IMPORT DUTIES ACT

IMPORT DUTIES

CHAPTER 337

IMPORT DUTIES ACT

To make provision, in place of the Import Duties Act, 1976, for import

duties and for matters incidental thereto or connected therewith.

1st January, 1990

ACT XXXV of 1989 , as amended by Acts: III and VIII of 1990; Legal

Notice No. 207 of 1990 ; Acts II of 1991 , XV of 1992 and VIII of

1993 ; Legal Notice 28 of 1994 ; Acts: VIII of 1994 , IX and XV of

1995; Legal Notice 184 of 1995 ; Acts XII of 1997 and XIX of 1999 ;

Legal Notices 7 , 149 and 259 of 2000; Acts VIII and XII of 2001, II of

2002 , II of 2003 and II of 2004 ; Legal Notice 344 of 2004 ; Act XIII

of 2005 ; Legal Notices 424 of 2007 and 336 of 2010 ; Acts XXII of

2011 , III of 2013 and XVI of 2017 , VII of 2019 and XXVII and XXXV of

2023.

The short title of this Act is the Import Duties Act.

(Articles 2, 3 and 4)

CUSTOMS TARIFF

GENERAL NOTES AND RULES FOR

INTERPRETATION

1. The Nomenclature of the Customs Tariff is based on the Nomenclature for

the classification of Goods in the Harmonized Commodity Description and

Coding System 1983 (hereinafter referred to as the Harmonized System)

and shall be interpreted in accordance with the Explanatory Notes to the

Harmonized System, published by the Customs Co-Operation Council,

Brussels.

2. Except where the rates of duty are specified in monetary units, the rates

indicated under "Import Duty" of this Schedule are percentages Ad

Valorem.

3. The term "for industrial production" wherever it appears in this Schedule

shall also apply to goods or materials which are imported for use in the

building or construction industry.

GENERAL RULES FOR THE INTERPRETATION

OF THE HARMONIZED SYSTEM

Classification of goods in the Nomenclature shall be governed by the following

principles

1. The titles of Sections, Chapters and sub-chapters are provided for

ease o f refer en ce only; for legal purposes, classification shall be

determined according to the terms of the headings and any relative Section

or Chapter Notes and, provided such headings or notes do not otherwise

require, according to the following provisions

2. (a) Any reference in a heading to an article shall be taken to

include a reference to that article incomplete or unfinished,

provided that, as presented, the incomplete or unfinished

article has the essential character of the complete or finished

article. It shall also be taken to include a reference to that

article complete or finished (or falling to be classified as

complete or finished by virtue of this Rule), presented

unassembled or disassembled.

(b)

Any reference in a heading to a material or substance shall

be taken to include a reference to mixtures or combinations

of that material or substance with other materials or

substances. Any reference to goods of a given material or

substance shall be taken to include a reference to goods

consisting wholly or partly of such material or substance.

IMPORT DUTIES

The classification of goods consisting of more than one

material or substance shall be according to the principles of

Rule 3.

3. When by application of Rule 2(b) or for any other reason, goods are, prima

facie, classifiable under two or more headings, classification shall be

effected as follows

(a)

The heading which provides the most specific description

shall be preferred to headings providing a more general

description. However, when two or more headings each refer

to part only of the materials or substances contained in

mixed or composite goods or to part only of the items in a set

put up for retail sale, those headings are to be regarded as

equally specific in relation to those goods, even if one of

them gives a more complete or precise description of the

goods.

(b)

Mixtures, composite goods consisting of different materials

or made up of different components, and goods put up in sets

for retail sale, which cannot be classified by reference to

3(a), shall be classified as if they consisted of the material or

component which gives them their essential character,

insofar as this criterion is applicable.

(c)

When goods cannot be classified by reference to 3(a) or 3(b),

they shall be classified under the heading which occurs last

in numerical order among those which equally merit

consideration.

4. Goods which cannot be classified in accordance with the above Rules shall

be classified under the heading appropriate to the goods to which they are

most akin.

5. In addition to the foregoing provisions, the following Rules shall apply in

respect of the goods referred to therein

(a)

Camera cases, musical instrument cases, gun cases, drawing

instrument cases, necklace cases and similar containers,

specially shaped or fitted to contain a specific article or set

of articles, suitable for long-term use and presented with the

articles for which they are intended, shall be classified with

such articles when of a kind normally sold therewith. This

Rule does not, however, apply to containers which give the

whole its essential character;

(b)

Subject to the provisions of Rule 5 (a) above, packing

materials and packing containers presented with the goods

therein shall be classified with the goods if they are of a kind

normally used for packing such goods. However, this

provision is not binding when such packing materials or

packing containers are clearly suitable for repetitive use.

6. For legal purposes, the classification of goods in the subheadings of a

heading shall be determined according to the terms of those subheadings

and any related Subheading Notes and, mutatis mutandis, to the above

Rules, on the understanding that only subheadings at the same level are

comparable. For the purposes of this Rule the relative Section and Chapter

Notes also apply, unless the context otherwise requires.

SECTION I

LIVE ANIMALS; ANIMAL PRODUCTS

NOTES

1. Any reference in this Section to a particular genus or species of an animal, except where the

context otherwise requires, includes a reference to the young of that genus or species.

2. Except where the context otherwise requires, throughout this Schedule any reference to ''dried''

products also covers products which have been dehydrated, evaporated or freeze-dried.

CHAPTER 1

LIVE ANIMALS

NOTE

1. This Chapter covers all live animals except

(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading No. 03.01, 03.06 or

03.07;

(b) Cultures of micro organisms and other products of heading No. 30.02; and

(c) Animals of heading No. 95.08.

H.S. Code

Description

Import Duty

Number

01.01

Live horses, asses, mules and hinnies

- Horses

- - Pure-bred breeding animals

0101.11.00.00

- - Other

0101.19

- - - For slaughter

0101.19.10.00

- - - Other

- - - - For sport, recreation or hobby

0101.19.90.10

- - - - Other

0101.19.90.90

- Asses, mules and hinnies

0101.20

0101.20.10.00

- - Asses

0101.20.90.00

- - Mules and hinnies

01.02

Live bovine animals

- Pure-bred breeding animals

0102.10

0102.10.10.00

- - Heifers (female bovines that have never calved)

0102.10.30.00

- - Cows

0102.10.90.00

- - Other

- Other

0102.90

- - Domestic species

0102.90.05.00

- - - Of a weight not exceeding 80 kg

- - - Of a weight exceeding 80 kg but not exceeding 160 kg

0102.90.21.00

- - - - For slaughter

0102.90.29.00

- - - - Other

- - - Of a weight exceeding 160 kg but not exceeding 300 kg

0102.90.41.00

- - - - For slaughter

0102.90.49.00

- - - - Other

- - - Of a weight exceeding 300 kg

H.S. Code

Description

Import Duty

Number

- - - - Heifers (female bovines that have never calved)

0102.90.51.00

- - - - - For slaughter

0102.90.59.00

- - - - - Other

- - - - Cows

0102.90.61.00

- - - - - For slaughter

0102.90.69.00

- - - - - Other

- - - - Other

0102.90.71.00

- - - - - For slaughter

0102.90.79.00

- - - - - Other

0102.90.90.00

- - Other

01.03

Live swine

0103.10.00.00

- Pure-bred breeding animals

- Other

- - Weighing less than 50 kg

0103.91

0103.91.10.00

- - - Domestic species

0103.91.90.00

- - - Other

- - Weighing 50 kg or more

0103.92

- - - Domestic species

0103.92

0103.92.11.00

- - - - Sows having farrowed at least once, of a weight of not

less than 160 kg

0103.92.19.00

- - - - Other

0103.92.90.00

- - - Other

01.04

Live sheep and goats

- Sheep

0104.10

0104.10.10.00

- - Pure-bred breeding animals

- - Other

0104.10.30.00

- - - Lambs (up to a year old)

0104.10.80.00

- - - Other

- Goats

0104.20

0104.20.10.00

- - Pure-bred breeding animals

0104.20.90.00

- - Other

H.S. Code

Description

Import Duty

Number

Live poultry, that is to say, fowls of the species Gallus

01.05

domesticus, ducks, geese, turkeys and guinea fowls

- Weighing not more than 185 g.

- - Fowls of the species Gallus domesticus

0105.11

- - - Grandparent and parent female chicks

- - - - Laying stocks

0105.11.11.10

- - - - - Kept for sport, recreation or hobby

0105.11.11.90

- - - - - Other

- - - - Other

0105.11.19.10

- - - - - Kept for sport, recreation or hobby

0105.11.19.90

- - - - - Other

- - - Other

- - - - Laying stocks

0105.11.91.10

- - - - - Kept for sport, recreation or hobby

0105.11.91.90

- - - - - Other

- - - - Other

0105.11.99.10

- - - - - Kept for sport, recreation or hobby

0105.11.99.90

- - - - - Other

- - Turkeys

0105.12

0105.12.00.10

- - - Kept for sport, recreation or hobby

0105.12.00.90

- - - Other

- - Other

0105.19

- - - Geese

0105.19.20.10

- - - - Kept for sport, recreation or hobby

0105.19.20.90

- - - - Other

- - - Ducks and guinea fowls

0105.19.90.10

- - - - Kept for sport, recreation or hobby

0105.19.90.90

- - - - Other

- Other

- - Fowls of the species Gallus domesticus, weighing not more

0105.92

than 2,000 g

0105.92.00.10

- - - Kept for sport, recreation or hobby

0106.92.00.90

- - - Other

H.S. Code

Description

Import Duty

Number

- - Fowls of the species Gallus domesticus, weighing more than

0105.93

2,000 g

0105.93.00.10

- - - Kept for sport, recreation or hobby

0105.93.00.90

- - - Other

- - Other

0105.99

- - - Ducks

0105.99.10.10

- - - - Kept for sport, recreation or hobby

0105.99.10.90

- - - - Other

- - - Geese

0105.99.20.10

- - - - Kept for sport, recreation or hobby

0105.99.20.90

- - - - Other

- - - Turkeys

0105.99.30.10

- - - - Kept for sport, recreation or hobby

0105.99.30.90

- - - - Other

- - - Guinea fowls

0105.99.50.10

- - - - Kept for sport, recreation or hobby

0105.99.50.90

- - - - Other

01.06

Other live animals

- Domestic rabbits

0106.00.10.10

- - For breeding purposes

0106.00.10.90

- - Other

- Pigeons

- - Broiler

0106.00.20.11

- - - For breeding purposes

0106.00.20.19

- - - Other

0106.00.20.90

- - Other

0106.00.90.00

- Other

IMPORT DUTIES

CHAPTER 2

MEAT AND EDIBLE MEAT OFFAL

1. This Chapter does not cover

(a) Products of the kinds described in headings, Nos. 02.01 to 02.08, or 02.10, unfit or

unsuitable for human consumption;

(b) Guts, bladders or stomachs of animals (heading No. 05.04) and animal blood (heading No.

05.11 or 30.02); or

(c) Animal fat, other than products of heading No. 02.09 (Chapter 15).

ADDITIONAL NOTES

1. A.The following expressions shall have the meanings hereunder assigned to them

"Carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and

0202.10.00.00: Whole carcasses of the slaughtered animals after having been bled,

eviscerated and skinned, imported with or without the heads, with or without the feet and

with or without the other offals attached. Where carcasses are imported without the heads,

the latter must have been separated from the carcasses at the atloido-occipital joint. When

imported without the feet, the latter must have been cut off at the carpo-metacarpal or tarso-

metatarsal joints; "carcass" shall include the front part of the carcase comprising all the

bones and the scrag, neck and shoulder having more than 10 pairs of ribs.

"Half-carcasses of bovine animals", for the purposes of subheadings 0201.10.00.00 and

0202.10.00.00: the product resulting from the symmetrical division of the whole carcase

through the centre of each cervical, dorsal, lumbar and sacral vertebra and through the

centre of the sternum and of the ischio-pubic symphysis; "half-carcase" shall include the

front part of the half-carcase comprising all the bones and the scrag, neck and shoulder

having more than 10 ribs.

"Compensated quarters", for the purposes of subheadings 0201.20.20.00 and

0202.20.10.00: portions composed of either

-

forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the

tenth rib; and hindquarters comprising all the bones and the thigh and sirloin, and cut

at the third rib, or

-

forequarters comprising all the bones and the scrag, neck and shoulder, and cut at the

fifth rib, with the whole of the flank and breast attached; and hindquarters comprising

all the bones and the thigh and sirloin, and cut at the eight cut rib.

The forequarters and the hindquarters constituting "compensated quarters" must be

imported at the same time and in equal numbers, and the total weight of the forequarters

must be the same as that of the hindquarters; however, a difference between the weights of

the two parts of the consignment is allowed provided that this does not exceed 5% of the

weight of the heavier part (forequarters or hindquarters).

"Unseparated forequarters", for the purposes of subheadings 0201.20.30.00 and

0202.20.30.00: the front part of a carcase comprising all the bones and the scrag, neck and

shoulder, with a minimum of four pairs of ribs and a maximum of 10 pairs of ribs (the first

four pairs of ribs must be whole, the others may be cut) with or without the thin flank.

"Separated forequarters'', for the purposes of subheadings 0201.20.30.00 and

0202.20.30.00: the front part of a half-carcase comprising all the bones and the scrag, neck

and shoulder, with a minimum of four ribs and a maximum of 10 ribs (the first four ribs

must be whole, the others may be cut) with or without the thin flank.

"Unseparated hindquarters", for the purposes of subheadings 0201.20.50.00 and

0202.20.50.00: the rear part of a carcase comprising all the bones and the thigh and sirloin,

including the fillet, with a minimum of three pairs of whole or cut ribs, with or without the

shank and with or without the thin flank.

"Separated hindquarters", for the purposes of subheadings 0201.20.50.00 and

0202.20.50.00: the rear part of a half-carcase comprising all the bones and the thigh and

sirloin, including the fillet, with a minimum of three pairs of whole or cut ribs, with or

without the shank and with or without the thin flank.

11. "Crop" and "chuck and blade" cuts, for the purposes of subheading 0202.30.50.00: the

dorsal part of the forequarter, including the upper part of the shoulder, obtained from a

forequarter with a minimum of four ribs and a maximum of 10 ribs by a cut along a straight

line through the point where the first rib joins the first sternal segment to the point of

reflection of the diaphragm on the tenth rib;

22. "Brisket" cut, for the purposes of subheading 0202.30.50.00: the lower part of the

forequarter comprising the brisket navel end and the brisket point end.

B. In determining the number of whole or cut ribs referred to in paragraph 1. A, only those attached

to the backbone shall be taken into consideration.

2. A. The following expressions shall have the meanings hereunder assigned to them

a) "Carcases or half-carcases", for the purposes of subheadings 0203.11.10.00 and

0203.21.10.00: slaughtered pigs in the form of carcases of domestic swine which have been

bled and eviscerated and from which the bristles and hooves have been removed. Half-

carcases are derived from whole carcases by division through the centre of each cervical,

dorsal, lumbar and sacral vertebra and through the centre of the sternum and ischio-bupic

symphysis. These carcases and half-carcases may be with or without head, feet, flare fat,

kidneys, tail or diaphragm. Half-carcases may be with or without spinal cord, brain or

tongue. Carcases and half-carcases of sows may be with or without udders (mammary

glands).

"Hams" (legs), for the purposes of subheadings 0203.12.11.00, 0203.22.11.00,

0210.11.11.00 and 0210.11.31.00: the posterior (caudal) part of the half-carcase including

bones, with or without foot, shank, rind or subcutaneous fat.

The ham (leg) is separated from the rest of the half-carcase so that it includes, at most, the

last lumbar vertebra.

"Fore-ends", for the purposes of subheadings 0203.19.11.00, 0203.29.11.00,

0210.19.30.00 and 0210.19.60.00: the anterior (cranial) part of the half-carcase without the

head, including bones, with or without foot, shank, rind or subcutaneous fat.

The fore-end is separated from the rest of the half-carcase so that it includes, at most, the

fifth dorsal vertebra.

The upper (dorsal) part of the fore-end, whether or not containing the blade-bone and

attached muscles (neck-end in fresh or collar in salted condition), is considered a cut of the

loin, when it is separated from the lower (ventral) part of the fore-end, at most by a cut just

below the vertebral column.

"Shoulders", for the purposes of subheadings 0203.12.19.00, 0203.22.19.00,

0210.11.19.00 and 0210.11.39.00: the lower part of the fore-end whether or not containing

the blade-bone and attached muscles, including bones, with or without foot, shank, rind or

subcutaneous fat.

The blade-bone and attached muscles presented separately shall remain classified in this

subheading as a part of the shoulder.

"Loins", for the purposes of subheadings 0203.19.13.00, 0203.29.13.00, 0210.19.40.00

and 0210.19.70.00: the upper part of the half-carcase, extending from the first cervical

vertebra to the caudal vertebrae, including bones, with or without the tenderloin, blade-

bone, subcutaneous fat or rind.

The loin is separated from the lower part of the half-carcase by a cut just below the

vertebral column.

f)

"Bellies", for the purposes of subheadings 0203.19.15.00, 0203.29.15.00, 0210.12.11.00

and 0210.12.19.00: the lower part of the half-carcases situated between the ham (leg) and

the shoulder, commonly known as "streaky", with or without bones, but with the rind and

the subcutaneous fat.

g)

"Bacon sides", for the purposes of subheading 0210.19.10.00: the pig half-carcase without

the head, cheek, chap, feet, tail, flare fat, kidney, tenderloin, blade-bone, sternum, vertebral

column, pelvic bone and diaphragm.

h)

"Spencers", for the purposes of subheading 0210.19.10.00: the bacon side without the ham,

whether or not boned.

ij)

"3/4 sides", for the purposes of subheading 0210.19.20.00: the bacon side without the fore-

end, whether or not boned.

k)

"Middles", for the purposes of subheading 0210.19.20.00: the bacon side without the ham

and the fore-end, whether or not boned.

The subheading also includes cuts of middles containing tissue of loin and belly in natural

proportion to the entire middles.

The parts of the cuts defined in paragraph 2 A f) fall within the same subheadings only if they

contain rind and subcutaneous fat.

If the cuts falling within subheadings 0210.11.11.00 and 0210.11.19.00 as well as

0210.11.31.00, 0210.11.39.00, 0210.19.30.00 and 0210.19.60.00 are derived from a bacon

side from which the bones indicated under paragraph 2 A g) have already been removed, the

lines of cutting shall follow those defined under paragraph 2 A b), c) and d) accordingly; in

any case, these cuts or parts thereof shall contain bones.

Subheadings 0206.30.31.00, 0206.49.20.00 and 0210.90.39.00, shall include, in particular

heads or halves of heads of domestic swine, with or without the brains, cheeks or tongues, and

parts thereof.

The head is separated from the rest of the half-carcase by a straight cut parallel to the cranium.

The cheeks, snouts and ears as well as the meat attached to the head, particularly to the rear

part (including the chaps), are considered parts of heads. The boneless meat of the fore-end

(including the jowl) falls within subheadings 0203.19.55.00, 0203.29.55.00, 0210.19.51.00 or

0210.19.81.00 as the case may be.

For the purposes of subheadings 0209.00.11.00 and 0209.00.19.00, "subcutaneous pig fat"

shall have the meaning of the fatty tissue which accumulates under the rind of the pig and

adheres to it, irrespective of the part of the pig from which it comes; in any case, the weight of

the fatty tissue shall exceed the weight of the rind.

