable textile fibres; paper yarn and woven
fabrics of paper yarn
|
0.12
|
|
123
|
5401
|
Sewing thread of man-made filaments, whether or not put up
for retail sale
|
0.06
|
|
124
|
5402
|
Synthetic filament yarn (other than sewing thread), not
put up for retail sale, including synthetic monofilament of less than 67
decitex
|
0.06
|
|
125
|
5403
|
Artificial filament yarn (other than sewing thread), not
put for retail sale, including artificial mono filament of less than 67
decitex
|
0.06
|
|
126
|
5404
|
Synthetic monofilament of 67 decitex or more and of which
no cross-sectional dimension exceeds 1 mm; strip and the like (for example,
artificial straw) of synthetic textile materials of an apparent width not
exceeding 5 mm
|
0.06
|
|
127
|
5405
|
Artificial monofilament of 67 decitex or more and of which
no cross-sectional dimension exceeds 1 mm; strip and the like (for example,
artificial straw) of artificial textile materials of an apparent width not
exceeding 5 mm
|
0.06
|
|
128
|
5406
|
Man-made filament yarn (other than sewing thread), put up
for retail sale
|
0.06
|
|
129
|
5407
|
Woven fabrics of synthetic filament yarn, including woven
fabrics obtained from materials of heading 5404
|
0.12
|
|
130
|
5408
|
Woven fabrics of artificial filament yarn, including woven
fabrics obtained from materials of heading 5405
|
0.12
|
|
131
|
5501
|
Synthetic filament tow
|
0.06
|
|
132
|
5502
|
Artificial filament tow
|
0.06
|
|
133
|
5503
|
Synthetic staple fibres, not carded, combed or otherwise
processed for spinning
|
0.06
|
|
134
|
5504
|
Artificial staple fibres, not carded, combed or otherwise
processed for spinning
|
0.06
|
|
135
|
5505
|
Waste (including noils, yarn waste and garneted stock) of
man-made fibres
|
0.06
|
|
136
|
5506
|
Synthetic staple fibres, carded, combed or otherwise
processed for spinning
|
0.06
|
|
137
|
5507
|
Artificial staple fibres, carded, combed or otherwise
processed for spinning
|
0.06
|
|
138
|
5508
|
Sewing thread of man-made staple fibres, whether or not
put up for retail sale
|
0.06
|
|
139
|
5509
|
Yarn (other than sewing thread) of synthetic staple
fibres, not put up for retail sale
|
0.06
|
|
140
|
5510
|
Yarn (other than sewing thread) of artificial staple
fibres, not put up for retail sale
|
0.06
|
|
141
|
5511
|
Yarn (other than sewing thread) of man-made staple fibres,
put up for retail sale
|
0.06
|
|
142
|
5512
|
Woven fabrics of synthetic staple fibres, containing 85%
or more by weight of synthetic staple fibres
|
0.12
|
|
143
|
5513
|
Woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or solely with cotton, of a
weight not exceeding 170g/m2
|
0.12
|
|
144
|
5514
|
Woven fabrics of synthetic staple fibres, containing less
than 85% by weight of such fibres, mixed mainly or solely with cotton, of a
weight exceeding 170 g/m2
|
0.12
|
|
145
|
5515
|
Other woven fabrics of synthetic staple fibres
|
0.12
|
|
146
|
5516
|
Woven fabrics of artificial staple fibres
|
0.12
|
|
147
|
56
|
Wadding, felt and non-woven; special yarns; twine,
cordage, ropes and cables and articles thereof
|
0.12
|
|
148
|
57
|
Carpets and other textile floor coverings
|
0.12
|
|
149
|
58
|
Special woven fabrics; tufted textile fabrics; lace;
tapestries; trimmings; embroidery
|
0.12
|
|
150
|
59
|
Impregnated, coated, covered or laminated textile fabrics;
textile articles of a kind suitable for industrial use
|
0.12
|
|
151
|
60
|
Knitted or crocheted fabrics
|
0.12
|
|
152
|
61
|
Articles of apparel and clothing accessories, knitted or
crocheted
|
0.18
|
|
153
|
62
|
Articles of apparel and clothing accessories, not
knitted or crocheted
|
0.18
|
|
154
|
63
|
Other made up textiles articles; sets; worn clothing and
worn textile articles; rags
|
0.18
|
|
155
|
64
|
Footwear, gaiters and the like; parts of such articles
|
0.12
|
|
156
|
65
|
Headgear and parts thereof
|
0.06
|
|
157
|
66
|
Umbrellas, sun umbrellas, walking-sticks, whips,
riding-crops and parts thereof