Those subheadings also include subcutaneous pig fat from which the rind has been removed.

For the purposes of subheadings 0210.11.31.00, 0210.11.39.00, 0210.12.19.00 and

0210.19.60.00 to 0210.19.89.00, products in which the water/protein ratio in the meat

(nitrogen content x 6.25) is 2.8 or less shall be considered as "dried or smoked". The nitrogen

content shall be determined according to ISO method 937-1978.

3. A. For the purposes of heading No. 02.04, the following expressions shall have the meanings

hereunder assigned to them

a)

"Carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00, 0204.30.00.00,

0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: whole carcases of the slaughtered

animals after having been bled, eviscerated and skinned, imported with or without the

heads, with or without the feet and with or without the other offals attached. Where

carcases are imported without the heads, the latter must have been separated from the

carcase at the atloido-occipital joint. When imported without the feet, the latter must have

been cut off at the carpo-metacarpal or tarso-metatarsal joints.

"Half-carcases", for the purposes of subheadings 0204.10.00.00, 0204.21.00.00,

0204.30.00.00, 0204.41.00.00, 0204.50.11.00 and 0204.50.51.00: the product resulting

from the symmetrical division of the whole carcase through the centre of each cervical,

dorsal, lumbar, and sacral vertebra and through the centre of the sternum and of the

ischiopubic symphysis.

"Short-forequarters", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00,

0204.50.13.00 and 0204.50.53.00: the anterior part of the carcase with or without the breast

including all the bones and the shoulders, scrag and middle neck, cut at right-angles to the

backbone with a minimum of five and a maximum of seven pairs of whole or cut ribs.

"Short-forequarter", for the purposes of subheadings 0204.22.10.00, 0204.42.10.00,

0204.50.13.00 and 0204.50.53.00: the anterior part of the half-carcase with or without the

breast including all the bones and the shoulder, scrag and middle neck, cut at right-angles

to the backbone with a minimum of five and a maximum of seven whole or cut ribs.

"Chines and /or best ends", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00,

0204.50.15.00, 0204.50.55.00: the remaining part of the carcase after the legs and short

forequarters have been removed with or without the kidneys; the chines when separated

from the best ends must include a minimum of five lumbar vertebrae; the best ends when

separated from the chines must include a minimum of five pairs of whole or cut ribs.

"Chine and /or best end", for the purposes of subheadings 0204.22.30.00, 0204.42.30.00,

0204.50.15.00, and 0204.50.55.00: the remaining part of the half-carcase after the legs and

short forequarter have been removed with or without the kidney, the chine when separated

from the best end must include a minimum of five lumbar vertebrae; the best end when

separated from the chine must include a minimum of five whole or cut ribs.

"Legs", for the purposes of subheadings 0204.22.50.00, 0204.42.50.00, 0204.50.19.00 and

0204.50. 59.00: the rear part of the carcase comprising all the bones and the legs and cut at

right-angles to the backbone at the sixth lumbar vertebra just under the ilium or at the

fourth sacral vertebra through the ilium anterior to the ischiopubic symphysis.

In determining the number of whole or cut ribs referred to in paragraph 3.A, only those

attached to the backbone shall be taken into consideration.

4. The following expressions shall have the meanings hereunder assigned to them

(a) 'poultry cuts, with bone in', for the purposes of subheadings 0207.13.20.00 to

0207.13.60.00, 0207.26.20.00 to 0207.26.70.00, 0207.35.21.00 to 0207.35.63.00,

0207.14.20.00 to 0207.14.60.00, 0207.27.20.00 to 0207.27.70.00 and 0207.36.21.00 to

0207.36.63.00: the cuts specified therein, including all bones.

Poultry cuts as referred to in (a) which have been partly boned shall fall within

subheading 0207.13.70.00, 0207.26.80.00, 0207.35.79.00, 0207.14.70.00 or

0207.36.79.00;

(b) 'halves', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00, 0207.35.21.00,

0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00, 0207.36.21.00,

0207.36.23.00 and 0207.36.25.00: halves of poultry carcases, obtained by a longitudinal

cut in a plane along the sternum and the backbone;

(c) 'quarters', for the purposes of subheadings 0207.13.20.00, 0207.26.20.00,

0207.35.21.00, 0207.35.23.00, 0207.35.25.00, 0207.14.20.00, 0207.27.20.00,

0207.36.21.00, 0207.36.23.00 and 0207.36.25.00: leg quarters, or breast quarters,

obtained by a transerval cut of a half;

(d) 'whole wings, with or without tips', for the purposes of subheadings 0207.13.30.00,

0207.26.30.00, 0207.35.31.00, 0207.14.30.00, 0207.27.30.00 and 0207.36.31.00

poultry cuts consisting of the humerus, radius and ulna, together with the surrounding

musculature. The tip, including the carpel bones, may or may not have been removed.

The cuts shall be made at the joints;

IMPORT DUTIES

(e) 'breasts' for the purposes of subheadings 0207.13.50.00, 0207.26.50.00, 0207.35.51.00,

0207.35.53, 0207.14.50.00, 0207.27.50.00, 0207.36.51 and 0207.36.53: poultry cuts

consisting of the sternum and the ribs, distributed on both sides of it, together with the

surrounding musculature;

(f)

'legs', for the purposes of subheadings 0207.13.60.00, 0207.35.61.00, 0207.35.63.00,

0207.14.60.00, 0207.36.61.00 and 0207.36.63.00: poultry cuts consisting of the femur,

tibia and fibula together with the surrounding musculature. The two cuts shall be made

at the joints;

(g) 'turkey drumsticks', for the purposes of subheadings 0207.26.60.00 and 0207.27.60.00

turkey cuts consisting of the tibia and fibula together with the surrounding musculature.

The two cuts shall be made at the joints;

(h) 'turkey legs, other than drumsticks', for the purposes of subheadings 0207.26.70.00 and

0207.27.70.00: turkey cuts consisting of the femur together with the surrounding

musculature or of the femur, tibia and fibula together with the surrounding musculature.

The two cuts shall be made at the joints;

(ij) 'goose or duck paletots', for the purposes of subheadings 0207.35.71.00 and

0207.36.71.00: geese or ducks plucked and completely drawn, without heads or feet,

with carcase bones (breastbone, ribs, backbone and sacrum) removed but with the

femurs, tibias and humeri.

5. Uncooked seasoned meats fall within Chapter 16. "Seasoned meat" shall be uncooked

meat that has seasoned either in depth or over the whole surface of the product with

seasoning either visible to the naked eye or clearly distinguishable by taste.

Products falling within heading No. 02.10 to which seasoning has been added during

the process of preparation remain classified therein provided that the addition of

seasoning has not changed their character.

6. For the purposes of heading No. 02.10, the terms "meat and edible meat offal, salted,

in brine" mean meat and edible meat offal deeply and homogeneously impregnated

with salt in all parts, having a total salt content of not less than 1.2% by weight.

H.S. Code

Description

Import Duty

Number

Meat of bovine animals, fresh or chilled

0201.10.00.00

- Carcases and half-carcases

- Other cuts with bone in

0201.20.20.00

- - "Compensated " quarters

0201.20.30.00

- - Unseparated or separated forequarters

0201.20.50.00

- - Unseparated or separated hindquarters

0201.20.90.00

- - Other

0201.30.00.00

- Boneless

Meat of bovine animals, frozen

0202.10.00.00

- Carcases and half-carcases

- Other cuts with bone in

H.S. Code

Description

Import Duty

Number

0202.20.10.00

- - "Compensated" quarters

0202.20.30.00

- - Unseparated or separated forequarters

0202.20.50.00

- - Unseparated or separated hindquarters

0202.20.90.00

- - Other

- Boneless

0202.30

0202.30.10.00

- - Forequarters, whole or cut into a maximum of five pieces ,

each quarter being in a single block ; "compensated"

quarters in two blocks, one of which contains the

forequarter, whole or cut into a maximum of five pieces,

and the other hindquarter, excluding the tenderloin, in one

piece

0202.30.50.00

- - Crop, chuck and blade and brisket cuts

- - Other

0202.30.90.00

02.03

Meat of swine, fresh, chilled or frozen

- Fresh or chilled

- - Carcases and half-carcases

0203.11

0203.11.10.00

- - - Of domestic swine

0203.11.90.00

- - - Other

- - Hams, shoulders and cuts thereof, with bone in

0203.12

- - - Of domestic swine

0203.12.11.00

- - - - Hams and cuts thereof

0203.12.19.00

- - - - Shoulders and cuts thereof

0203.12.90.00

- - - Other

- - Other

0203.19

- - - Of domestic swine

0203.19.11.00

- - - - Fore-ends and cuts thereof

0203.19.13.00

- - - - Loins and cuts thereof, with bone in

0203.19.15.00

- - - - Bellies (streaky) and cuts thereof

- - - - Other

0203.19.55.00

- - - - - Boneless

0203.19.59.00

- - - - - Other

0203.19.90.00

- - - Other

- Frozen

H.S. Code

Description

Import Duty

Number

- - Carcases and half-carcases

0203.21

0203.21.10.00

- - - Of domestic swine

0203.21.90.00

- - - Other

- - Hams, shoulders and cuts thereof, with bone in

0203.22

- - - Of domestic swine

0203.22.11.00

- - - - Hams and cuts thereof

0203.22.19.00

- - - - Shoulders and cuts thereof

0203.22.90.00

- - - Other

- - Other

0203.29

- - - Of domestic swine

0203.29.11.00

- - - - Fore-ends and cuts thereof

0203.29.13.00

- - - - Loins and cuts thereof, with bone in

0203.29.15.00

- - - - Bellies (streaky) and cuts thereof

- - - - Other

0203.29.55.00

- - - - - Boneless

0203.29.59.00

- - - - - Other

0203.29.90.00

- - - Other

02.04

Meat of sheep or goats, fresh, chilled or frozen

0204.10.00.00

- Carcases and half-carcases of lamb, fresh or chilled

- Other meat of sheep, fresh or chilled

0204.21.00.00

- - Carcases and half-carcases

- - Other cuts with bone in

0204.22

0204.22.10.00

- - - Short forequarters

0204.22.30.00

- - - Chines and/or best ends

0204.22.50.00

- - - Legs

0204.22.90.00

- - - Other

0204.23.00.00

- - Boneless

0204.30.00.00

- Carcases and half-carcases of lamb, frozen

- Other meat of sheep, frozen

0204.41.00.00

- - Carcases and half-carcases

- - Other cuts with bone in

0204.42

0204.42.10.00

- - - Short forequarters

H.S. Code

Description

Import Duty

Number

0204.42.30.00

- - - Chines and/or best ends

0204.42.50.00

- - - Legs

0204.42.90.00

- - - Other

- - Boneless

0204.43

0204.43.10.00

- - - Of lamb

0204.43.90.00

- - - Other

- Meat of goats

0204.50

- - Fresh or chilled

0204.50.11.00

- - - Carcases and half-carcases

0204.50.13.00

- - - Short forequarters

0204.50.15.00

- - - Chines and/or best ends

0204.50.19.00

- - - Legs

- - - Other

0204.50.31.00

- - - - Cuts with bone in

0204.50.39.00

- - - - Boneless cuts

- - Frozen

0204.50.51.00

- - - Carcases and half-carcases

0204.50.53.00

- - - Short forequarters

0204.50.55.00

- - - Chines and/or best ends

0204.50.59.00

- - - Legs

- - - Other

0204.50.71.00

- - - - Cuts with bone in

0204.50.79.00

- - - - Boneless cuts

02.05

Meat of horses, asses, mules or hinnies, fresh, chilled or

frozen

- Of horses

0205.00.11.00

- - Fresh or chilled

0205.00.19.00

- - Frozen

0205.00.90.00

- Of asses, mules or hinnies

02.06

Edible offal of bovine animals, swine, sheep, goats, horses,

asses, mules, or hinnies, chilled or frozen

H.S. Code

Description

Import Duty

Number

- Of bovine animals, fresh or chilled

0206.10

0206.10.10.00

- - For the manufacture of pharmaceutical products

- - Other

0206.10.91.00

- - - Livers

0206.10.95.00

- - - Thick skirt and thin skirt

0206.10.99.00

- - - Other

- Of bovine animals, frozen

0206.21.00.00

- - Tongues

- - Livers

0206.22.00.00

- - Other

0206.29

0206.29.10.00

- - - For the manufacture of pharmaceutical products

- - - Other

0206.29.91.00

- - - - Thick skirt and thin skirt

0206.29.99.00

- - - - Other

- Of swine, fresh or chilled

0206.30

0206.30.10.00

- - For the manufacture of pharmaceutical products

- - Other

- - - Of domestic swine

0206.30.20.00

- - - - Livers

0206.30.30.00

- - - - Other

0206.30.80.00

- - - Other

- Of swine, frozen

- - Livers

0206.41

- - - Other

0206.41.20.00

- - - - Of domestic swine

0206.41.80.00

- - - - Other

- - Other

0206.49

- - - Other

0206.49.20.00

- - - - Of domestic swine

0206.49.80.00

- - - - Other

- Other, fresh or chilled

0206.80

0206.80.10.00

- - For the manufacture of pharmaceutical products

- - Other

H.S. Code

Description

Import Duty

Number

0206.80.91.00

- - - Of horses, asses, mules and hinnies

0206.80.99.00

- - - Of sheep and goats

- Other, frozen

0206.90

0206.90.10.00

- - For the manufacture of pharmaceutical products

- - Other

0206.90.91.00

- - - Of horses, asses, mules and hinnies

0206.90.99.00

- - - Of sheep and goats

02.07

Meat and edible offal, of the poultry of heading No. 01.05,

fresh, chilled or frozen

- Of fowls of the species Gallus domesticus

- - Not cut in pieces, fresh or chilled

0207.11

0207.11.10.00

- - - Plucked and gutted, with heads and feet known as "83%

chickens"

0207.11.30.00

- - - Plucked and drawn, without heads and feet, but with necks,

hearts, livers and gizzards, known as "70% chickens"

0207.11.90.00

- - - Plucked and drawn, without heads and feet, and without

necks, hearts, livers and gizzards known as "65% chickens"

or otherwise presented

- - Not cut in pieces, frozen

0207.12

0207.12.10.00

- - - Plucked and drawn, without heads and feet, but with necks,

hearts, livers and gizzards, known as "70% chickens"

0207.12.90.00

- - - Plucked and drawn, without heads and feet, and without

necks, hearts, livers and gizzards, known as "65%

chickens", or otherwise presented

- - Cuts and offal, fresh or chilled

0207.13

- - - Cuts

0207.13.10.00

- - - - Boneless

- - - - With bone in

0207.13.20.00

- - - - - Halves or quarters

0207.13.30.00

- - - - - Whole wings, with or without tips

0207.13.40.00

- - - - - Backs, necks, backs with necks attached, rumps and

wing tips

0207.13.50.00

- - - - - Breasts and cuts thereof

0207.13.60.00

- - - - - Legs and cuts thereof

0207.13.70.00

- - - - - Other

H.S. Code

Description

Import Duty

Number

- - - Offal

0207.13.91.00

- - - - Livers

0207.13.99.00

- - - - Other

- - Cuts and offal, frozen

0207.14

- - - Cuts

0207.14.10.00

- - - - Boneless

- - - - With bone in

0207.14.20.00

- - - - - Halves or quarters

0207.14.30.00

- - - - - Whole wings, with or without tips

0207.14.40.00

- - - - - Backs, necks, backs with necks attached, rumps and

wing tips

0207.14.50.00

- - - - - Breasts and cuts thereof

0207.14.60.00

- - - - - Legs and cuts thereof

0207.14.70.00

- - - - - Other

- - - Offal

0207.14.91.00

- - - - Livers

0207.14.99.00

- - - - Other

- Of turkeys

- - Not cut in pieces, fresh or chilled

0207.24

0207.24.10.00

- - - Plucked and gutted, with heads and feet but with necks,

hearts, livers and gizzards, known as "80% turkeys"

0207.24.90.00

- - - Plucked and drawn, without heads and feet, and without

necks, hearts, livers and gizzards, known as "73% turkeys"

or otherwise presented

- - Not cut in pieces, frozen

0207.25

0207.25.10.00

- - - Plucked and drawn, without heads and feet, but with necks,

hearts, livers and gizzards, known as "80% turkeys"

0207.25.90.00

- - - Plucked and drawn, without heads and feet, and without

necks, hearts, livers and gizzards, known as "73% turkeys",

or otherwise presented

- - Cuts and offal, fresh or chilled

0207.26

- - - Cuts

0207.26.10.00

- - - - Boneless

- - - - With bone in

0207.26.20.00

- - - - - Halves or quarters

0207.26.30.00

- - - - - Whole wings, with or without tips

H.S. Code

Description

Import Duty

Number

0207.26.40.00

- - - - - Backs, necks, backs with necks attached, rumps and

wing tips

0207.26.50.00

- - - - - Breasts and cuts thereof

- - - - - Legs and cuts thereof

0207.26.60.00

- - - - - - Drumsticks and cuts of drumsticks

0207.26.70.00

- - - - - - Other

0207.26.80.00

- - - - - Other

- - - Offal

0207.26.91.00

- - - - Livers

0207.26.99.00

- - - - Other

- - Cuts and offal, frozen

0207.27

- - - Cuts

0207.27.10.00

- - - - Boneless

- - - - With bone in

0207.27.20.00

- - - - - Halves or quarters

0207.27.30.00

- - - - - Whole wings, with or without tips

0207.27.40.00

- - - - - Backs, necks, backs with necks attached, rumps and

wing tips

0207.27.50.00

- - - - - Breasts and cuts thereof

- - - - - Legs and cuts thereof

0207.27.60.00

- - - - - - Drumsticks and cuts thereof

0207.27.70.00

- - - - - - Other

0207.27.80.00

- - - - - Other

- - - Offal

0207.27.91.00

- - - - Livers

0207.27.99.00

- - - - Other

- Of ducks, geese or guinea fowls

- - Not cut in pieces, fresh or chilled

0207.32

- - - Of ducks

0207.32.11.00

- - - - Plucked, bled, gutted but not drawn, with heads and

feet, known as "85% ducks"

0207.32.15.00

- - - - Plucked and drawn, without heads and feet, but with

necks, hearts, livers and gizzards, known as "70%

ducks"

H.S. Code

Description

Import Duty

Number

0207.32.19.00

- - - - Plucked and drawn, without heads and feet, and without

necks, hearts, livers and gizzards, known as "63%

ducks", or otherwise presented

- - - Of geese

0207.32.51.00

- - - - Plucked, bled, not drawn, with heads and feet, known as

"82% geese"

0207.32.59.00

- - - - Plucked and drawn, without heads and feet, with or

without hearts and gizzards, known as "75% geese", or

otherwise presented

0207.32.90.00

- - - Of guinea fowls

- - Not cut in pieces, frozen

0207.33

- - - Of ducks

0207.33.11.00

- - - - Plucked and drawn, without heads and feet, but with

necks, hearts, livers and gizzards, known as "70%

ducks"

0207.33.19.00

- - - - Plucked and drawn, without heads and feet, and without

necks, hearts, livers and gizzards, known as "63%

ducks", or otherwise presented

- - - Of geese

0207.33.51.00

- - - - Plucked, bled, not drawn, with heads and feet, known as

"82% geese"

0207.33.59.00

- - - - Plucked and drawn, without heads and feet, with or

without hearts and gizzards, known as "75% geese", or

otherwise presented

0207.33.90.00

- - - Of guinea fowls

- - Fatty livers, fresh or chilled

0207.34

0207.34.10.00

- - - Of geese

0207.34.90.00

- - - Of ducks

- - Other, fresh or chilled

0207.35

- - - Cuts

- - - - Boneless

0207.35.11.00

- - - - - Of geese

- - - - - Of ducks and guinea fowls

0207.35.15.10

- - - - - - Of ducks

0207.35.15.20

- - - - - - Of guinea fowls

- - - - With bone in

- - - - - Halves or quarters

H.S. Code

Description

Import Duty

Number

0207.35.21.00

- - - - - - Of ducks

0207.35.23.00

- - - - - - Of geese

0207.35.25.00

- - - - - - Of guinea fowls

0207.35.31.00

- - - - - Whole wings, with or without tips

0207.35.41.00

- - - - - Backs, necks, backs with necks attached, rumps and

wing tips

- - - - - Breasts and cuts thereof

0207.35.51.00

- - - - - - Of geese

- - - - - - Of ducks and guinea fowls

0207.35.53.10

- - - - - - - Of ducks

0207.35.53.20

- - - - - - - Of guinea fowls

- - - - - Legs and cuts thereof

0207.35.61.00

- - - - - - Of geese

0207.35.63.00

- - - - - - Of ducks and guinea fowls

0207.35.71.00

- - - - - Goose or duck paletots

0207.35.79.00

- - - - - Other

- - - Offal

0207.35.91.00

- - - - Livers, other than fatty livers

0207.35.99.00

- - - - Other

- - Other, frozen

0207.36

- - - Cuts

- - - - Boneless

0207.36.11.00

- - - - - Of geese

- - - - - Of ducks and guinea fowls

0207.36.15.10

- - - - - - Of ducks

0207.36.15.20

- - - - - - Of guinea fowls

- - - - With bone in

- - - - - Halves or quarters

0207.36.21.00

- - - - - - Of ducks

0207.36.23.00

- - - - - - Of geese

0207.36.25.00

- - - - - - Of guinea fowls

0207.36.31.00

- - - - - Whole wings, with or without tips

H.S. Code

Description

Import Duty

Number

0207.36.41.00

- - - - - Backs, necks, backs with necks attached, rumps and

wing tips

- - - - - Breasts and cuts thereof

0207.36.51.00

- - - - - - Of geese

- - - - - - Of ducks and guinea fowls

0207.36.53.10

- - - - - - - Of ducks

0207.36.53.20

- - - - - - - Of guinea fowls

- - - - - Legs and cuts thereof

0207.36.61.00

- - - - - - Of geese

0207.36.63.00

- - - - - - Of ducks and guinea fowls

0207.36.71.00

- - - - - Goose or duck paletots

0207.36.79.00

- - - - - Other

- - - Offal

- - - - Livers

0207.36.81.00

- - - - - Fatty livers of geese

0207.36.85.00

- - - - - Fatty livers of ducks

0207.36.89.00

- - - - - Other

0207.36.90.00

- - - - Other

02.08

Other meat and edible meat offal, fresh, chilled or frozen

- Of rabbits or hares

0208.10

- - Of domestic rabbits

0208.10.11.00

- - - Fresh or chilled

0208.10.19.00

- - - Frozen

0208.10.90.00

- - Other

0208.20.00.00

- Frogs’ legs

- Other

0208.90

0208.90.10.00

- - Of domestic pigeons

- - Of game, other than of rabbits or hares

0208.90.20.00

- - - Of quails

0208.90.40.00

- - - Other

0208.90.50.00

- - Whale and seal meat

0208.90.60.00

- - Of reindeer

H.S. Code

Description

Import Duty

Number

0208.90.80.00

- - Other

02.09

Pig fat, free of lean meat, and poultry fat, not rendered or

otherwise extracted, fresh, chilled, frozen, salted, in brine,

dried or smoked

- Subcutaneous pig fat

0209.00.11.00

- - Fresh, chilled, frozen, salted or in brine

0209.00.19.00

- - Dried or smoked

0209.00.30.00

- Pig fat, other than that falling within subheading

0209.00.11.00 or 0209.00.19.00

0209.00.90.00

- Poultry fat

02.10

Meat and edible meat offal, salted, in brine, dried or

smoked; edible flours and meals of meat or meat offal

- Meat of swine

- - Hams, shoulders and cuts thereof, with bone in

0210.11

- - - Of domestic swine

- - - - Salted or in brine

0210.11.11.00

- - - - - Hams and cuts thereof

0210.11.19.00

- - - - - Shoulders and cuts thereof

- - - - Dried or smoked

0210.11.31.00

- - - - - Hams and cuts thereof

0210.11.39.00

- - - - - Shoulders and cuts thereof

0210.11.90.00

- - - Other

- - Bellies (streaky) and cuts thereof

0210.12

- - - Of domestic swine

0210.12.11.00

- - - - Salted or in brine

0210.12.19.00

- - - - Dried or smoked

0210.12.90.00

- - - Other

- - Other

0210.19

- - - Of domestic swine

- - - - Salted or in brine

0210.19.10.00

- - - - - Bacon sides or spencers

0210.19.20.00

- - - - - Three-quarter sides or middles

H.S. Code

Description

Import Duty

Number

0210.19.30.00

- - - - - Fore-ends and parts thereof

0210.19.40.00

- - - - - Loins and cuts thereof

- - - - - Other

0210.19.51.00

- - - - - - Boneless

0210.19.59.00

- - - - - - Other

- - - - Dried or smoked

0210.19.60.00

- - - - - Fore-ends and parts thereof

0210.19.70.00

- - - - - Loins and cuts thereof

- - - - - Other

0210.19.81.00

- - - - - - Boneless

0210.19.89.00

- - - - - - Other

0210.19.90.00

- - - Other

- Meat of bovine animals

0210.20

0210.20.10.00

- - Meat with bone in

0210.20.90.00

- - Boneless

- Other, including edible flours and meals of meat or meat

0210.90

offal

- - Meat

0210.90.10.00

- - - Horsemeat, salted, in brine or dried

- - - Of sheep and goats

0210.90.11.00

- - - - With bone in

0210.90.19.00

- - - - Boneless

0210.90.21.00

- - - Of reindeer

0210.90.29.00

- - - Other

- - Offal

- - - Of domestic swine

0210.90.31.00

- - - - Livers

0210.90.39.00

- - - - Other

- - - Of bovine animals

0210.90.41.00

- - - - Thick skirt and thin skirt

0210.90.49.00

- - - - Other

0210.90.60.00

- - - Of sheep and goats

- - - Other

H.S. Code

Description

Import Duty

Number

- - - - Poultry liver

0210.90.71.00

- - - - - Fatty livers of geese or ducks, salted or in brine

0210.90.79.00

- - - - - Other

0210.90.80.00

- - - - Other

0210.90.90.00

- - Edible flours and meals of meat or meat offal

CHAPTER 3

FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES

NOTES

1. This Chapter does not cover

(a) Marine mammals (heading No. 01.06) or meat thereof (heading No. 02.08 or 02.10);

(b) Fish (including livers and roes thereof), or crustaceans, molluscs or other aquatic invertebrates,

dead and unfit or unsuitable for human consumption by reason of either their species or their

condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic

invertebrates, unfit for human consumption (heading No. 23.01); or

(c) Caviar or caviar substitutes prepared from fish eggs (heading No. 16.04).

2. In this Chapter, the term "pellets" means products which have been agglomerated either directly by

compression or by the addition of a small quantity of binder.

H.S. Code

Import Duty

Description

Number

03.01

Live fish

- Ornamental fish

0301.10

0301.10.10.00

- - Freshwater fish

0301.10.90.00

- - Saltwater fish

- Other live fish

- - Trout (Salmo trutta, Oncorhynchus mykiss , Oncorhynchus

0301.91

clarki, Onhorhynchus aguabonita, Oncorhynchus gilae,

Oncorhynchus apache and Oncorhynchus chrysogaster)

0301.91.10.00

- - - Of the species Oncorhynchus apache and Oncorhynchus

chrysogaster

0301.91.90.00

- - - Other

0301.92.00.00

- - Eels (Anguilla spp.)

0301.93.00.00

- - Carp

- - Other

0301.99

- - - Freshwater fish

0301.99.11.00

- - - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch , Oncorhynchus

masou and Oncorhynchus rhodurus, Atlantic salmon

(Salmon salar) and Danube Salmon (Hucho hucho)

0301.99.19.00

- - - - Other

0301.99.90.00

- - - Saltwater fish

03.02

Fish, fresh or chilled, excluding fish fillets and other fish meat

of heading No. 03.04

H.S. Code

Import Duty

Description

Number

- Salmonidae, excluding livers and roes

- - Trout (Salmo trutta , Oncorhynchus mykiss, Oncorhynchus

0302.11

clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,

Oncorhynchus apache and Oncorhynchus chrysogaster)

0302.11.10.00

- - - Of the species Oncorhynchus apache and Oncorhynchus

chrysogaster

0302.11.90.00

- - - Other

0302.12.00.00

- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tsachawytscha, Oncorhyncus kisuch , Oncorhynchus masou

and Oncorhynchus rhodurus), Atlantic salmon (salmo salar)

and Danube salmon (Hucho hucho)

0302.19.00.00

- - Other

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

Scophthalmidae and Citharidae), excluding livers and roes

- - Halibut (Reinhardtius hippoglossoides, hippoglossus

hippoglossus, Hippoglossus stenolepis)

0302.21.10.00

- - - Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0302.21.30.00

- - - Atlantic halibut (Hippoglossus hippoglossus)

0302.21.90.00

- - - Pacific halibut (Hippoglossus stenolepis)

0302.22.00.00

- - Plaice (pleuronectes platessa)

0302.23.00.00

- - Sole (Soles spp.)

- - Other

0302.29

0302.29.10.00

- - - Meegrin (Lepidorhombus spp.)

0302.29.90.00

- - - Other

- Tunas(of the genus Thunnus), skipjack or stripe-bellied bonito

(Euthynnus (Katsuwonus) pelamis), excluding livers and

roes

- - Albacore or long finned tunas (Thunus alalunga)

0302.31

0302.31.10.00

- - - For the industrial manufacture of products falling within

heading No. 16.04

0302.31.90.00

- - - Other

- - Yellowfin tunas (Thunus albacares)

0302.32

0302.32.10.00

- - - For the industrial manufacture of products falling within

heading No. 16.04

0302.32.90.00

- - - Other

- - Skipjack or stripe-bellied bonito

0302.33

H.S. Code

Import Duty

Description

Number

0302.33.10.00

- - - For the industrial manufacture of products falling within

heading No. 16.04

0302.33.90.00

- - - Other

- - Other

0302.39

- - - For the industrial manufacture of products falling within

heading No. 16.04

0302.39.11.00

- - - - Bluefin tunas (Thunnus thynnus)

0302.39.19.00

- - - - Other

- - - Other

0302.39.91.00

- - - - Bluefin tunas (Thunnus thynnus)

0302.39.99.00

- - - - Other

- Herrings (Clupea harengus, Clupea pallasii), excluding livers

0302.40.00.00

and roes

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus),

0302.50

excluding livers and roes

0302.50.10.00

- - Of the species Gadus morhua

0302.50.90.00

- - Other

- Other fish excluding livers and roes

- - Sardines (sardina pilchardus, Sardinops spp.) sardinella

0302.61

(Sardinella spp.) brisling or sprats (Spratus spratus)

0302.61.10.00

- - - Sardines of the species Sardina pilchardus

0302.61.30.00

- - - Sardines of the genus Sardinops; sardinella (Sardinella

spp.)

- - - Brisling or sprats (Sprattus sprattus)

0302.61.80.00

0302.62.00.00

- - Haddock (Merlanogrammus aeglefinus)

0302.63.00.00

- - Coalfish (Pollachius virens)

- - Mackerel (Scomber scombrus, Scomber australasicus,

0302.64.00.00

Scomber japonicus)

- - Dogfish and other sharks

0302.65

0302.65.20.00

- - - Dogfish of the species Squalus acanthias

0302.65.50.00

- - - Dogfish of the species Scyliorhinus spp.

0302.65.90.00

- - - Other

0302.66.00.00

- - Eels (Anguilla spp.)

- - Other

0302.69

- - - Freshwater fish

H.S. Code

Import Duty

Description

Number

0302.69.11.00

- - - - Carp

0302.69.19.00

- - - - Other

- - - Saltwater fish

- - - - Fish of the genus Euthynnus, other than the skipjack or

stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis)

mentioned in subheading 0302.33

0302.69.21.00

- - - - - For the industrial production of products falling within

heading No.16.04

0302.69.25.00

- - - - - Other

- - - - Redfish (Sebastes spp.)

0302.69.31.00

- - - - - Of the species Sebastes marinus

0302.69.33.00

- - - - - Other

0302.69.35.00

- - - - Fish of the species Boreogadus saida

0302.69.41.00

- - - - Whiting (Merlangus merlangus)

0302.69.45.00

- - - - Ling (Molva spp.)

0302.69.51.00

- - - - Alaska pollack (Theragra chalcogramma) and pollack

(Pollachius pollachus)

0302.69.55.00

- - - - Anchovies (Engraulis spp.)

0302.69.61.00

- - - - Sea bream (Dentex dentex and Pagellus spp.)

- - - - Hake (Merluccius spp., Urophycis spp.)

- - - - - Hake of the genus Merluccius

0302.69.66.00

- - - - - - Cape hake (shallow - water hake) (Merluccius

capensis) and deepwater hake (deepwater cape hake)

(Merluccius Paradoxus)

0302.69.67.00

- - - - - - Southern hake (Merliccius australis)

0302.69.68.00

- - - - - - Other

0302.69.69.00

- - - - - Hake of the genus Utrophycis

0302.69.75.00

- - - - Ray’s Bream (Brama spp.)

0302.69.81.00

- - - - Monkfish (Lophius spp.)

0302.69.85.00

- - - - Blue whiting (Micromesistius poutassou or Gadus

poutassou)

0302.69.86.00

- - - - Southern blue whiting (Micromesistius australis)

0302.69.87.00

- - - - Swordfish (Xiphias gladius)

0302.69.91.00

- - - - Horse mackerel (scad) (Caranx trachurus, Trachurus

trachurus)

0302.69.92.00

- - - - Pink cusk-eel (Genypterus blacodes)

H.S. Code

Import Duty

Description

Number

0302.69.94.00

- - - - Sea bass (Dicentrarchus labrax)

0302.69.95.00

- - - - Gilt-head seabreams (Sparus aurata)

0302.69.98.00

- - - - Other

0302.70.00.00

- Livers and roes

03.03

Fish, frozen, excluding fish fillets and other fish meat of

heading No. 03.04

0303.10.00.00

- Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tsachawytscha, Oncorhyncus kisuch, Oncorhynchus masou

and Oncorhynchus rhodurus), excluding livers and roes

- Other salmonidae, excluding livers and roes

- - Trout (Salmo trutta , Oncorhynchus mykiss , Oncorhynchus

0303.21

clarki, Onhorhynchus aguabonita, Oncorhynchus gilae,

Oncorhynchus apache and Oncorhynchus chrysogaster)

0303.21.10.00

- - - Of the species Oncorhynchus apache and Oncorhynchus

chrysogaster

0303.21.90.00

- - - Other

0303.22.00.00

- - Atlantic salmon (Salmo salar) and Danube salmon (Hucho

hucho)

0303.29.00.00

- - Other

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae,

Scophthalmidae and Citharidae), excluding livers and roes

- - Halibut (Reinhardtius hippoglossoides, Hippoglossus

0303.31

hippoglossus, Hippoglossus stenolepis)

0303.31.10.00

- - - Lesser or Greenland halibut (Reinhardtius

hippoglossoides)

0303.31.30.00

- - - Atlantic halibut (Hippoglossus hippoglossus)

0303.31.90.00

- - - Pacific halibut (Hippoglossus stenolepis)

0303.32.00.00

- - Plaice (Pleuronectes platessa)

0303.33.00.00

- - Sole (solea spp.)

- - Other

0303.39

0303.39.10.00

- - - Flounder (Platichthys flesus)

0303.39.20.00

- - - Megrim (Lepidorhombus spp.)

0303.39.30.00

- - - Fish of the genus Rhombosolea

0303.39.80.00

- - - Other

H.S. Code

Import Duty

Description

Number

- Tunas (of the genus Thunnus), skipjack or stripe-bellied

bonito (Euthynnus (Katsuwonus) pelamis), excluding livers

and roes

- - Albacore or longfinned tunas (Thunnus alalunga)

0303.41

- - - For the industrial manufacture of products falling within

heading No. 16.04

0303.41.11.00

- - - - Whole

0303.41.13.00

- - - - Gilled and gutted

0303.41.19.00

- - - - Other (for example "heads off")

0303.41.90.00

- - - Other

- - Yellowfin tunas (Thunnus albacares)

0303.42

- - - For the industrial manufacture of products falling within

heading No. 16.04

- - - - Whole

0303.42.12.00

- - - - - Weighing more than 10 kg each

0303.42.18.00

- - - - - Other

- - - - Gilled and gutted

0303.42.32.00

- - - - - Weighing more than 10 kg each

0303.42.38.00

- - - - - Other

- - - - Other (for example "heads off")

0303.42.52.00

- - - - - Weighing more than 10 kg each

0303.42.58.00

- - - - - Other

0303.42.90.00

- - - Other

- - Skipjack or stripe-bellied bonito

0303.43

- - - For the industrial manufacture of products falling within

heading No. 16.04

0303.43.11.00

- - - - Whole

0303.43.13.00

- - - - Gilled and gutted

0303.43.19.00

- - - - Other (for example "heads off")

0303.43.90.00

- - - Other

- - Other

0303.49

- - - For the industrial manufacture of products falling within

heading No. 16.04

- - - - Bluefin tunas (Thunnus thynnus)

0303.49.21.00

- - - - - Whole

H.S. Code

Import Duty

Description

Number

0303.49.23.00

- - - - - Gilled and gutted

0303.49.29.00

- - - - - Other (for example "heads off")

- - - - Other

0303.49.41.00

- - - - - Whole

0303.49.43.00

- - - - - Gilled and gutted

0303.49.49.00

- - - - - Other (for example "heads off")

0303.49.90.00

- - - Other

- Herrings (Clupea harengus, Clupea pallasii), excluding livers

0303.50.00.00

and roes

- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus),

0303.60

excluding livers and roes

0303.60.11.00

- - Of the species Gadus morhua

0303.60.19.00

- - Of the species Gadus ogac

0303.60.90.00

- - Of the species Gadus macrocephalus

- Other fish, excluding livers and roes

- - Sardines (Sardina pilchardus, Sardinops spp.) sardinella

0303.71

(Sardinella spp.) brisling or sprats (Sprattus sprattus)

0303.71.10.00

- - - Sardines of the species Sardina pilchardus

0303.71.30.00

- - - Sardines of the species Sardinops; sardinella (Sardinella

spp.)