|
0.04
|
|
158
|
67
|
Prepared feathers and down and articles made of feathers
or of down; artificial flowers; articles of human hair
|
0.12
|
|
159
|
68
|
Articles of stone, plaster, cement, asbestos, mica or
similar materials
|
0.18
|
|
160
|
69
|
Ceramic products
|
0.18
|
|
161
|
70
|
Glass and glassware
|
0.18
|
|
162
|
71
|
Natural or cultured pearls, precious or semi-precious
stones, precious metals, metals clad with precious metals, and
articles thereof; imitation jewellery; coin
|
0.06
|
|
163
|
7201
|
Pig iron and spiegeleisen in pigs, blocks or other primary
forms
|
0.08
|
|
164
|
7202
|
Ferro alloys
|
0.08
|
|
165
|
7203
|
Ferrous products obtained by direct reduction of iron ore
and other spongy ferrous products, in lumps, pellets or similar forms; iron
having minimum purity by weight of 99.94%, in lumps, pellets or similar forms
|
0.08
|
|
166
|
7204
|
Ferrous waste and scrap; remelting scrap ingots of iron or
steel
|
0.08
|
|
167
|
7205
|
Granules and powders, of pig iron, spiegeleisen, iron or
steel
|
0.08
|
|
168
|
7206
|
Iron and non-alloy steel in ingots or other primary forms
(excluding iron of heading 7203)
|
0.08
|
|
169
|
7207
|
Semi-finished products of iron or non-alloy steel
|
0.08
|
|
170
|
7208
|
Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, hot-rolled, not clad, plated or coated
|
0.08
|
|
171
|
7209
|
Flat-rolled products of iron or non-alloy steel, of a
width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or
coated
|
0.08
|
|
172
|
7210
|
Flat-rolled products of iron or non-alloy
steel, of a width of 600 mm or more, clad, plated or coated
|
0.08
|
|
173
|
7211
|
Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, not clad, plated or coated
|
0.08
|
|
174
|
7212
|
Flat-rolled products of iron or non-alloy steel, of a
width of less than 600 mm, clad, plated or coated
|
0.08
|
|
175
|
7213
|
Bars and rods, hot-rolled, in irregularly wound coils, of
iron or non-alloy steel
|
0.08
|
|
176
|
7214
|
Other bars and rods of iron or non-alloy steel, not
further worked than forged, hot-rolled, hot-drawn or hot-extruded, but
including those twisted after rolling
|
0.08
|
|
177
|
7215
|
Other bars and rods of iron or non-alloy steel
|
0.08
|
|
178
|
7216
|
Angles, shapes and sections of iron or non-alloy steel
|
0.08
|
|
179
|
7217
|
Wire of iron or non-alloy steel
|
0.08
|
|
180
|
7218
|
Stainless steel in ingots or other primary forms;
semi-finished products of stainless steel
|
0.08
|
|
181
|
7219
|
Flat-rolled products of stainless steel, of a width of 600
mm or more
|
0.08
|
|
182
|
7220
|
Flat-rolled products of stainless steel, of a width of
less than 600 mm
|
0.08
|
|
183
|
7221
|
Bars and rods, hot-rolled, in irregularly wound coils, of
stainless steel
|
0.08
|
|
184
|
7222
|
Other bars and rods of stainless steel; angles, shapes and
sections of stainless steel
|
0.08
|
|
185
|
7223
|
Wire of stainless steel
|
0.08
|
|
186
|
7224
|
Other alloy steel in ingots or other primary forms;
semi-finished products of other alloy steel
|
0.08
|
|
187
|
7225
|
Flat-rolled products of other alloy steel, of a width of
600 mm or more
|
0.08
|
|
188
|
7226
|
Flat-rolled products of other alloy steel, of a width of
less than 600 mm
|
0.08
|
|
189
|
7227
|
Bars and rods, hot-rolled, in irregularly wound coils, of
other alloy steel
|
0.08
|
|
190
|
7228
|
Other bars and rods of other alloy steel; angles, shapes
and sections, of other alloy steel; hollow drill bars and rods, of alloy or
non-alloy steel
|
0.08
|
|
191
|
7229
|
Wire of other alloy steel
|
0.08
|
|
192
|
7301
|
Sheet piling of iron or steel, whether or not drilled,
punched or made from assembled elements; welded angles, shapes and sections,
of iron or steel
|
0.08
|
|
193
|
7302
|
Railway or tramway track construction material of iron or
steel, the following: rails, check-rails and rack rails, switch blades,
crossing frogs, point rods and other crossing pieces, sleepers (cross-ties),