- - - Brisling or sprats (Sprattus sprattus)

0303.71.80.00

0303.72.00.00

- - Haddock (Melanogrammus aeglefinus)

0303.73.00.00

- - Coalfish (Pollachius virens)

- - Mackerel (Scomber scombrus, Scomber australasicus,

0303.74

Scomber japonicus)

- - - Of the species Scomber scombrus and Scomber japonicus

0303.74.30.00

0303.74.90.00

- - - Of the species Scomber australasicus

- - Dogfish and other sharks

0303.75

0303.75.20.00

- - - Dogfish of the species Squalus acanthias

0303.75.50.00

- - - Dogfish of the species Scyliorhinus spp.

0303.75.90.00

- - - Other

0303.76.00.00

- - Eels (Anguilla spp.)

0303.77.00.00

- - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)

- - Hake (Merluccius spp., Urophycis spp.)

0303.78

- - - Hake of the genus Merluccius

H.S. Code

Import Duty

Description

Number

0303.78.11.00

- - - - Cape hake (shallow-water hake) (Merluccius capensis)

and deepwater hake (deepwater cape hake) (Merluccius

paradoxus)

0303.78.12.00

- - - - Argentine hake (Southwest Atlantice hake) (Merluccius

Hubbsi)

0303.78.13.00

- - - - Southern hake (Merliccius australis)

0303.78.19.00

- - - - Other

0303.78.90.00

- - - Hake of the genus Urophycis

- - Other

0303.79

- - - Freshwater fish

0303.79.11.00

- - - - Carp

0303.79.19.00

- - - - Other

- - - Saltwater fish

- - - - Fish of the genus Euthynnus, other than the skipjack or

stripe-bellied bonitos (Euthynnus (Katsuwonus) pelamis)

mentioned in subheading 0303.43

- - - - - For the industrial manufacture of products falling within

heading No. 16.04

0303.79.21.00

- - - - - - Whole

0303.79.23.00

- - - - - - Gilled and gutted

0303.79.29.00

- - - - - - Other (for example "heads off")

0303.79.31.00

- - - - - Other

- - - - Redfish (Sebastes spp.)

0303.79.35.00

- - - - - Of the species Sebastes marinus

0303.79.37.00

- - - - - Other

0303.79.41.00

- - - - Fish of the species Boreogadus saida

0303.79.45.00

- - - - Whiting (Merlangus merlangus)

0303.79.51.00

- - - - Ling (Molva spp.)

0303.79.55.00

- - - - Alaska pollack (Theragra chalcogramma) and pollack

(pollachius pollachius)

- - - - Fish of the species Orcynopsis unicolor

0303.79.58.00

0303.79.65.00

- - - - Anchovies (Engraulis spp.)

0303.79.71.00

- - - - Sea bream (Dentex dentex and Pagellus spp.)

0303.79.75.00

- - - - Ray’s Bream (Brama spp.)

0303.79.81.00

- - - - Monkfish (Lophius spp.)

H.S. Code

Import Duty

Description

Number

0303.79.83.00

- - - - Blue whiting (Micromesistius poutassou or Gadus

potassou)

0303.79.85.00

- - - - Southern blue whiting (Micromesistius australis)

0303.79.87.00

- - - - Swordfish (Xiphias gladius)

0303.79.88.00

- - - - Toothfish (Dissostichus supp.)

0303.79.91.00

- - - - Horse mackerel (scad) (Caranx trachurus, Trachurus

trachurus)

0303.79.92.00

- - - - Blue grenadier (Macruronus novaezealandiae)

0303.79.93.00

- - - - Pink cusk-eel (Genypterus blacodes)

0303.79.94.00

- - - - Fish of the species Pelotreis flavilatus and Peltorhamphus

novaezealandiae

0303.79.98.00

- - - - Other

0303.80

- Livers and roes

0303.80.10.00

- - Hard and soft roes for the manufacture of deoxyribonucleic

acid or protamine sulphate

0303.80.90.00

- - Other

03.04

Fish fillets and other fish meat (whether or not minced), fresh,

chilled or frozen

- Fresh or chilled

0304.10

- - Fillets

- - - Of freshwater fish

0304.10.11.00

- - - - Of trout, of the species Salmo trutta, Oncorhynchus

mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita

and Oncorhynchus gilae

0304.10.13.00

- - - - Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus

masou and Oncorhynchus rhodurus), Atlantic salmon

(Salmo salar) and Danube salmon (Hucho hucho)

0304.10.19.00

- - - - Of other freshwater fish

- - - Other

0304.10.31.00

- - - - Of cod (Gadus morhua, Gadus ogac, Gadus

macrocephalus) and of fish of the species Boreogadus

saida

0304.10.33.00

- - - - Of coalfish (pollachius virens)

0304.10.35.00

- - - - Of redfish (Sebastes spp.)

0304.10.38.00

- - - - Other

H.S. Code

Import Duty

Description

Number

- - Other fish meat (whether or not minced)

0304.10.91.00

- - - Of freshwater fish

- - - Other

0304.10.97.00

- - - - Flaps of herring

0304.10.98.00

- - - - Other

- Frozen fillets

0304.20

- - Of freshwater fish

0304.20.11.00

- - - Of trout,of the species Salmo trutta, Oncorhynchus mykiss,

Oncorhynchus clarki, Oncorhynchus aguabonita and

Oncorhynchus gilae

0304.20.13.00

- - - Of Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou

and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar)

and Danube salmon (Hucho hucho)

0304.20.19.00

- - - Of other freshwater fish

- - Of cod (Gadus morhua, Gadus macrocephalus Gadus ogac)

and of fish of the species Boreogadus saida

0304.20.21.00

- - - Of cod of the species Gadus macrocephalus

0304.20.29.00

- - - Other

0304.20.31.00

- - Of coalfish (pollachius virens)

0304.20.33.00

- - Of haddock (Merlanogrammus aeglefinus)

- - Of redfish (Sebastes spp.)

0304.20.35.00

- - - Of the species Sebastes marinus

0304.20.37.00

- - - Other

0304.20.41.00

- - Of whiting (Merlangus merlangus)

0304.20.43.00

- - Of ling (Molva spp.)

0304.20.45.00

- - Of tuna (of the genus Thunnus) and of fish of the genus

Euthynnus

- - Of mackerel (Scomber scombrus, Scomber australasicus,

Scomber japonicus) and of fish of the species Orcynopsis

unicolor

0304.20.51.00

- - - Of mackerel of the species Scomber australasicus

0304.20.53.00

- - - Other

- - Of hake (Merluccius spp., Urophycis spp.)

- - - Of hake of the genus Merluccius

H.S. Code

Import Duty

Description

Number

0304.20.55.00

- - - - Of cape hake (shallow-water hake) (Merluccius capensis)

and of deepwater hake (deepwater cape hake)

(Merluccius paradoxus)

0304.20.56.00

- - - - Of argentine hake (Southwest Atlantic hake) (Merluccius

Hubbsi)

0304.20.58.00

- - - - Other

0304.20.59.00

- - - Of hake of the genus Urophycis

- - Of dogfish and other sharks

0304.20.61.00

- - - Of dogfish (Squalus acanthias and Scyliorhinus spp.)

0304.20.69.00

- - - Of other sharks

0304.20.71.00

- - Of plaice (pleuronectes platessa)

0304.20.73.00

- - Of flounder (Platichthys flesus)

0304.20.75.00

- - Of herring (Clupea harengus, Clupea pallasii)

0304.20.79.00

- - Of megrin (Lepidorhombus spp.)

0304.20.81.00

- - Of Ray’s Bream (Brama spp.)

0304.20.83.00

- - Of monkfish (Lophius spp.)

0304.20.85.00

- - Of Alaska pollack (Theragra chalcogramma)

0304.20.87.00

- - Of swordfish (Xiphias gladius)

0304.20.88.00

- - Of toothfish (dissostichus spp.)

0304.20.91.00

- - Of blue grenadier (Macruronus novaezealandiae)

0304.20.95.00

- - Other

- Other

0304.90

0304.90.05.00

- - Surimi

- - Other

0304.90.10.00

- - - Of freshwater fish

- - - Other

- - - - Of herring (Clupea harengus, Clupea pallasii)

0304.90.22.00

0304.90.31.00

- - - - Of redfish (Sebastes spp.)

- - - - Of cod (Gadus morhua, Gadus ogac, Gadus

macrocephalus) and of fish of the species Boreogadus

saida

0304.90.35.00

- - - - - Of cod of the species Gadus macrocephalus

0304.90.38.00

- - - - - Of cod of the species Gadus morhua

0304.90.39.00

- - - - - Other

0304.90.41.00

- - - - Of coalfish (Pollachius virens)

H.S. Code

Import Duty

Description

Number

0304.90.45.00

- - - - Of haddock (Merlanogrammus aeglefinus)

- - - - Of hake (Merluccius spp., Urophycis spp.)

0304.90.47.00

- - - - - Of hake of the genus Merluccius

0304.90.49.00

- - - - - Of hake of the genus Urophycis

0304.90.51.00

- - - - Of megrim (Lepidorhombus spp.)

0304.90.55.00

- - - - Of Ray’s Bream (Brama spp.)

0304.90.57.00

- - - - Of monkfish (Lophius spp.)

0304.90.59.00

- - - - Of blue whiting (Micromesistus poutassou or Gadus

poutassou)

0304.90.61.00

- - - - Of Alaska pollack (Theragra chalcogramma)

0304.90.65.00

- - - - Of swordfish (Xiphias gladius)

0304.90.97.00

- - - - Other

03.05

Fish, dried, salted or in brine; smoked fish, whether or not

cooked before or during the smoking process; flours, meals

and pellets of fish fit for human consumption

0305.10.00.00

- Flours, meals and pellets of fish fit for human consumption

0305.20.00.00

- Livers and roes, dried, smoked, salted or in brine

- Fish fillets, dried, salted or in brine, but not smoked

0305.30

- - Of cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

and of fish of the species Boreogadus saida

0305.30.11.00

- - - Of cod of the species Gadus macrocephalus

0305.30.19.00

- - - Other

0305.30.30.00

- - Of Pacific salmon (Oncorhyncus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou

and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar),

and Danube salmon (Hucho hucho), salted or in brine

0305.30.50.00

- - Of lesser or Greenland halibut (Reinhardtius

hippoglossoides), salted or in brine

0305.30.90.00

- - Other

- Smoked fish, including fillets

0305.41.00.00

- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tsachawytscha, Oncorhyncus kisuch , Oncorhynchus masou

and Oncorhynchus rhodurus), Atlantic salmon (salmo salar)

and Danube salmon (Hucho hucho)

0305.42.00.00

- - Herrings (Clupea harengus, Clupea pallasii)

H.S. Code

Import Duty

Description

Number

- - Other

0305.49

0305.49.10.00

- - - Lesser or Greenland halibut (Reinhardtius hippoglossoides)

0305.49.20.00

- - - Atlantic halibut (Hippoglossus hippoglossus)

0305.49.30.00

- - - Mackerel (Scomber scombrus, Scomber australasicus,

Scomber japonicus)

0305.49.45.00

- - - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus

clarki, Oncorhynchus aguabonita, Oncorhynchus gilae,

Oncorhynchus apache and Onchorhynchus chrysogaster

0305.49.50.00

- - - Eels (Anguilla spp.)

0305.49.80.00

- - - Other

- Dried fish, whether or not salted but not smoked

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.51

0305.51.10.00

- - - Dried, unsalted

0305.51.90.00

- - - Dried, salted

- - Other

0305.59

- - - Fish of the species Boreogadus saida

0305.59.11.00

- - - - Dried, unsalted

0305.59.19.00

- - - - Dried, salted

0305.59.30.00

- - - Herrings (Clupea harengus, Clupea pallasii)

0305.59.50.00

- - - Anchovies (Engraulis spp.)

0305.59.60.00

- - - Lesser or Greenland halibut (Reinhardtius hippiglossoides)

and Pacific halibut (hippoglossus stenolepis)

0305.59.70.00

- - - Atlantic halibut (Hippoglossus hippoglossus)

0305.59.90.00

- - - Other

- Fish, salted but not dried or smoked and fish in brine

0305.61.00.00

- - Herrings (Clupea harengus, Clupea pallasii)

0305.62.00.00

- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)

0305.63.00.00

- - Anchovies (Engraulis spp.)

- - Other

0305.69

0305.69.10.00

- - - Fish of the species Boreogadus saida

0305.69.20.00

- - - Lesser or Greenland halibut (Reinhardtius hippoglossoides)

and Pacific halibut (hippoglossus stenolepis)

0305.69.30.00

- - - Atlantic halibut (Hippoglossus hippoglossus)

H.S. Code

Import Duty

Description

Number

0305.69.50.00

- - - Pacific salmon (Oncorhynchus nerka, Oncorhynchus

gorbuscha, Oncorhynchus keta, Oncorhynchus

tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou

and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar)

and Danube salmon (Hucho hucho)

0305.69.90.00

- - - Other

03.06

Crustaceans, whether in shell or not, live, fresh, chilled,

frozen, dried, salted or in brine; crustaceans, in shell, cooked

by steaming or by boiling in water, whether or not chilled,

frozen, dried, salted or in brine; flours, meals and pellets of

crustaceans, fit for human consumption

- Frozen

- - Rock lobster and other sea crawfish (Palinurus spp.,

0306.11

Panulirus spp., Jasus spp.)

0306.11.10.00

- - - Crawfish tails

0306.11.90.00

- - - Other

- - Lobsters (Homarus spp.)

0306.12

0306.12.10.00

- - - Whole

0306.12.90.00

- - - Other

- - Shrimps and prawns

0306.13

0306.13.10.00

- - - Of the family Pandalidae

0306.13.30.00

- - - Shrimps of the genus Crangon

0306.13.40.00

- - - Deepwater rose shrimps (Parapenaeus longiroustris)

0306.13.50.00

- - - Shrimps of the genus Penaeus

0306.13.80

- - - Other

- - Crabs

0306.14

0306.14.10.00

- - - Crabs of the species Paralithodes camchaticus, Chionoecetes

spp. and Callinectes sapidus

0306.14.30.00

- - - Crabs of the species Cancer pagurus

0306.14.90.00

- - - Other

- - Other, including flours, meals and pellets of crustaceans, fit

0306.19

for human consumption

0306.19.10.00

- - - Freshwater crayfish

0306.19.30.00

- - - Norway lobsters (Nephrops norvegicus)

0306.19.90.00

- - - Other

- Not frozen

H.S. Code

Import Duty

Description

Number

0306.21.00.00

- - Rock lobster and other sea crawfish (Palinurus spp.,

Panulirus spp., Janus spp.)

- - Lobsters (Homarus spp.)

0306.22

0306.22.10.00

- - - Live

- - - Other

0306.22.91.00

- - - - Whole

0306.22.99.00

- - - - Other

- - Shrimps and prawns

0306.23

0306.23.10.00

- - - Of the family Pandalidae

- - - Shrimps of the genus Crangon

0306.23.31.00

- - - - Fresh, chilled or cooked by steaming or by boiling in

water

0306.23.39.00

- - - - Other

0306.23.90.00

- - - Other

- - Crabs

0306.24

0306.24.10.00

- - - Crabs of the species Paralithodes chamcaticus, Chionoecetes

spp. and Callinectes sapidus

0306.24.30.00

- - - Crabs of the species Cancer pagurus

0306.24.90.00

- - - Other

- - Other, including flours, meals and pellets of crustaceans, fit

0306.29

for human consumption

0306.29.10.00

- - - Freshwater crayfish

0306.29.30.00

- - - Norway lobsters (Nephrops norvegicus)

0306.29.90.00

- - - Other

03.07

Molluscs, whether in shell or not, live, fresh, chilled, frozen,

dried, salted or in brine; aquatic invertebrates other than

crustaceans and molluscs, live, fresh, chilled, frozen, dried,

salted or in brine; flours, meals and pellets of crustaceans, fit

for human consumption

- Oysters

0307.10

0307.10.10.00

- - Flat oysters (of the genus Ostrea), live and weighing (shell

included) not more than 40 g each

0307.10.90.00

- - Other

- Scallops, including queen scallops, of the genera Pecten,

Chlamys or Placopecten

0307.21.00.00

- - Live, fresh or chilled

H.S. Code

Import Duty

Description

Number

- - Other

0307.29

0307.29.10.00

- - - Coquilles St. Jacques (Pecten maximus), frozen

0307.29.90.00

- - - Other

- Mussels (Mytilus spp., Perna spp.)

- - Live, fresh or chilled

0307.31

0307.31.10.00

- - - Mytilus spp.

0307.31.90.00

- - - Perna spp.

- - Other

0307.39

0307.39.10.00

- - - Mytilus spp.

0307.39.90.00

- - - Perna spp.

- Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.)

and squid (Ommastrephes spp., Loligo spp., Nototodarus

spp., Sepioteuthis spp.)

- - Live, fresh or chilled

0307.41

0307.41.10.00

- - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola

spp.)

- - - Squid (Ommastrephes spp., Loligo spp., Nototodarus spp.,

Sepioteuthis spp.)

0307.41.91.00

- - - - Loligo spp., Ommastrephes sagittatus

0307.41.99.00

- - - - Other

- - Other

0307.49

- - - Frozen

- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola

spp.)

- - - - - Of the genus Sepiola

0307.49.01.00

- - - - - - Lesser cuttle fish (Sepiola rondeleti)

0307.49.11.00

- - - - - - Other

0307.49.18.00

- - - - - Other

- - - - Squid (Ommastrephes spp., Loligo spp., Nototodarus

spp., Sepioteuthis spp.)

- - - - - Loligo spp.

0307.49.31.00

- - - - - - Loligo vulgaris

0307.49.33.00

- - - - - - Loligo pealei

0307.49.35.00

- - - - - - Loligo patagonica

0307.49.38.00

- - - - - - Other

H.S. Code

Import Duty

Description

Number

0307.49.51.00

- - - - - Ommastrephes sagittatus

0307.49.59.00

- - - - Other

- - - Other

0307.49.71.00

- - - - Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola

spp.)

- - - - Squid (Ommastrephes spp., Loligo spp., Nototodarus

spp., Sepioteuthis spp.)

0307.49.91.00

- - - - - Loligo spp., Ommastrephes sagittatus

0307.49.99.00

- - - - - Other

- Octopus (Octopus spp.)

0307.51.00.00

- - Live, fresh or chilled

- - Other

0307.59

0307.59.10.00

- - - Frozen

0307.59.90.00

- - - Other

0307.60.00.00

- Snails, other than sea snails

- Other, including flours, meals and pellets of aquatic

invertebrates other than crustaceans, fit for human

consumption

0307.91.00.00

- - Live, fresh or chilled

- - Other

0307.99

- - - Frozen

0307.99.11.00

- - - - Illex spp.

0307.99.13.00

- - - - Striped venus and other species of the family Veneridae

0307.99.15.00

- - - - Jellyfish (Rhopilema spp.)

0307.99.18.00

- - - - Other aquatic invertebrates

0307.99.90.00

- - - Other

CHAPTER 4

DAIRY PRODUCE; BIRD'S EGGS; NATURAL HONEY;

EDIBLE PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR

INCLUDED.

NOTES

1. The expression "milk" means full cream milk or partially or completely skimmed milk.

2. For the purposes of heading No.04.05

(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or

rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or

more but not more than 95% by weight, a maximum milk solids-not-fat content of 2% by weight

and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but

may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-

producing bacteria.

(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type,

containing milkfat, as the only fat in the product, with a milkfat content of 39% or more but less

than 80% by weight.

3. Products obtained by the concentration of whey and with the addition of milk or milkfats are to be

classified as cheese in heading No.04.06 provided that they have the three following

characteristics

(a) a milkfat content, by weight of the dry matter, of 5% or more;

(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and

(c) they are moulded or capable of being moulded.

4. This Chapter does not cover

(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as

anhydrous lactose, calculated on the dry matter (heading No. 17.02); or

(b) Albumins (including concentrates of two or more whey proteins, containing by weight more

than 80% whey proteins, calculated on the dry matter) (heading No. 35.02) or globulins (heading

No. 35.04).

SUBHEADING NOTES

1. For the purposes of subheading No.0404.10, the expression "modified whey" means products

consisting of whey constituents, i.e. whey from which all or part of the lactose, proteins or minerals

have been removed, whey to which natural whey constituents have been added, and products

obtained by mixing natural whey constituents.

2. For the purposes of subheading No. 0405.10 the term "butter" does not include dehydrated butter

or ghee (subheading No.0405.90).

ADDITIONAL NOTE

1. For the purposes of subheadings 0406.90.02.00 and 0406.90.03.00, the expression "whole

cheeses" means whole cheeses of the following net weights

- Emmentaler: not less than 60 kg but not more than 130 kg;

- Gruyère and Sbrinz: not less than 20 kg but not more than 45 kg;

- Bergkäse: not less than 20 kg but not more than 60 kg;

- Appenzell: not less than 6 kg but not more than 8 kg.

H.S. Code

Description

Import Duty

Number

04.01

Milk and cream, not concentrated nor containing added sug-

ar or other sweetening matter

- Of a fat content, by weight, not exceeding 1%

0401.10

0401.10.10.00

- - In immediate packings of a net content not exceeding two

litres

0401.10.90.00

- - Other

- Of a fat content, by weight, exceeding 1% but not exceeding

0401.20

6%

- - Not exceeding 3%

0401.20.11.00

- - - In immediate packings of a net content not exceeding two

litres

0401.20.19.00

- - - Other

- - Exceeding 3%

0401.20.91.00

- - - In immediate packings of a net content not exceeding two

litres

0401.20.99.00

- - - Other

- Of a fat content, by weight, exceeding 6%

0401.30

- - Not exceeding 21%

0401.30.11.00

- - - In immediate packings of a net content not exceeding two

litres

0401.30.19.00

- - - Other

- - Exceeding 21% but not exceeding 45%

- - - In immediate packings of a net content not exceeding two

litres

0401.30.31.10

- - - - Sterilised cream in cans

0401.30.31.90

- - - - Other

0401.30.39.00

- - - Other

- - Exceeding 45%

0401.30.91.00

- - - In immediate packings of a net content not exceeding two

litres

0401.30.99.00

- - - Other

04.02

Milk and cream, concentrated or containing added sugar or

other sweetening matter

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

0402.10

weight, not exceeding 1.5%

H.S. Code

Description

Import Duty

Number

- - Not containing added sugar or other sweetening matter

0402.10.11.00

- - - In immediate packings of a net content not exceeding 2.5 kg

0402.10.19.00

- - - Other

- - Other

0402.10.91.00

- - - In immediate packings of a net content not exceeding 2.5

kg

0402.10.99.00

- - - Other

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

weight, exceeding 1.5%

- - Not containing added sugar or other sweetening matter

0402.21

- - - Of a fat content, by weight, not exceeding 27%

0402.21.11.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

- - - - Other

0402.21.17.00

- - - - - Of a fat content, by weight, not exceeding 11%

0402.21.19.00

- - - - - Of a fat content, by weight, exceeding 11% but not

exceeding 27%

- - - Of a fat content, by weight, exceeding 27%

0402.21.91.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

0402.21.99.00

- - - - Other

- - Other

0402.29

- - - Of a fat content, by weight, not exceeding 27%

0402.29.11.00

- - - - Special milk, for infants, in hermetically sealed containers

of a net content not exceeding 500 g, of a fat content, by

weight, exceeding 10%

- - - - Other

0402.29.15.00

- - - - - In immediate packings of a net content not exceeding

2.5kg

0402.29.19.00

- - - - - Other

- - - Of a fat content, by weight, exceeding 27%

0402.29.91.00

- - - - - In immediate packings of a net content not exceeding

2.5 kg

0402.29.99.00

- - - - Other

- Other

0402.91

- - Not containing added sugar or other sweetening matter

H.S. Code

Description

Import Duty

Number

- - - Of a fat content, by weight, not exceeding 8%

0402.91.11.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

0402.91.19.00

- - - - Other

- - - Of a fat content, by weight, exceeding 8% but not exceeding

10%

0402.91.31.00

- - - - In immediate packings of a net content not exceeding 2.5 kg

0402.91.39.00

- - - - Other

- - - Of a fat content, by weight, exceeding 10% but not exceeding

45%

0402.91.51.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

0402.91.59.00

- - - - Other

- - - Of a fat content, by weight, exceeding 45%

0402.91.91.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

0402.91.99.00

- - - - Other

- - Other

0402.99

- - - Of a fat content, by weight, not exceeding 9.5%

0402.99.11.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

0402.99.19.00

- - - - Other

- - - Of a fat content, by weight, exceeding 9.5% but not

exceeding 45%

0402.99.31.00

- - - - In immediate packings of a net content not exceeding 2.5 kg

0402.99.39.00

- - - - Other

- - - Of a fat content, by weight, exceeding 45%

0402.99.91.00

- - - - In immediate packings of a net content not exceeding 2.5

kg

0402.99.99.00

- - - - Other

04.03

Buttermilk, curdled milk and cream, yogurt, kephir and

other fermented or acidified milk and cream, whether or not

concentrated or containing added sugar or other sweetening

matter or flavoured or containing added fruit or cocoa

- Yogurt

0403.10

- - Not flavoured not containing added fruit, nuts or cocoa

H.S. Code

Description

Import Duty

Number

- - - Not containing added sugar or other sweetening matter, of a

fat content, by weight

- - - - Not exceeding 3%

0403.10.11.10

- - - - - In powder or granules form

0403.10.11.90

- - - - - Other

- - - - Exceeding 3% but not exceeding 6%

0403.10.13.10

- - - - - In powder or granules form

0403.10.13.90

- - - - - Other

- - - - Exceeding 6%

0403.10.19.10

- - - - - In powder or granules form

0403.10.19.90

- - - - - Other

- - - Other, of a fat content, by weight

- - - - Not exceeding 3%

0403.10.31.10

- - - - - In powder or granules form

0403.10.31.90

- - - - - Other

- - - - Exceeding 3% but not exceeding 6%

0403.10.33.10

- - - - - In powder or granules form

0403.10.33.90

- - - - - Other

- - - - Exceeding 6%

0403.10.39.10

- - - - - In powder or granules form

0403.10.39.90

- - - - - Other

- - Flavoured or containing added fruit, nuts or cocoa

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

by weight

- - - - Not exceeding 1.5%

0403.10.51.10

- - - - - In powder or granules form

0403.10.51.90

- - - - - Other

- - - - Exceeding 1.5% but not exceeding 27%

0403.10.53.10

- - - - - In powder or granules form

0403.10.53.90

- - - - - Other

- - - - Exceeding 27%

0403.10.59.10

- - - - - In powder or granules form

0403.10.59.90

- - - - - Other

H.S. Code

Description

Import Duty

Number

- - - Other, of a milkfat content, by weight

0403.10.91.00

- - - - Not exceeding 3%

0403.10.93.00

- - - - Exceeding 3% but not exceeding 6%

0403.10.99.00

- - - - Exceeding 6%

- Other

0403.90

- - Not flavoured nor containing added fruit, nuts or cocoa

- - - In powder, granules or other solid forms

- - - - Not containing added sugar or other sweetening matter,

of a fat content by weight

- - - - - Not exceeding 1.5%

0403.90.11.10

- - - - - - In powder or granules form

0403.90.11.90

- - - - - - Other

- - - - - Exceeding 1.5% but not exceeding 27%

0403.90.13.10

- - - - - - In powder or granules form

0403.90.13.90

- - - - - - Other

- - - - - Exceeding 27%

0403.90.19.10

- - - - - - In powder or granules form

0403.90.19.90

- - - - - - Other

- - - - Other, of a fat content by weight

- - - - - Not exceeding 1.5%

0403.90.31.10

- - - - - - In powder or granules form

0403.90.31.90

- - - - - - Other

- - - - - Exceeding 1.5% but not exceeding 27%

0403.90.33.10

- - - - - - In powder or granules form

0403.90.33.90

- - - - - - Other

- - - - Exceeding 27%

0403.90.39.10

- - - - - - In powder or granules form

0403.90.39.90

- - - - - - Other

- - - Other

- - - - Not containing added sugar or other sweetening matter,

of a fat content, by weight

0403.90.51.00

- - - - - Not exceeding 3%

0403.90.53.00

- - - - - Exceeding 3% but not exceeding 6%

H.S. Code

Description

Import Duty

Number

0403.90.59.00

- - - - - Exceeding 6%

- - - - Other, of a fat content by weight

0403.90.61.00

- - - - - Not exceeding 3%

0403.90.63.00

- - - - - Exceeding 3% but not exceeding 6%

0403.90.69.00

- - - - - Exceeding 6%

- - Flavoured or containing added fruit, nuts or cocoa

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

by weight

- - - - Not exceeding 1.5%

0403.90.71.10

- - - - - In powder or granules form

0403.90.71.90

- - - - - Other

- - - - Exceeding 1.5% but not exceeding 27%

0403.90.73.10

- - - - - In powder or granules form

0403.90.73.90

- - - - - Other

- - - - Exceeding 27%

0403.90.79.10

- - - - - In powder or granules form

0403.90.79.90

- - - - - Other

- - - Other, of a milkfat content, by weight

0403.90.91.00

- - - - Not exceeding 3%

0403.90.93.00

- - - - Exceeding 3% but not exceeding 6%

0403.90.99.00

- - - - Exceeding 6%

04.04

Whey, whether or not concentrated or containing added

sugar or other sweetening matter; products consisting of

natural milk constituents, whether or not containing added

sugar or sweetening matter, not elsewhere specified or

included

- Whey and modified whey, whether or not concentrated or

0404.10

containing added sugar or other sweetening matter

- - In powder, granules or other solid forms

- - - Not containing added sugar or other sweetening matter, of

protein content (nitrogen content x 6.38), by weight

- - - - Not exceeding 15%, and of a fat content, by weight

0404.10.02.00

- - - - - Not exceeding 1.5%

0404.10.04.00

- - - - Exceeding 1.5% but not exceeding 27%

0404.10.06.00

- - - - - Exceeding 27%

H.S. Code

Description

Import Duty

Number

- - - - Exceeding 15%, and of a fat content, by weight

0404.10.12.00

- - - - - Not exceeding 1.5%

0404.10.14.00

- - - - - Exceeding 1.5% but not exceeding 27%

0404.10.16.00

- - - - - Exceeding 27%

- - - Other, of a protein content (nitrogen content x 6.38), by

weight

- - - - Not exceeding 15%, and of a fat content, by weight

0404.10.26.00

- - - - - Not exceeding 1.5%

0404.10.28.00

- - - - - Exceeding 1.5% but not exceeding 27%

0404.10.32.00

- - - - - Exceeding 27%

- - - - Exceeding 15%, and of a fat content, by weight

0404.10.34.00

- - - - - Not exceeding 1.5%

0404.10.36.00

- - - - - Exceeding 1.5% but not exceeding 27%

0404.10.38.00

- - - - - Exceeding 27%

- - Other

- - - Not containing added sugar or other sweetening matter, of a

protein content (nitrogen content x 6.38), by weight

- - - - Not exceeding 15%, and of a fat content, by weight

0404.10.48.00

- - - - - Not exceeding 1.5%

0404.10.52.00

- - - - - Exceeding 1.5% but not exceeding 27%

0404.10.54.00

- - - - - Exceeding 27%

- - - - Exceeding 15%, and of a fat content, by weight

0404.10.56.00

- - - - - Not exceeding 1.5%

0404.10.58.00

- - - - - Exceeding 1.5% but not exceeding 27%

0404.10.62.00

- - - - - Exceeding 27%

- - - Other, of a protein content (nitrogen content x 6.38), by

weight

- - - - Not exceeding 15%, and of a fat content, by weight

0404.10.72.00

- - - - - Not exceeding 1.5%

0404.10.74.00

- - - - - Exceeding 1.5% but not exceeding 27%

0404.10.76.00

- - - - - Exceeding 27%

- - - - Exceeding 15%, and of a fat content, by weight

0404.10.78.00

- - - - - Not exceeding 1.5%

0404.10.82.00

- - - - - Exceeding 1.5% but not exceeding 27%

H.S. Code

Description

Import Duty

Number

0404.10.84.00

- - - - - Exceeding 27%

- Other

0404.90

- - Not containing added sugar or other sweetening matter, of a

fat content, by weight

0404.90.21.00

- - - Not exceeding 1.5%

0404.90.23.00

- - - Exceeding 1.5% but not exceeding 27%

0404.90.29.00

- - - Exceeding 27%

- - Other, of a fat content, by weight

0404.90.81.00

- - - Not exceeding 1.5%

0404.90.83.00

- - - Exceeding 1.5% but not exceeding 27%

0404.90.89.00

- - - Exceeding 27%

04.05

Butter and other fats and oils derived from milk; dairy

spreads

- Butter

0405.10

- - Of a fat content, by weight, not exceeding 85%

- - - Natural butter

0405.10.11.00

- - - - In immediate packings of a net content not exceeding 1 kg

0405.10.19.00

- - - - Other

- - - Recombined butter

0405.10.30.10

- - - - In immediate packings of a net content not exceeding 1 kg

0405.10.30.90

- - - - Other

- - - Whey butter

0405.10.50.10

- - - - In immediate packings of a net content not exceeding 1 kg

0405.10.50.90

- - - - Other

- - Other

0405.10.90.10

- - - In immediate packings of a net content not exceeding 1 kg

0405.10.90.90

- - - Other

- Dairy spreads

0405.20

0405.20.10.00

- - Of a fat content, by weight, of 39% or more but less than

60%

0405.20.30.00

- - Of a fat content, by weight, of 60% or more but not exceeding

75%

0405.20.90.00

- - Of a fat content, by weight, of more than 75% but less than

80%

H.S. Code

Description

Import Duty

Number

- Other

0405.90

0405.90.10.00

- - Of a fat content, by weight, of 99.3% or more and of a water

content, by weight, not exceeding 0.5%

0405.90.90.00

- - Other

04.06

Cheese and curd

- Fresh (unripened or uncured) cheese, including whey cheese

0406.10

and curd

0406.10.20.00

- - Of a fat content, by weight, not exceeding 40%

0406.10.80.00

- - Other

- Grated or powdered cheese, of all kinds

0406.20

0406.20.10.00

- - Glarus herb cheese (known as Schabziger) made from

skimmed milk and mixed with finely ground herbs

0406.20.90.00

- - Other

- Processed cheese, not grated or powdered

0406.30

0406.30.10.00

- - In the manufacture of which no cheese other than

Emmentaler, Gruyère and Appenzell have been used and

which may contain as an addition, Glarus herb cheese

(known as Schabziger); put up for retail sale, of a fat content

by weight in the dry matter, not exceeding 56%

- - Other

- - - Of a fat content, by weight, not exceeding 36% and of a fat

content, by weight, in the dry matter

0406.30.31.00

- - - - Not exceeding 48%

0406.30.39.00

- - - - Exceeding 48%

0406.30.90.00

- - - Of a fat content, by weight, exceeding 36%

- Blue-veined cheese

0406.40

0406.40.10.00

- - Roquefort

0406.40.50.00

- - Gorgonzola

0406.40.90.00

- - Other

- Other cheese

0406.90

0406.90.01.00

- - For processing

- - Other

- - - Emmentaler, Gruyère, Sbrinz, Bergkäse and Appenzell

- - - - Of a fat content of 45% or more by weight in the dry

matter, matured for three months or more

H.S. Code

Description

Import Duty

Number

0406.90.02.00

- - - - - Whole cheeses with a C.I.F. value, per 100 kg net weight

exceeding €432.10 but not exceeding €463.55

0406.90.03.00

- - - - - Whole cheeses with a C.I.F. value, per 100 kg net weight

exceeding €463.55

0406.90.04.00

- - - - - Pieces packed in vacuum or inert gas, with rind on at

least one side, of a net weight of 1 kg or more but less

than 5 kg and with a C.I.F. value exceeding €463.55 but

not exceeding €493.83 per 100 kg net weight

0406.90.05.00

- - - - - Pieces packed in vacuum or inert gas, with rind on at

least one side, of a net weight of 1 kg or more and with a

C.I.F. value exceeding €493.83 per 100 kg net weight

0406.90.06.00

- - - - - Pieces without rind, of a net weight of less than 450 g

and with a C.I.F. value exceeding €536.92 per 100 kg net

weight, packed in vacuum or inert gas, in packings

bearing the desription of the cheese, the fat content, the

packer responsible and the country of manufacture

- - - - - Other

040690.13.00

- - - - - - Emmentaler

0406.90.15.00

- - - - - - Gruyère, Sbrinz

0406.90.17.00

- - - - - - Bergkäse, Appenzell

- - - - Other

0406.90.18.00

- - - Fromage fribourgeoise, Vacherin Mont d’Or and Tête de

Moine

0406.90.19.00

- - - Glarus herb cheese (known as Schabziger) made from

skimmed milk and mixed with finely ground herbs

0406.90.21.00

- - - Cheddar

0406.90.23.00

- - - Edam

0406.90.25.00

- - - Tilsit

0406.90.27.00

- - - Butterkäse

0406.90.29.00

- - - Kashkaval

- - - Feta

0406.90.31.00

- - - - Of sheep’s milk or buffalo milk in containers containing

brine, or in sheep or goatskin bottles

0406.90.33.00

- - - - Other

0406.90.35.00

- - - Kefalo-Tyri

0406.90.37.00

- - - Finlandia

0406.90.39.00

- - - Jarlsberg

- - - Other

H.S. Code

Description

Import Duty

Number

0406.90.50.00

- - - - Cheese of sheep’s milk or buffalo milk in containers

containing brine, or in sheep or goatskin bottles

- - - - Other

- - - - - Of a fat content, by weight, not exceeding 40 % and a

water content, by weight, in the non-fatty matter

- - - - - - Not exceeding 47%

0406.90.61.00

- - - - - - - Grana Padano, Parmigiano Reggiano

0406.90.63.00

- - - - - - - Fiore sardo, Pecorino

0406.90.69.00

- - - - - - - Other

- - - - - - Exceeding 47% but not exceeding 72%

0406.90.73.00

- - - - - - - Provolone

0406.90.75.00

- - - - - - - Asiago, Caciocavallo, Montasio, Ragusano

0406.90.76.00

- - - - - - - Danbo, Fontal, Fontina, Fynbo, Havarti, Maribo,

Samsoe

0406.90.78.00

- - - - - - - Gouda

0406.90.79.00

- - - - - - - Esrom, Italico, Kernhem, Saint-Nectaire, Saint

Paulin, Taleggio

0406.90.81.00

- - - - - - - Cantal, Cheshire, Wensleydale, Lancaster, Double

Gloucester, Blarney, Colby, Monterey

0406.90.82.00

- - - - - - - Camembert

0406.90.84.00

- - - - - - - Brie

0406.90.85.00

- - - - - - - Kefalograviera, Kasseri

- - - - - - - Other cheese, of a water content calculated, by

weight of the non-fatty matter

0406.90.86.00

- - - - - - - - Exceeding 47% but not exceeding 52%

0406.90.87.00

- - - - - - - - Exceeding 52% but not exceeding 62%

0406.90.88.00

- - - - - - - - Exceeding 62% but not exceeding 72%

0406.90.93.00

- - - - - - Exceeding 72%

0406.90.99.00

- - - - - Other

04.07

Birds’ eggs, in shell, fresh, preserved or cooked

- Of poultry

- - For hatching

0407.00.11.00

- - - Of turkeys or geese

H.S. Code

Description

Import Duty

Number

0407.00.19.00

- - - Other

0407.00.30.00

- - Other

0407.00.90.00

- Other

04.08

Birds’ eggs, not in shell, and egg yolks, fresh, dried, cooked by

steaming or by boiling in water, moulded, frozen or otherwise

preserved, whether or not containing added sugar or other

sweetening matter

- Egg yolks

- - Dried

0408.11

0408.11.20.00

- - - Unfit for human consumption

0408.11.80.00

- - - Other

- - Other

0408.19

0408.19.20.00

- - - Unfit for human consumption

- - - Other

0408.19.81.00

- - - - Liquid

0408.19.89.00

- - - - Other, including frozen

- Other

- - Dried

0408.91

0408.91.20.00

- - - Unfit for human consumption

0408.91.80.00

- - - Other

- - Other

0408.99

0408.99.20.00

- - - Unfit for human consumption

0408.99.80.00

- - - Other

04.09 00.00.00

Natural honey

04.10 00.00.00

Edible products of animal origin, not elsewhere specified or

included

CHAPTER 5

PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED

NOTES

1. This Chapter does not cover

(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof,

and animal blood, liquid or dried);

(b) Hides or skins (including furskins) other than goods of heading No. 05.05 and parings and

similar waste of raw hides or skins of heading No. 05.11 (Chapter 41 or 43);

(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or

(d) Prepared knots or tufts for broom or brush making (i.e. heading No. 96.03).