fish-plates, chairs, chair wedges, sole plates (base plates), rail clips,
bedplates, ties and other material specialized for jointing or fixing rails
|
0.08
|
|
194
|
7303
|
Tubes, pipes and hollow profiles, of cast iron
|
0.08
|
|
195
|
7304
|
Tubes, pipes and hollow profiles, seamless, of iron (other
than cast iron) or steel
|
0.08
|
|
196
|
7305
|
Other tubes and pipes (for example, welded, riveted or
similarly closed), having circular cross-sections, the external diameter of
which exceeds 406.4 mm, of iron or steel
|
0.08
|
|
197
|
7306
|
Other tubes, pipes and hollow profiles (for example, open
seam or welded, riveted or similarly closed), of iron or steel
|
0.08
|
|
198
|
7307
|
Tube or pipe fittings (for example, couplings, elbows,
sleeves), of iron or steel
|
0.08
|
|
199
|
7308
|
Structures (excluding prefabricated buildings of heading
9406) and parts of structures (for example, bridges and bridge-sections,
lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for doors, shutters, balustrades,
pillars and columns), of iron or steel; plates, rods, angles, shapes,
sections, tubes and the like, prepared for use in structures, of iron or
steel
|
0.08
|
|
200
|
7309
|
Reservoirs, tanks, vats and similar containers for any
material (other than compressed or liquefied gas), of iron or steel, of a
capacity exceeding 300 l, whether or not lined or heat-insulated, but not
fitted with mechanical or thermal equipment
|
0.08
|
|
201
|
7310
|
Tanks, casks, drums, cans, boxes and similar containers,
for any material (other than compressed or liquefied gas), of iron or steel,
of a capacity not exceeding 300l, whether or not lined or heat-insulated, but
not fitted with mechanical or thermal equipment
|
0.08
|
|
202
|
7311
|
Containers for compressed or liquefied gas, of iron or
steel
|
0.08
|
|
203
|
7312
|
Stranded wire, ropes, cables, plaited bands, slings and
the like, of iron or steel, not electrically insulated
|
0.08
|
|
204
|
7313
|
Barbed wire of iron or steel; twisted hoop or single flat
wire, barbed or not, and loosely twisted double wire, of a kind used for
fencing of iron or steel
|
0.08
|
|
205
|
7314
|
Cloth (including endless bands), Grill, netting and
fencing, of iron or steel wire; expanded metal of iron or steel
|
0.08
|
|
206
|
7315
|
Chain and parts thereof, of iron or steel
|
0.08
|
|
207
|
7316
|
Anchors, grapnels and parts thereof, of iron or steel
|
0.08
|
|
208
|
7317
|
Nails, tacks, drawing pins, corrugated nails, staples
(other than those of heading 8305) and similar articles, of iron or steel,
whether or not with heads of other material, but excluding such articles with
heads of copper
|
0.08
|
|
209
|
7318
|
Screws, bolts, nuts, coach-screws, screw hooks, rivets,
cotters, cotter-pins, washers (including spring washers) and similar
articles, of iron or steel
|
0.08
|
|
210
|
7319
|
Sewing needles, knitting needles, bodkins, crochet hooks,
embroidery stilettos and similar articles, for use in the hand, of iron or
steel; safety pins and other pins, of iron or steel, not elsewhere specified
or included
|
0.08
|
|
211
|
7320
|
Springs and leaves for springs, of iron or steel
|
0.08
|
|
212
|
7321
|
Stoves, ranges, grates, cookers (including those with
subsidiary boilers for central heating), barbecues, braziers, gas-rings,
plate warmers and similar non-electric domestic appliances, and parts
thereof, of iron or steel
|
0.08
|
|
213
|
7322
|
Radiators for central heating, not electrically heated,
and parts thereof, of iron or steel; air heaters and hot air distributors
(including distributors which can also distribute fresh or conditioned air),
not electrically heated, incorporating a motor-driven fan or blower, and
parts thereof, of iron or steel
|
0.08
|
|
214
|
7323
|
Table, kitchen or other household articles and parts
thereof, of iron or steel; iron or steel wool; pot scourers and scouring or
polishing pads, gloves and the like, of iron or steel