2. For the purposes of heading No. 05.01, the sorting of hair by length (provided the root ends and

tip ends respectively are not arranged together) shall be deemed not to constitute working.

3. Throughout this Schedule, elephant, walrus, narwhal and wild boar tusks, rhinoceros horns and

the teeth of all animals are regarded as "ivory".

4. Throughout this Schedule, the expression "horsehair" means hair of the manes or tails of equine

or bovine animals.

H.S. Code

Description

Import Duty

Number

05.01 00.00.00

Human hair, unworked whether or not washed or scoured;

waste of human hair

05.02

Pigs’, hogs’ or boars’ bristles and hair; badger hair and other

brush making hair; waste of such bristles and hair

0502.10.00.00

- Pigs’, hogs’ or boars’ bristles and hair and waste thereof

0502.90.00.00

- Other

05.03 00.00.00

Horsehair and horsehair waste, whether or not put up as a

layer with or without supporting material

05.04 00.00.00

Guts , bladders and stomachs of animals (other than fish),

whole and pieces thereof, fresh, chilled, frozen, salted, in brine,

dried or smoked.

05.05

Skins and other parts of birds, with their feathers or down,

feathers and parts of feathers (whether or not with trimmed

edges) and down, not further worked than cleaned, disinfected

or treated for preservation; powder and waste of feathers or

parts of feathers

- Feathers of a kind used for stuffing; down

0505.10

0505.10.10.00

- - Raw

0505.10.90.00

- - Other

3.5

- Other

0505.90

H.S. Code

Description

Import Duty

Number

0505.90.00.10

- - Feather meal as ingredient for animal feed

0505.90.00.90

- - Other

05.06

Bones and horn-cores, unworked, defatted, simply prepared

(but not cut to shape), treated with acid or degelatinised;

powder and waste of these products

0506.10.00.00

- Ossein and bones treated with acid

- Other

0506.90

0506.90.00.10

- - Bone meal as ingredient for animal feed

0506.90.00.90

- - Other

05.07

Ivory, tortoise-shell, whalebone and whalebone hair, horns,

antlers, hooves, nails, claws and beaks, unworked or simply

prepared but not cut to shape; powder and waste of these

products

0507.10.00.00

- Ivory; ivory powder and waste

0507.90.00.00

- Other

05.08

Coral and similar materials , unworked or simply prepared but

not otherwise worked; shells of molluscs, crustaceans, or

echinoderms and cuttle-bone, unworked or simply prepared

but not cut to shape, powder and waste thereof

0508.00.00.10

- Crushed oyster shell for animal feed

0508.00.00.90

- Other

05.09

Natural sponges of animal origin

0509.00.10.00

- Raw

0509.00.90.00

- Other

05.10

Ambergris, castoreum, civet and musk; cantharides; bile,

whether or not dried; glands and other animal products used in

the preparation of pharmaceutical products, fresh, chilled,

frozen or otherwise provisionally preserved

0510.00.00.10

- Glands and other organs for organo-therapeutic uses

0510.00.00.90

- Other

05.11

Animal products not elsewhere specified or included; dead

animals of Chapter 1 or 3, unfit for human consumption

0511.10.00.00

- Bovine semen

H.S. Code

Description

Import Duty

Number

- Other

- - Products of fish or crustaceans, molluscs or other aquatic

0511.91

invertebrates; dead animals of Chapter 3

0511.91.10.00

- - - Fish waste

- - - Other

0511.91.90.10

- - - - Fertile fish eggs for hatching

0511.91.90.90

- - - - Other

- - Other

0511.99

0511.99.10.00

- - - Sinews or tendons; parings and similar waste of raw hides or

skins

0511.99.90.00

- - - Other

SECTION II

VEGETABLE PRODUCTS

NOTE

In this Section the term "pellets" means products which have been agglomerated either directly

by compression or by the addition of a binder in a proportion not exceeding 3% by weight.

CHAPTER 6

LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE

CUT FLOWERS AND ORNAMENTAL FOLIAGE

NOTES

1. Subject to the second part of heading No.06.01, this Chapter covers only live trees and goods

(including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for

planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or

other products of Chapter 7.

2. Any reference in heading No. 06.03, or 06.04 to goods of any kind shall be construed as including

a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods

of that kind, account not being taken of accessories of other materials. However, these headings

do not include collages or similar decorative plaques of heading No 97.01.

H.S. Code

Description

Import Duty

Number

06.01

Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,

dormant, in growth or in flower; chicory plants and roots other

than roots of heading No. 12.12

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes,

0601.10

dormant

0601.10.10.00

- - Hyacinths

0601.10.20.00

- - Narcissi

0601.10.30.00

- - Tulips

0601.10.40.00

- - Gladioli

0601.10.90.00

- - Other

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in

growth or in flower; chicory plants and roots

0601.20.10.00

- - Chicory plants and roots

0601.20.30.00

- - Orchids, hyacinths, narcissi and tulips

0601.20.90.00

- - Other

06.02

Other live plants (including their roots), cuttings and slips;

mushroom spawn

- Unrooted cuttings and slips

0602.10

0602.10.10.00

- - Of vines

0602.10.90.00

- - Other

- Trees, shrubs and bushes, grafted or not, of kinds which bear

0602.20

edible fruit and nuts

0602.20.10.00

- - Vine slips, grafted or rooted

0602.20.90.00

- - Other

0602.30.00.00

- Rhododendrons and azaleas, grafted or not

H.S. Code

Description

Import Duty

Number

- Roses, grafted or not

0602.40

0602.40.10.00

- - Neither budded nor grafted

0602.40.90.00

- - Budded or grafted

- Other

0602.90

0602.90.10.00

- - Mushroom spawn

0602.90.20.00

- - Pineapple plants

0602.90.30.00

- - - Vegetable and strawberry plants

- - Other

- - - Outdoor plants

- - - - Trees, shrubs and bushes

0602.90.41.00

- - - - - Forest trees

- - - - - Other

0602.90.45.00

- - - - - - Rooted cuttings and young plants

0602.90.49.00

- - - - - - Other

- - - - Other outdoor plants

0602.90.51.00

- - - - - Perennial plants

0602.90.59.00

- - - - - Other

- - - Indoor plants

0602.90.70.00

- - - - Rooted cuttings and young plants, excluding cacti

- - - - Other

0602.90.91.00

- - - - - Flowering plants with buds or flowers, excluding cacti

0602.90.99.00

- - - - - Other

06.03

Cut flowers and flower buds of a kind suitable for bouquets for

ornamental purposes, fresh, dried, dyed, bleached,

impregnated or otherwise prepared

- Fresh

0603.10

- - - Roses

- - - - From 1 June to 31 October

0603.10.10.10

0603.10.10.90

- - - From 1 November to 31 May

- - - Carnations

- - - - From 1 June to 31 October

0603.10.20.10

0603.10.20.90

- - - - From 1 November to 31 May

H.S. Code

Description

Import Duty

Number

- - - Orchids

- - - - From 1 June to 31 October

0603.10.30.10

0603.10.30.90

- - - - From 1 November to 31 May

- - - Gladioli

- - - - From 1 June to 31 October

0603.10.40.10

0603.10.40.90

- - - - From 1 November to 31 May

- - - Chrysanthemums

- - - - From 1 June to 31 October

0603.10.50.10

0603.10.50.90

- - - - From 1 November to 31 May

- - - Other

- - - - From 1 June to 31 October

0603.10.80.10

0603.10.80.90

- - - - From 1 November to 31 May

0603.90.00.00

- Other

06.04

Foliage, branches and other parts of plants, without flowers or

flower buds, and grasses, mosses and lichens, being goods of a

kind suitable for bouquets or for ornamental purposes, fresh,

dried, dyed, bleached, impregnated or otherwise prepared

- Mosses and lichens

0604.10

0604.10.10.00

- - Reindeer moss

0604.10.90.00

- - Other

- Other

- - Fresh

0604.91

- - - Christmas trees

0604.91.21.00

- - - - Nordmann’s firs (Abies nordmanniana (Stev.) Spach) and

noble firs (Abies procera Rehd.)

0604.91.29.00

- - - - Other

- - - Conifer branches

0604.91.41.00

- - - - Of Nordmann’s firs (Abies nordmanniana (Stev.) Spach)

and of noble firs (Abies procera Rehd.)

0604.91.49.00

- - - - Other

0604.91.90.00

- - - Other

- - Other

0604.99

0604.99.10.00

- - - Not further prepared than dried

0604.99.90.00

- - - Other

CHAPTER 7

EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS

NOTES

1. This Chapter does not cover forage products of heading No.12.14.

2. In headings Nos. 07.09, 07.10, 07.11 and 07.12, the word "vegetables" includes edible

mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var.

saccharata), fruits of the genus "Capsicum" or of the genus "Pimenta", fennel, parsley, chervil,

tarragon, cress and sweet marjoram (Marjorana hortensis or Origanum majorana).

3. Heading No. 07.12 covers all dried vegetables of the kinds falling in headings Nos. 07.01 to

07.11, other than

(a) dried leguminous vegetables, shelled (heading No. 07.13) ;

(b) sweet corn in the forms specified in headings Nos. 11.02 to 11.04;

(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading No. 11.05);

(d) flour, meal and powder of the dried leguminous vegetables of heading No.07.13 (heading No.

11.06).

4. However, dried or crushed or ground fruits of the genus "Capsicum" or of the genus "Pimenta"

are excluded from this Chapter (heading No. 09.04).

ADDITIONAL NOTE

1. For the purposes of subheading 0714.10.10.00, the expression "pellets of flour and meal" means

pellets of which, when dispersed in water, at least 95% by weight passes through a woven cloth

sieve with an aperture of 2 mm, calculated on the dry matter.

H.S. Code

Description

Import Duty

Number

07.01

Potatoes, fresh or chilled

0701.10.00.00

- Seed

- Other

0701.90

0701.90.10.00

- - For the manufacture of starch

- - Other

- - - New, from 1 January to 30 June

0701.90.50.10

- - - - From 1 January to 15 May

0701.90.50.90

- - - - From 16 May to 30 June

0701.90.90.00

- - - Other

07.02

Tomatoes, fresh or chilled

0702.00.00.10

- From 15 May to 31 October

0702.00.00.90

- Other

H.S. Code

Description

Import Duty

Number

07.03

Onions, shallots, garlic, leeks and other alliaceous vegetables,

fresh or chilled

- Onions and shallots

0703.10

- - Onions

0703.10.11.00

- - - Sets

0703.10.19.00

- - - Other

0703.10.90.00

- - Shallots

0703.20.00.00

- Garlic

0703.90.00.00

- Leeks and other alliaceous vegetables

07.04

Cabbages, cauliflowers, kohlrabi, kale and similar edible

brassicas, fresh or chilled

- Cauliflowers and headed broccoli

0704.10.00.00

0704.20.00.00

- Brussels sprouts

- Other

0704.90

0704.90.10.00

- - White cabbages and red cabbages

0704.90.90.00

- - Other

07.05

Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh

or chilled

- Lettuce

- - Cabbage lettuce (head lettuce)

0705.11.00.00

0705.19.00.00

- - Other

- Chicory

0705.21.00.00

- - Witloof chicory (Cichorium intybus var. foliosum)

0705.29.00.00

- - Other

07.06

Carrots, turnips, salad beetroot, salsify, celeriac, radishes and

similar edible roots, fresh or chilled

- Carrots and turnips

0706.10

0706.10.00.10

- - Carrots

0706.10.00.20

- - Turnips

- Other

0706.90

- - Celeriac (rooted celery or German celery)

0706.90.10.00

0706.90.30.00

- - Horse-radish (Cochlearia armoracia)

H.S. Code

Description

Import Duty

Number

0706.90.90.00

- - Other

07.07

Cucumbers and gherkins, fresh or chilled

- Cucumbers

0707.00.05.10

- - From 16 May to 31 October

0707.00.05.90

- - Other

0707.00.90.00

- Gherkins

07.08

Leguminous vegetables, shelled or unshelled, fresh or chilled

- Peas (Pisum sativum)

0708.10

0708.10.00.10

- - From 1 September to 31 May

0708.10.00.90

- - Other

- Beans (Vigna spp., Phaseolus spp.)

0708.20

0708.20.00.10

- - From 1 October to 30 June

0708.20.00.90

- - Other

0708.90.00.00

- Other leguminous vegetables

07.09

Other vegetables, fresh or chilled

- Globe artichokes

0709.10.00.00

0709.20.00.00

- Asparagus

0709.30.00.00

- Aubergines (egg-plants)

0709.40.00.00

- Celery other than celeriac

- Mushrooms and truffles

- - Mushrooms

0709.51

0709.51.10.00

- - - Of the genus Agaricus

0709.51.30.00

- - - Chantarelles

0709.51.50.00

- - - Flap mushrooms

0709.51.90.00

- - - Other

0709.52.00.00

- - Truffles

- Fruits of the genus Capsicum or of the genus Pimenta

0709.60

0709.60.10.00

- - Sweet peppers

- - Other

H.S. Code

Description

Import Duty

Number

0709.60.91.00

- - - Of the genus Capsicum, for the manufacture of capsicin or

Capsicum oleoresin dyes

0709.60.95.00

- - - For the industrial manufacture of essential oils or resinoids

0709.60.99.00

- - - Other

0709.70.00.00

- Spinach, New Zealand spinach and orache spinach (garden

spinach)

- Other

0709.90

0709.90.10.00

- - Salad vegetables, other than lettuce (Lactuca sativa) and

chicory (Cichorium spp.)

0709.90.20.00

- - Chard (or white beet) and cardoons

- - Olives

0709.90.31.00

- - - For uses other than the production of oil

0709.90.39.00

- - - Other

0709.90.40.00

- - Capers

0709.90.50.00

- - Fennel

0709.90.60.00

- - Sweet corn

0709.90.70.00

- - Courgettes

0709.90.90.00

- - Other

07.10

Vegetables (uncooked or cooked by steaming or boiling in

water), frozen

- Potatoes

0710.10

0710.10.00.10

- - In immediate packings of a net content exceeding 2.5 kg

0710.10.00.90

- - Other

- Leguminous vegetables, shelled or unshelled

0710.21.00.00

- - Peas (Pisum sativum)

0710.22.00.00

- - Beans (Vigna spp., Phaseolus spp.)

0710.29.00.00

- - Other

0710.30.00.00

- Spinach, New Zealand spinach and orache spinach (garden

spinach)

0710.40.00.00

- Sweet corn

- Other vegetables

0710.80

0710.80.10.00

- - Olives

- - Fruits of the genus Capsicum or of the genus Pimenta

0710.80.51.00

- - - Sweet peppers

H.S. Code

Description

Import Duty

Number

0710.80.59.00

- - - Other

- - Mushrooms

0710.80.61.00

- - - Of the genus Agaricus

0710.80.69.00

- - - Other

0710.80.70.00

- - Tomatoes

0710.80.80.00

- - Globe Artichokes

0710.80.85.00

- - Asparagus

0710.80.95.00

- - Other

0710.90.00.00

- Mixtures of vegetables

07.11

Vegetables provisionally preserved (for example, by sulphur

dioxide gas, in brine, in sulphur water or in other preserva-

tive solutions), but unsuitable in that state for immediate

consumption

0711.10.00.00

- Onions

- Olives

0711.20

0711.20.10.00

- - For uses other than the production of oil

0711.20.90.00

- - Other

0711.30.00.00

- Capers

0711.40.00.00

- Cucumbers and gherkins

- Other vegetables; mixtures of vegetables

0711.90

- - Other Vegetables

0711.90.10.00

- - - Fruits of the genus Capsicum or of the genus Pimenta,

excluding sweet peppers

0711.90.30.00

- - - Sweet corn

- - - Mushrooms

0711.90.40.00

- - - - Of the genus Agaricus

0711.90.60.00

- - - - Other

- - - Other

0711.90.70.10

- - - - Tomatoes

0711.90.70.90

- - - - Other

0711.90.90.00

- - Mixtures of vegetables

H.S. Code

Description

Import Duty

Number

07.12

Dried vegetables, whole, cut, sliced, broken or in powder, but

not further prepared

0712.20.00.00

- Onions

0712.30.00.00

- Mushrooms and truffles

- Other vegetables; mixtures of vegetables

0712.90

0712.90.05.00

- - Potatoes whether or not cut or sliced but not further prepared

- - Sweet corn (Zea Mays var. saccharata)

0712.90.11.00

- - - Hybrids for sowing

0712.90.19.00

- - - Other

0712.90.30.00

- - Tomatoes

0712.90.50.00

- - Carrots

0712.90.90.00

- - Other

07.13

Dried leguminous vegetables, shelled, whether or not skinned

or split

- Peas (Pisum sativum)

0713.10

0713.10.10.00

- - For sowing

0713.10.90.00

- - Other

0713.20.00.00

- Chickpeas (garbanzos)

- Beans (Vigna spp., Phaseolus spp.)