|
0.08
|
|
215
|
7324
|
Sanitary ware and parts thereof, of iron or steel
|
0.08
|
|
216
|
7325
|
Other cast articles of iron or steel
|
0.08
|
|
217
|
7326
|
Other articles of iron and steel
|
0.08
|
|
218
|
7401
|
Copper mattes; cement copper (precipitated copper)
|
0.08
|
|
219
|
7402
|
Unrefined copper; copper anodes for electrolytic refining
|
0.08
|
|
220
|
7403
|
Refined copper and copper alloys, unwrought
|
0.08
|
|
221
|
7404
|
Copper waste and scrap
|
0.08
|
|
222
|
7405
|
Master alloys of copper
|
0.08
|
|
223
|
7406
|
Copper powders and flakes
|
0.08
|
|
224
|
7407
|
Copper bars, rods and profiles
|
0.08
|
|
225
|
7408
|
Copper wire
|
0.08
|
|
226
|
7409
|
Copper plates, sheets and strip, of a thickness exceeding
0.15 mm
|
0.08
|
|
227
|
7410
|
Copper foil (whether or not printed or backed with paper,
per board , plastics or similar backing materials) of a thickness (excluding
any backing) not exceeding 0.15 mm
|
0.08
|
|
228
|
7411
|
Copper tubes and pipes
|
0.08
|
|
229
|
7412
|
Copper tube or pipe fittings (for example, couplings,
elbows, sleeves)
|
0.08
|
|
230
|
7413
|
Stranded wire, cables, plated bands and the like, of
copper, not electrically insulated
|
0.08
|
|
231
|
7414
|
Omitted
|
|
|
232
|
7415
|
Nails, tacks, drawing pins, staples (other than those of
heading 8305) and similar articles, of copper or of iron or steel with heads
of copper; screws, bolts, nuts, screw hooks, rivets, cotters, cotter-pins,
washers (including spring washers) and similar articles, of copper
|
0.08
|
|
233
|
7416
|
Omitted
|
-
|
|
234
|
7417
|
Omitted
|
-
|
|
235
|
7418
|
Table, kitchen or other household articles and parts
thereof, of copper; pot scourers and scouring or polishing pads, gloves and
the like, of copper; sanitary ware and parts thereof, of copper
|
0.08
|
|
236
|
7419
|
Other articles of copper
|
0.08
|
|
237
|
75
|
Nickel and articles thereof
|
0.08
|
|
238
|
7601
|
Unwrought aluminium
|
0.08
|
|
239
|
7602
|
Aluminium waste and scrap
|
0.08
|
|
240
|
7603
|
Aluminium powders and flakes
|
0.08
|
|
241
|
7604
|
Aluminium bars, rods and profiles
|
0.08
|
|
242
|
7605
|
Aluminium wire
|
0.08
|
|
243
|
7606
|
Aluminium plates, sheets and strip, of a thickness
exceeding 0.2 mm
|
0.08
|
|
244
|
7607
|
Aluminium foil (whether or not printed or backed with
paper, paperboard, plastics or similar backing materials) of a thickness
(excluding any backing) not exceeding 0.2mm
|
0.08
|
|
245
|
7608
|
Aluminium tubes and pipes
|
0.08
|
|
246
|
7609
|
Aluminium tube or pipe fittings (for example, couplings,
elbows, sleeves)
|
0.08
|
|
247
|
7610
|
Aluminium structures (excluding prefabricated buildings of
heading 9406) and parts of structures (for example, bridges and
bridge-sections, towers, lattice masts, roofs, roofing frameworks, doors and
windows and their frames and thresholds for doors, balustrades, pillars and
columns); aluminium plates, rods, profiles, tubes and the like, prepared for
use in structures
|
0.08
|
|
248
|
7611
|
Aluminium reservoirs, tanks, vats and similar containers,
for any material (other than compressed or liquefied gas), of a capacity
exceeding 300l, whether or not lined or heat-insulated, but not fitted with
mechanical or thermal equipment
|
0.08
|
|
249
|
7612
|
Aluminium casks, drums, cans, boxes and similar containers
(including rigid or collapsible tubular containers), for any material (other
than compressed or liquefied gas), of a capacity not exceeding 300l, whether
or not lined or heat-insulated, but not fitted with mechanical or thermal
equipment
|
0.08
|
|
250
|
7613
|
Aluminium containers for compressed or liquefied gas
|
0.08
|
|
251
|
7614
|
Stranded wire, cables, plaited bands and the like, of
aluminium, not electrically insulated
|
0.08
|
|
252
|
7615
|
Table, kitchen or other household articles and parts
thereof, of aluminium; pot scourers and scouring or polishing pads, gloves
and the like, of aluminium; sanitary ware and parts thereof, of aluminium
|
0.08
|
|
253
|
7616
|
Other articles of aluminium
|
0.08
|
|
254
|
78
|
Lead and articles thereof
|
0.06
|
|
255
|
79
|
Zinc and articles thereof
|
0.06
|
|
256
|
80
|
Tin and articles thereof
|
0.06
|
|
257
|
81
|
Other base metals; cermets, articles thereof
|
0.06
|
|
258
|
82
|
Tools, implements, cutlery, spoons and forks, of base
metal; parts thereof of base metal
|
0.12
|
|
259
|
83
|
Miscellaneous articles of base metal
|
0.12
|
|
260
|
84
|
Nuclear reactors, boilers, machinery and mechanical
appliances; parts thereof
|
0.08
|
|
261
|
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
|
0.08
|
|
262
|
86
|
Railway or tramway locomotives, rolling-stock and parts
thereof; railway or tramway track fixtures and fittings and parts thereof;
mechanical (including electro-mechanical) traffic signaling equipment of all
kinds
|
0.06
|
|
263
|
8701
|
Tractors (other than tractors of heading 8709)
|
0.06
|
|
264
|
8702
|
Motor vehicles for the transport of ten or more persons,
including the driver
|
0.06
|
|
265
|
8703
|
Motor cars and other motor vehicles principally designed
for the transport of persons (other than those of heading 8702), including
station wagons and racing cars
|
0.06
|
|
266
|
8704
|
Motor vehicles for the transport of goods
|
0.06
|
|
267
|
8705
|
Special purpose motor vehicles, other than those
principally designed for the transport of persons or goods (for example,
breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixers
lorries, spraying lorries, mobile workshops, mobile radiological units)
|
0.06
|
|
268
|
8706
|
Chassis fitted with engines, for the motor vehicles of
headings 8701 to 8705
|
0.06
|
|
269
|
8707
|
Bodies (including cabs), for the motor vehicles of
headings 8701 to 8705
|
0.06
|
|
270
|
8708
|
Parts and accessories of the motor vehicles of headings
8701 to 8705
|
0.06
|
|
271
|
8709
|
Works trucks, self-propelled, not fitted with lifting or
handling equipment, of the type used in factories, warehouses, dock areas or
airports for short distance transport of goods; tractors of the type used on
railway station platforms; parts of the foregoing vehicles
|
0.06
|
|
272
|
8710
|
Tanks and other armoured fighting vehicles, motorized,
whether or not fitted with weapons, and parts of such vehicles
|
0.06
|
|
273
|
8711
|
Motorcycles (including mopeds) and cycles fitted with an
auxiliary motor, with or without side-cars;
|
0.06
|
|
274
|
8712
|
Bicycles and other cycles (including delivery tricycles),
not motorised
|
0.12
|
|
275
|
8713
|
Carriages for disabled persons, whether or not motorised
or otherwise mechanically propelled
|
0.06
|
|
276
|
8714
|
Parts and accessories of vehicles of headings 8711 to 8713
|
0.12
|
|
277
|
8715
|
Baby carriages and parts thereof
|
0.06
|
|
278
|
8716
|
Trailers and semi-trailers; other vehicles, not
mechanically propelled; parts thereof
|
0.06
|
|
279
|
88
|
Aircraft , spacecraft, and parts thereof
|
0.06
|
|
280
|
89
|
Ships, boats and floating structures
|
0.06
|
|
281
|
90
|
Optical, photographic, cinematographic, measuring,
checking, precision, medical or surgical instruments and apparatus; parts and
accessories thereof
|
0.12
|
|
282
|
91
|
Clocks and watches and parts thereof
|
0.06
|
|
283
|
92
|
Musical instruments; parts and accessories of such
articles
|
0.20
|
|
284
|
93
|
Arms and ammunition; parts and accessories thereof
|
Nil
|
|
285
|
94
|
Furniture; bedding, mattresses, mattress supports,
cushions and similar stuffed furnishings; lamps and lighting fittings, not
elsewhere specified or included; illuminated signs, illuminated name-plates
and the like; prefabricated buildings
|
0.06
|
|
286
|
95
|
Toys, games and sports requisites; parts and accessories
thereof
|
0.20
|
|
287
|
96
|
Miscellaneous manufactured articles
|
0.06
|
|
288
|
97
|
Works of art, collector’s' pieces and antiques
|
Nil
|
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