0713.31.00.00

- - Beans of the species Vigna mungo (L.) Hepper or Vigna

radiata (L.) Wilczek

0713.32.00.00

- - Small red (Adzuki) beans (Phaseolus or Vigna angularis)

- - Kidney beans, including white pea beans (Phaseolus

0713.33

vulgaris)

0713.33.10.00

- - - For sowing

0713.33.90.00

- - - Other

0713.39.00.00

- - Other

0713.40.00.00

- Lentils

0713.50.00.00

- Broad beans (Vicia faba var. major) and horse beans (Vicia

faba var. equina, Vicia faba var. minor)

- Other

0713.90

0713.90.10.00

- - For sowing

0713.90.90.00

- - Other

H.S. Code

Description

Import Duty

Number

07.14

Manioc, arrowroot, salep , Jerusalem artichokes , sweet

potatoes and similar roots and tubers with high starch or

inulin content, fresh, chilled, frozen or dried, whether or not

sliced or in the form of pellets; sago pith

- Manioc (cassava)

0714.10

0714.10.10.00

- - Pellets of flour and meal

- - Other

0714.10.91.00

- - - Of a kind used for human consumption, in immediate

packings of a net content not exceeding 28kg., either fresh

and whole or without skin and frozen, whether or not sliced

0714.10.99.00

- - - Other

- Sweet potatoes

0714.20

0714.20.10.00

- - Fresh, whole, intended for human consumption

0714.20.90.00

- - Other

- Other

0714.90

- - Arrowroot, salep and similar roots and tubers with high

starch content

0714.90.11.00

- - - Of a kind used for human consumption, in immediate

packings of a net content not exceeding 28 kg, either fresh

and whole or without skin and frozen, whether or not sliced

0714.90.19.00

- - - Other

0714.90.90.00

- - Other

CHAPTER 8

EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS

NOTES

1. This Chapter does not cover inedible nuts or fruits.

2. Chilled fruits and nuts are to be classified in the same headings as the corresponding fresh fruits

and nuts.

3. Dried fruit or dried nuts of this Chapter may be partially rehydrated, or treated for the following

purposes

(a) For additional preservation or stabilisation (e.g. by moderate heat treatment, sulphuring, the

addition of sorbic acid or potassium sorbate),

(b) To improve or maintain their appearance (e.g. by the addition of vegetable oil or small

quantities of glucose syrup), provided that they retain the character of dried fruit or dried

nuts.

ADDITIONAL NOTES

1. For the purposes of subheadings 0811.90.11.00, 0811.90.31.00 and 0811.90.85.00 "tropical fruit"

means guavas, mangoes, mangosteens, papaws (papayas), tamarinds, cashew apples, lychees,

jackfruit, sapodillo plums, passion fruit, carambola and pitahaya.

2. For the purposes of subheadings 0811.90.11.00, 0811.90.31.00, 0811.90.85.00, 0812.90.70.00

and 0813.50.31.00 ''tropical nuts'' means coconuts, cashew nuts, Brazil nuts, areca (or betel), cola

and macadamia nuts.

H.S. Code

Description

Import Duty

Number

08.01

Coconuts, Brazil nuts and cashew nuts, fresh or dried,

whether or not shelled or peeled

- Coconuts

0801.11.00.00

- - Desiccated

0801.19.00.00

- - Other

- Brazil nuts

0801.21.00.00

- - In shell

0801.22.00.00

- - Shelled

- Cashew nuts

0801.31.00.00

- - In shell

0801.32.00.00

- - Shelled

08.02

Other nuts, fresh or dried, whether or not shelled or peeled

- Almonds

- - In shell

0802.11

0802.11.10.00

- - - Bitter

H.S. Code

Description

Import Duty

Number

0802.11.90.00

- - - Other

- - Shelled

0802.12

0802.12.10.00

- - - Bitter

0802.12.90.00

- - - Other

- Hazelnuts or filberts (Corylus spp.)

0802.21.00.00

- - In shell

0802.22.00.00

- - Shelled

- Walnuts

0802.31.00.00

- - In shell

0802.32.00.00

- - Shelled

0802.40.00.00

- Chestnuts (Castanea spp.)

0802.50.00.00

- Pistachios

- Other

0802.90

0802.90.20.00

- - Areca (or betel) and cola

0802.90.50.00

- - Pine nuts

0802.90.60.00

- - Macadamia nuts

0802.90.85.00

- - Other

08.03

Bananas, including plantains, fresh or dried

- Fresh

0803.00.11.00

- - Plantains

0803.00.19.00

- - Other

0803.00.90.00

- Dried

08.04

Dates, figs, pineapples, avocados, guavas, mangoes and

mangosteens, fresh or dried

0804.10.00.00

- Dates

- Figs

0804.20

- - Fresh

0804.20.10.10

- - - From 1 June to 30 September

0804.20.10.20

- - - From 1 October to 31 May

0804.20.90.00

- - Dried

0804.30.00.00

- Pineapples

H.S. Code

Description

Import Duty

Number

- Avocados

0804.40.00.00

0804.50.00.00

- Guavas, mangoes and mangosteens

08.05

Citrus fruit, fresh or dried

- Oranges

0805.10

- - Sweet oranges, fresh

- - - Sanguines and semi-sanguines

0805.10.10.10

- - - - From 1 January to 15 November

0805.10.10.70

- - - - From 16 November to 31 December

- - - - Other

- - - - - Navels, Navelines, Navelates, Salustianas, Vernas,

Valencia lates, Maltese, Shamoutis, Ovalis, Trovita and

Hamlins

0805.10.30.10

- - - - From 1 January to 15 November

0805.10.30.70

- - - - From 16 November to 31 December

- - - - Other

0805.10.50.10

- - - - From 1 January to 15 November

0805.10.50.70

- - - - From 16 November to 31 December

- - Other

0805.10.80.10

- - - From 1 January to 15 November

0805.10.80.70

- - - From 16 November to 31 December

- Mandarines (including tangerines and satsumas);

0805.20

clementines, wilkings and similar citrus hybrids

- - Clementines

0805.20.10.10

- - - From 1 January to 15 November

0805.20.10.70

- - - From 16 November to 31 December

- - Monreales and satsumas

0805.20.30.10

- - - From 1 January to 15 November

0805.20.30.70

- - -- From 16 November to 31 December

- - Mandarins and wilkings

0805.20.50.10

- - - From 1 January to 15 November

0805.20.50.70

- - - From 16 November to 31 December

0805.10.50.10

- - Tangerines

0805.20.70.10

- - - From 1 January to 15 November

H.S. Code

Description

Import Duty

Number

0805.20.70.70

- - - From 16 November to 31 December

- - Other

0805.20.90.10

- - - From 1 January to 15 November

0805.20.90.70

- - - From 16 November to 31 December

- Lemons (Citrus limon, Citrus limonum) and limes (Citrus

0805.30

aurantifolia)

0805.30.10.00

- - Lemons (Citrus limon, Citrus limonum)

0805.30.90.00

- - Limes (Citrus aurantifolia)

- Grapefruit

0805.40.00.00

0805.90.00.00

- Other

08.06

Grapes, fresh or dried

- Fresh

0806.10

- - Table grapes

0806.10.10.10

- - - From 1 January to 14 July

0806.10.10.90

- - - From 15 July to 31 December

0806.10.90.00

- - Other

- Dried

0806.20

- - In immediate containers of a net capacity not exceeding 2kg

0806.20.11.00

- - - Currants

0806.20.12.00

- - - Sultanas

0806.20.18.00

- - - Other

- - Other

0806.20.91.00

- - - Currants

0806.20.92.00

- - - Sultanas

0806.20.98.00

- - - Other

08.07

Melons (including watermelons) and papaws (papayas),

fresh

- Melons (including watermelons)

- - Watermelons

0807.11

0807.11.00.10

- - - From 1 May to 31 October

0807.11.00.90

- - - From 1 November to 30 April

H.S. Code

Description

Import Duty

Number

- - Other

0807.19

0807.19.00.10

- - - From 1 May to 15 November

0807.19.00.90

- - - From 16 November to 30 April

0807.20.00.00

- Papaws (papayas)

08.08

Apples, pears and quinces, fresh

- Apples

0808.10

0808.10.10.00

- - Cider apples, in bulk, from 16 September to 15 December

- - Other

- - - Of the variety Golden Delicious

0808.10.20.10

- - - - From 16 May to 30 September

0808.10.20.90

- - - - Other

- - - Of the variety Granny Smith

0808.10.50.10

- - - - From 16 May to 30 September

0808.10.50.90

- - - - Other

- - - Other

0808.10.90.10

- - - - From 16 May to 30 September

0808.10.90.90

- - - - From 1 October to 15 May

- Pears and quinces

0808.20

- - Pears

0808.20.10.00

- - - Perry pears, in bulk, from 1 August to 31 December

- - - Other

0808.20.50.10

- - - - From 1 June to 30 September

0808.20.50.90

- - - - Other

0808.20.90.00

- - Quinces

08.09

Apricots, cherries, peaches (including nectarines), plums and

sloes, fresh

- Apricots

0809.10

0809.10.00.10

- - From 16 May to 30 September

0809.10.00.90

- - Other

- Cherries

0809.20

0809.20.05.00

- - Sour cherries (Prunus cerasus)

H.S. Code

Description

Import Duty

Number

0809.20.95.00

- - Other

- Peaches, including nectarines

0809.30

- - Nectarines

0809.30.10.10

- - - From 16 May to 30 September

0809.30.10.90

- - - Other

- - Other

0809.30.90.10

- - - From 16 May to 30 September

0809.30.90.90

- - - Other

- Plums and sloes

0809.40

- - Plums

0809.40.05.10

- - From 16 May to 30 September

0809.40.05.90

- - - Other

- - Sloes

0809.40.90.10

- - - From 16 May to 30 September

0809.40.90.90

- - - Other

08.10

Other fruit, fresh

- Strawberries

0810.10.00.00

- Raspberries, blackberries, mulberries and loganberries

0810.20

0810.20.10.00

- - Raspberries

0810.20.90.00

- - Other

- Black, white or red currants and gooseberries

0810.30

0810.30.10.00

- - Black currants

0810.30.30.00

- - Red currants

0810.30.90.00

- - Other

- Cranberries, bilberries and other fruits of the genus

0810.40

Vaccinium

0810.40.10.00

- - Cowberries, foxberries or mountain cranberries (fruit of the

species Vaccinium vitis-idaea)

0810.40.30.00

- - Fruit of the species Vaccinium myrtillus

0810.40.50.00

- - Fruit of the species Vaccinium macrocarpon and Vaccinium

corymbosum

0810.40.90.00

- - Other

0810.50.00.00

- Kiwifruit

H.S. Code

Description

Import Duty

Number

- Other

0810.90

0810.90.30.00

- - Tamarinds, cashew apples, lychees, jackfruit, sapodillo

plums

0810.90.40.00

- - Passion fruit, carambola and pitahaya

- - Other

0810.90.85.10

- - - Medlars, prickly pears, pomegranates

0810.90.85.90

- - - Other

08.11

Fruit and nuts, uncooked or cooked by steaming or boiling in

water, frozen, whether or not containing added sugar or other

sweetening matter

- Strawberries

0811.10

- - Containing added sugar or other sweetening matter

0811.10.11.00

- - - With a sugar content exceeding 13% by weight

0811.10.19.00

- - - Other

0811.10.90.00

- - Other

- Raspberries, blackberries, mulberries, loganberries, black,

0811.20

white or red currants and gooseberries

- - Containing added sugar or other sweetening matter

0811.20.11.00

- - - With a sugar content exceeding 13% by weight

0811.20.19.00

- - - Other

- - Other

0811.20.31.00

- - - Raspberries

0811.20.39.00

- - - Black currants

0811.20.51.00

- - - Red currants

0811.20.59.00

- - - Blackberries and mulberries

0811.20.90.00

- - - Other

- Other

0811.90

- - Containing added sugar or other sweetening matter

- - - With a sugar content exceeding 13% by weight

0811.90.11.00

- - - - Tropical fruit and tropical nuts

0811.90.19.00

- - - - Other

- - - Other

0811.90.31.00

- - - - Tropical fruit and tropical nuts

H.S. Code

Description

Import Duty

Number

0811.90.39.00

- - - - Other

- - Other

0811.90.50.00

- - - Fruit of the species Vaccinum myrtillus

0811.90.70.00

- - - Fruit of the species Vaccinium myrtilloides and Vaccinium

angustifolium

- - - Cherries

0811.90.75.00

- - - - Sour cherries (Prunus cerasus)

0811.90.80.00

- - - - Other

0811.90.85.00

- - - Tropical fruit and tropical nuts

0811.90.95.00

- - - Other

08.12

Fruit and nuts, provisionally preserved (for example, by

sulphur dioxide gas, in brine, in sulphur water or in other

preservative solutions), but unsuitable in that state for

immediate consumption

0812.10.00.00

- Cherries

0812.20.00.00

- Strawberries

- Other

0812.90

0812.90.10.00

- - Apricots

0812.90.20.00

- - Oranges

0812.90.30.00

- - Papaws (papayas)

0812.90.40.00

- - Fruit of the species Vaccinium myrtillus

0812.90.50.00

- - Black currants

0812.90.60.00

- - Raspberries

0812.90.70.00

- - Guavas, mangoes, mangosteens, tamarinds, cashew apples,

lychees, jackfruit, sapodillo plums, passion fruit, carambola,

pitahaya and tropical nuts

0812.90.95.00

- - Other

08.13

Fruit, dried, other than that of heading Nos. 08.01 to 08.06;

mixtures of nuts or dried fruits of this Chapter

0813.10.00.00

- Apricots

0813.20.00.00

- Prunes

0813.30.00.00

- Apples

- Other fruit

0813.40

0813.40.10.00

- - Peaches; including nectarines

H.S. Code

Description

Import Duty

Number

0813.40.30.00

- - Pears

0813.40.50.00

- - Papaws (papayas)

0813.40.60.00

- - Tamarinds

0813.40.70.00

- - Cashew apples, lychees, jackfruit, sapodillo plums, passion

fruit, carambola and pitahaya

0813.40.95.00

- - Other

- Mixtures of nuts or dried fruits of this Chapter

0813.50

- - Fruit salads of dried fruit, other than that of heading Nos.

08.01 to 08.06

- - - Not containing prunes

0813.50.12.00

- - - - Of papaws (papayas), tamarinds, cashew apples, lychees,

jackfruit, sapodillo plums, passion fruit , carambola and

pitahaya

0813.50.15.00

- - - - Other

0813.50.19.00

- - - Containing prunes

- - Mixtures exclusively of dried nuts of heading Nos 08.01 and

08.02

0813.50.31.00

- - - Of tropical nuts

0813.50.39.00

- - - Other

- - Other mixtures

0813.50.91.00

- - - Not containing prunes or figs

0813.50.99.00

- - - Other

08.14 00.00.00

Peel of citrus fruit or melons (including watermelons), fresh,

frozen, dried or provisionally preserved in brine, in sulphur

water or in other preservative solutions

CHAPTER 9

COFFEE, TEA, MATE AND SPICES

NOTES

Mixtures of the products of headings Nos. 09.04 to 09.10 are to be classified as follows

(a) mixtures of two or more of the products of the same heading are to be classified in that

heading;

(b) mixtures of two or more of the products of different headings are to be classified in heading

No. 09.10.

The addition of other substances to the products of headings Nos. 09.04 to 09.10 (or to the

mixtures referred to in paragraph (a) or (b) above) shall not affect their classification provided

that the resulting mixtures retain the essential character of the goods falling in those headings.

Otherwise such mixtures are not classified in this Chapter; those constituting mixed condiments

or mixed seasonings are classified in heading No. 21.03.

2. This Chapter does not cover Cubeb pepper (Piper cubeba) or other products of heading No. 12.11.

H.S. Code

Description

Import Duty

Number

09.01

Coffee, whether or not roasted or decaffeinated; coffee husks

and skins; coffee substitutes containing coffee in any

proportion

- Coffee, not roasted

0901.11.00.00

- - Not decaffeinated

0901.12.00.00

- - Decaffeinated

- Coffee, roasted

0901.21.00.00

- - Not decaffeinated

0901.22.00.00

- - Decaffeinated

- Other

0901.90

0901.90.10.00

- - Coffee husks and skins

0901.90.90.00

- - Coffee substitutes containing coffee

09.02

Tea, whether or not flavoured

0902.10.00.00

- Green tea (not fermented) in immediate packings of a content

not exceeding 3 kg

0902.20.00.00

- Other green tea (not fermented)

0902.30.00.00

- Black tea (fermented) and partly fermented tea, in immediate

packings of a content not exceeding 3 kg

0902.40.00.00

- Other black tea (fermented) and other partly fermented tea

09.03 00.00.00

Mate'

H.S. Code

Description

Import Duty

Number

09.04

Pepper of the genus "Piper"; dried or crushed or ground

fruits of the genus "Capsicum" or the genus "Pimenta"

- Pepper

0904.11.00.00

- - Neither crushed nor ground

0904.12.00.00

- - Crushed or ground

- Fruits of the genus Capsicum or of the genus Pimenta, dried

0904.20

or crushed or ground

- - Neither crushed nor ground

0904.20.10.00

- - - Sweet peppers

- - - Other

0904.20.30.10

- - - - Of the genus Capsicum for the manufacture of capsicin or

Capsicum oleoresin dyes for the industrial manufacture

of essential oils or resinoids

0904.20.39.00

- - - - Other

0904.20.90.00

- - Crushed or ground

09.05 00.00.00

Vanilla

11.5

09.06

Cinnamon and cinnamon-tree flowers

0906.10.00.00

- Neither crushed nor ground

0906.20.00.00

- Crushed or ground

09.07 00.00.00

Cloves (whole fruit, cloves and stems)

09.08

Nutmeg, mace and cardamoms

- Nutmeg

0908.10

0908.10.00.10

- - Neither crushed nor ground for the industrial manufacture of

essential oils or resinoids

0908.10.00.90

- - Other

- Mace

0908.20

0908.20.00.10

- - Neither crushed nor ground

0908.20.00.90

- - Crushed or ground

0908.30.00.00

- Cardamoms

09.09

Seeds of anise, badian, fennel, coriander, cumin or caraway;

juniper berries

H.S. Code

Description

Import Duty

Number

- Seeds of anise or badian

0909.10

0909.10.00.10

- - Seeds of anise

0909.10.00.90

- - Seeds of badian

0909.20.00.00

- Seeds of coriander

0909.30.00.00

- Seeds of cumin

0909.40.00.00

- Seeds of caraway

0909.50.00.00

- Seeds of fennel; juniper berries

09.10

Ginger, saffron, turmeric (curcuma), thyme, bay leaves,

curry and other spices

0910.10.00.00

- Ginger

0910.20

- Saffron

0910.20.10.00

- - Neither crushed nor ground

0910.20.90.00

- - Crushed or ground

0910.30.00.00

- Turmeric (curcuma)

- Thyme; bay leaves

0910.40

- - Thyme

- - - Neither crushed nor ground

0910.40.11.00

- - - - Wild thyme (Thymus serpyllum)

0910.40.13.00

- - - - Other

0910.40.19.00

- - - Crushed or ground

8.5

0910.40.90.00

- - Bay leaves

0910.50.00.00

- Curry

- Other spices

- - Mixtures referred to in Note 1 b) to this Chapter

0910.91

0910.91.10.00

- - - Neither crushed or ground

12.5

0910.91.90.00

- - - Crushed or ground

12.5

- - Other

0910.99

0910.99.10.00

- - - Fenugreek seed

- - - Other

0910.99.91.00

- - - - Neither crushed nor ground

12.5

0910.99.99.00

- - - - Crushed or ground

12.5

CHAPTER 10

CEREALS

NOTES

1. (a) The products specified in the headings of this Chapter are to be classified in those headings

only if grains are present, whether or not in the ear or on the stalk.

(b) The Chapter does not cover grains which have been hulled or otherwise worked. However, rice,

husked, milled, polished, glazed, parboiled, or broken remains classified in heading No 10.06.

2. Heading No 10.05 does not cover sweet corn (Chapter 7).

SUBHEADING NOTE

1. The term "durum wheat" means wheat of the "Triticum durum" species and the hybrids derived

from the inter specific crossing of "Triticum durum" which have the same number (28) of

chromosomes as that species.

ADDITIONAL NOTE

1. The following terms shall have the meanings hereunder assigned to them

a) "round grain rice'' (subheadings 1006.10.21.00, 1006.10.92.00, 1006.20.11.00, 1006.20.92.00,

1006.30.21.00, 1006.30.42.00, 1006.30.61.00 and 1006.30.92.00): rice, the grains of which are

of a length not exceeding 5.2 mm and of a length/width ration of less than 2;

b) "medium grain rice" (subheadings 1006.10.23.00, 1006.10.94.00, 1006.20.13.00,

1006.20.94.00, 1006.30.23.00, 1006.30.44.00, 1006.30.63.00 and 1006.30.94.00): rice, the

grains of which are of a length exceeding 5.2 mm but not exceeding 6.0 mm and of a length/

width ratio of less than 3.

c) "long grain rice" (subheadings 1006.10.25.00, 1006.10.27.00, 1006.10.96.00, 1006.10.98.00,

1006.20.15.00, 1006.20.17.00, 1006.20.96.00, 1006.20.98.00, 1006.30.25.00, 1006.30.27.00,

1006.30.46.00, 1006.30.48.00, 1006.30.65.00, 1006.30.67.00, 1006.30.96.00, and

1006.30.98.00): rice, the grains of which are of a length exceeding 6.0 mm;

d) "paddy rice" (subheadings 1006.10.21.00, 1006.10.23.00, 1006.10.25.00, 1006.10.27.00,

1006.10.92.00, 1006.10.94.00, 1006.10.96.00 and 1006.10.98.00): rice which has retained its

husk after threshing;

e) "husked rice" (subheadings 1006.20.11.00, 1006.20.13.00, 1006.20.15.00, 1006.20.17.00,

1006.20.92.00, 1006.20.94.00, 1006.20.96.00 and 1006.20.98.00): rice from which only the

husk has been removed. Examples of rice falling within this definition are those with the

commercial descriptions "brown rice", "cargo rice", "loonzain" and " riso sbramato";

f) "semi-milled rice" (subheadings 1006.30.21.00, 1006.30.23.00, 1006.30.25.00,

1006.30.27.00, 1006.30.42.00, 1006.30.44.00, 1006.30.46.00 and 1006.30.48.00): rice from

which the husk, part of germ, and the whole or part of the outer layers of the pericarp, but not

the inner layers, have been removed;

g) "wholly milled rice" (subheadings 1006.30.61.00, 1006.30.63.00, 1006.30.65.00,

1006.30.67.00, 1006.30.92.00, 1006.30.94.00, 1006.30.96.00 and 1006.30.98.00): rice from

which the husk, the whole of the outer and inner layers of the pericarp, the whole of the germ

in the case of long or medium grain rice, and at least part thereof in the case of round grain rice,

have been removed, but in which longitudinal white striations may remain on not more than

10% of the grains;

h) "broken rice'' (subheading 1006.40.00.00): grain fragments the length of which does not

exceed three quarters of the average length of the whole grain.

H.S. Code

Description

Import Duty

Number

10.01

Wheat and meslin

1001.10.00.00

- Durum wheat

- Other

1001.90

1001.90.10.00

- - Spelt for sowing

- - Other spelt, common wheat and meslin

1001.90.91.00

- - - Common wheat and meslin seed

1001.90.99.00

- - - Other

10.02 00.00.00

Rye

10.03

Barley

1003.00.10.00

- Seed

1003.00.90.00

- Other

10.04 00.00.00

Oats

10.05

Maize (corn)

- Seed

1005.10

- - Hybrid

1005.10.11.00

- - - Double hybrids and top cross hybrids

1005.10.13.00

- - - Three-cross hybrids

1005.10.15.00

- - - Simple hybrids

1005.10.19.00

- - - Other

1005.10.90.00

- - Other

1005.90.00.00

- Other

10.06

Rice

- Rice in the husk (paddy or rough)

1006.10

1006.10.10.00

- - For sowing

- - Other

- - - Parboiled

H.S. Code

Description

Import Duty

Number

1006.10.21.00

- - - - Round grain

1006.10.23.00

- - - - Medium grain

- - - - Long grain

1006.10.25.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.10.27.00

- - - - - Of a length/width ratio equal to or greater than 3

- - - Other

1006.10.92.00

- - - - Round grain

1006.10.94.00

- - - - Medium grain

- - - - Long grain

1006.10.96.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.10.98.00

- - - - - Of a length/width ratio equal to or greater than 3

- Husked (brown) rice

1006.20

- - Parboiled

1006.20.11.00

- - - Round grain

1006.20.13.00

- - - Medium grain

- - - Long grain

1006.20.15.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.20.17.00

- - - - - Of a length/width ratio equal to or greater than 3

- - Other

1006.20.92.00

- - - Round grain

1006.20.94.00

- - - Medium grain

- - - Long grain

1006.20.96.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.20.98.00

- - - - - Of a length/width ratio equal to or greater than 3

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

1006.30

glazed

- - Semi-milled rice

- - - Parboiled

1006.30.21.00

- - - - Round grain

1006.30.23.00

- - - - Medium grain

- - - - Long grain

1006.30.25.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.30.27.00

- - - - - Of a length/width ratio equal to or greater than 3

H.S. Code

Description

Import Duty

Number

- - - Other

1006.30.42.00

- - - - Round grain

1006.30.44.00

- - - - Medium grain

- - - - Long grain

1006.30.46.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.30.48.00

- - - - - Of a length/width ratio equal to or greater than 3

- - Wholly milled rice

- - - Parboiled

1006.30.61.00

- - - - Round grain

1006.30.63.00

- - - - Medium grain

- - - - Long grain

1006.30.65.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.30.67.00

- - - - - Of a length/width ratio equal to or greater than 3

- - - Other

1006.30.92.00

- - - - Round grain

1006.30.94.00

- - - - Medium grain

- - - - Long grain

1006.30.96.00

- - - - - Of a length/width ratio greater than 2 but less than 3

1006.30.98.00

- - - - - Of a length/width ratio equal to or greater than 3

1006.40.00.00

- Broken rice

10.07

Grain sorghum

1007.00.10.00

- Hybrids for sowing

1007.00.90.00

- Other

10.08

Buckwheat, millet and canary seed; other cereal

1008.10.00.00

- Buckwheat

1008.20.00.00

- Millet

1008.30.00.00

- Canary seed

- Other cereals

1008.90

1008.90.10.00

- - Triticale

1008.90.90.00

- - Other

CHAPTER 11

PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES;

INULIN; WHEAT GLUTEN

NOTES

1. This Chapter does not cover

(a) Roasted malt put up as coffee substitutes (heading No. 09.01 or 21.01);

(b) Prepared flours, meal or starches of heading No. 19.01;

(c) Corn flakes and other products of heading No. 19.04;

(d) Vegetables, prepared or preserved, of heading No 20.01, 20.04 or 20.05;

(e) Pharmaceutical products (Chapter 30); or

(f) Starches having the character of perfumery, cosmetic or toilet preparations (Chapter 33).

2. (A) Products from the milling of the cereals listed in the table below fall within this Chapter if

they have, by weight on the dry product

(a) a starch content (determined by the modified Ewers polarimetric method) exceeding

that indicated in Column (2); and

(b) an ash content (after deduction of any added minerals) not exceeding that indicated in

Column (3). Otherwise, they fall in heading No. 23.02. However, germ of cereals,

whole, rolled, flaked or ground, is always classified in heading No. 11.04.

(B) Products falling within this Chapter under the above provisions shall be classified in heading

No. 11.01 or 11.02 if the percentage passing through a woven metal wire cloth sieve with the

aperture indicated in Column (4) or (5) is not less, by weight, than that shown against the

cereal concerned. Otherwise, they fall in heading No. 11.03. or 11.04.

Rate of Passage through a sieve with an aperture of

Cereal

Starch Content

Ash Content

micrometers (microns)

micrometers (microns)

(1)

(2)

(3)

(4)

(5)

Wheat & rye

45%

2.5%

80%

-

Barley

45%

3.0%

80%

-

Oats

45%

5.0%

80%

-

Maize (corn) &

grain sorghum

45%

2.0%

-

90%

Rice

45%

1.6%

80%

-

Buckwheat

45%

4.0%

80%

-

Other cereals

45%

2.0%

50%

-

3. For the purposes of heading No. 11.03, the terms "groats" and "meal" mean products obtained by

the fragmentation of cereal grains, of which

(a) in the case of maize (corn) products, at least 95% by weight passes through a woven metal

wire cloth sieve with an aperture of 2 mm;

(b) in the case of other cereal products, at least 95% by weight passes through a woven metal wire

cloth sieve with an aperture of 1.25 mm.

ADDITIONAL NOTE

1. For the purposes of heading 11.06, the terms "flour", "meal", and "powder" mean products

obtained by milling or some other fragmentation process from dried leguminous vegetables of

heading 07.13, from sago or roots or tubers of heading 07.14 or from products of Chapter 8, of

which

(a) in the case of dried leguminous vegetables, sago, roots, tubers and products of Chapter 8

(excluding nuts of heading Nos 08.01 and 08.02), at least 95% by weight passes through a woven

metal wire cloth sieve with an aperture of 2 mm;

(b) in the case of nuts of heading Nos 08.01 and 08.02, at least 50% by weight passes through a

woven metal wire cloth sieve with an aperture of 2.5 mm.

H.S. Code

Description

Import Duty

Number

11.01

Wheat or meslin flour

- Wheat flour (including self-raising flour)

1101.00.11.00

- - Of durum wheat

1101.00.15.00

- - Of common wheat and spelt

1101.00.90.00

- Meslin flour

11.02

Cereal flours, other than of wheat or meslin

1102.10.00.00

- Rye flour

- Maize (corn) flour

1102.20

1102.20.10.00

- - Of a fat content not exceeding 1.5% by weight

1102.20.90.00

- - Other

1102.30.00.00

- Rice flour

- Other

1102.90

1102.90.10.00

- - Barley flour

1102.90.30.00

- - Oat flour

1102.90.90.00

- - Other

11.03

Cereal groats, meal and pellets

H.S. Code

Description

Import Duty

Number

- Groats and meal

- - Of wheat

1103.11

1103.11.10.00

- - Durum wheat

- - - Common wheat and spelt

1103.11.90.10

- - - - Common wheat meal

1103.11.90.90

- - - - Other

1103.12.00.00

- - Of oats

- - Of maize (corn)

1103.13

1103.13.10.00

- - - Of a fat content not exceeding 1.5% by weight

1103.13.90.00

- - - Other

1103.14.00.00

- - Of rice

- - Of other cereals

1103.19

1103.19.10.00

- - Of rye

1103.19.30.00

- - - Of barley

1103.19.90.00

- - - Other

- Pellets

1103.21.00.00

- - Of wheat

- - Of other cereals

1103.29

1103.29.10.00

- - - Of rye

1103.29.20.00

- - - Of barley

1103.29.30.00

- - - Of oats

1103.29.40.00

- - - Of maize

1103.29.50.00

- - - Of rice

1103.29.90.00

- - - Other

11.04

Cereal grains otherwise worked (for example, hulled, rolled,

flaked, pearled, sliced or kibbled except rice of heading No.

10.06; germ or cereals, whole, rolled, flaked or ground

- Rolled or flaked grains

- - Of barley

1104.11

1104.11.10.00

- - - Rolled

1104.11.90.00

- - - Flaked

- - Of oats

1104.12

1104.12.10.00

- - - Rolled

H.S. Code

Description

Import Duty

Number

1104.12.90.00

- - - Flaked

- - Of other cereals

1104.19

1104.19.10.00

- - - Of wheat

1104.19.30.00

- - - Of rye

1104.19.50.00

- - - Of maize

- - - Other

1104.19.91.00

- - - - Flaked rice

1104.19.99.00

- - - - Other

- Other worked grains (for example, hulled, pearled, sliced or

kibbled)

- - Of barley

1104.21

1104.21.10.00

- - - Hulled (shelled or husked)

1104.21.30.00

- - - Hulled and sliced or kibbled (''Grütze'' or ''grutten'')

1104.21.50.00

- - - Pearled

1104.21.90.00

- - - Not otherwise worked than kibbled

1104.21.99.00

- - - Other

- - Of oats

1104.22

1104.22.20.00

- - - Hulled (shelled or husked)

1104.22.30.00

- - - Hulled and sliced or kibbled (''Grütze'' or ''grutten'')

1104.22.50.00

- - - Pearled

1104.22.90.00

- - - Not otherwise worked than kibbled

1104.22.98.00

- - - Other

- - Of maize (corn)

1104.23

1104.23.10.00

- - - Hulled (shelled or husked) , whether or not sliced or kibbled

1104.23.30.00

- - - Pearled

1104.23.90.00

- - - Not otherwise worked than kibbled

1104.23.99.00

- - - Other

- - Of other cereals

1104.29

- - - Hulled (shelled or husked), whether or not sliced or kibbled

1104.29.11.00

- - - - Of wheat

1104.29.15.00

- - - - Of rye

1104.29.19.00

- - - - Other

- - - Pearled

H.S. Code

Description

Import Duty

Number

1104.29.31.00

- - - - Of wheat

1104.29.35.00

- - - - Of rye

1104.29.39.00

- - - - Other

- - - Not otherwise worked than kibbled

1104.29.51.00

- - - - Of wheat

1104.29.55.00

- - - - Of rye

1104.29.59.00

- - - - Other

- - - Other

1104.29.81.00

- - - - Of wheat

1104.29.85.00

- - - - Of rye

1104.29.89.00

- - - - Other

- Germ of cereals, whole, rolled, flaked or ground

1104.30

1104.30.10.00

- - Of wheat

1104.30.90.00

- - Of other cereals

11.05

Flour, meal, powder, flakes, granules and pellets of potatoes

1105.10.00.00

- Flour, meal and powder

1105.20.00.00

- Flakes, granules and pellets

11.06

Flour, meal and powder of the dried leguminous vegetables of

heading No. 07.13, of sago or of roots or tubers or heading No.

07.14 or of the products of Chapter 8

1106.10.00.00

- Of the dried leguminous vegetables of heading No. 07.13

- Of sago or of roots or tubers of heading No. 07.14

1106.20

1106.20.10.00

- - Denatured

1106.20.90.00

- - Other

- Of the products of Chapter 8

1106.30

1106.30.10.00

- - Of bananas

1106.30.90.00

- - Other

11.07

Malt, whether or not roasted

- Not roasted

1107.10

- - Of wheat

1107.10.11.00

- - - In the form of flour

H.S. Code

Description

Import Duty

Number

1107.10.19.00

- - - Other

- - Other

1107.10.91.00

- - - In the form of flour

1107.10.99.00

- - - Other

1107.20.00.00

- Roasted

11.08

Starches; inulin

- Starches

- - Wheat starch

1108.11

1108.11.00.10

- - - Put up for retail sale

1108.11.00.90

- - - Other

- - Maize (corn) starch

1108.12

1108.12.00.10

- - - Put up for retail sale

1108.12.00.90

- - - Other

- - Potato starch

1108.13

1108.13.00.10

- - - Put up for retail sale

1108.13.00.90

- - - Other

- - Manioc (cassava) starch

1108.14

1108.14.00.10

- - - Put up for retail sale

1108.14.00.90

- - - Other

- - Other starches

1108.19

- - - Rice starch

1108.19.10.10

- - - - Put up for retail sale

1108.19.10.90

- - - - Other

- - - Other

1108.19.90.10

- - - - Put up for retail sale

1108.19.90.90

- - - - Other

- Inulin

1108.20

1108.20.00.10

- - - Put up for retail sale

1108.20.00.90

- - - Other

11.09 00.00.00

Wheat gluten, whether or not dried

CHAPTER 12

OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND

FRUIT; INDUSTRIAL AND MEDICINAL PLANTS; STRAW AND FODDER

NOTES

Heading No. 12.07 applies, inter alia, to palm nuts and kernels, cotton seeds, castor oil seeds,

sesamum seeds, mustard seeds, safflower seeds, poppy seeds and shea nuts (karite nuts). It does

not apply to products of heading No. 08.01 or 08.02 or to olives (Chapter 7 or Chapter 20).

2. Heading No. 12.08 applies not only to non defatted flours and meals but also to flours and meals

which have been partially defatted or defatted and wholly or partially refatted with their original

oils. It does not, however, apply to residues of heading Nos. 23.04 to 23.06.

3. For the purposes of heading No. 12.09, beet seeds, grass and other herbage seeds, seeds of

ornamental flowers, vegetable seeds, seeds of forest trees, seeds of fruit trees, seeds of vetches

(other than those of the species Vicia faba) or of lupines are to be regarded as "seeds of a kind

used for sowing".

Heading No. 12.09 does not, however, apply to the following even if for sowing

(a) Leguminous vegetables or sweet corn (Chapter 7);

(b) Spices or other products of Chapter 9;

(c) Cereals (Chapter 10); or

(d) Products of headings Nos. 12.01 to 12.07 or 12.11.

4. Heading No. 12.11 applies, inter alia, to the following plants or parts thereof: basil, borage,

ginseng, hyssop, liquorice, all species of mint, rosemary, rue, sage and wormwood.

Heading No. 12.11 does not, however, apply to

(a) Medicaments of Chapter 30;

(b) Perfumery, cosmetic or toilet preparations of Chapter 33; or

(c) Insecticides, fungicides, herbicides, disinfectants or similar products of heading No. 38.08.

5. For the purposes of heading No. 12.12 the term "seaweeds and other algae" does not include

(a) Dead single cell micro organisms of heading No. 21.02;

(b) Cultures of micro organisms of heading No. 30.02; or

(c) Fertilisers of heading No. 31.01 or 31.05.

H.S. Code

Description

Import Duty

Number

12.01

Soya beans, whether or not broken

1201.00.10.00

- For sowing

1201.00.90.00

- Other

12.02

Ground-nuts, not roasted or otherwise cooked, whether or

not shelled or broken

- In shell

1202.10

1202.10.10.00

- - For sowing

1202.10.90.00

- - Other

1202.20.00.00

- Shelled, whether or not broken

H.S. Code

Description

Import Duty

Number

12.03 00.00.00

Copra

12.04

Linseed, whether or not broken

1204.00.10.00

- For sowing

1204.00.90.00

- Other

12.05

Rape or colza seeds, whether or not broken

1205.00.10.00

- For sowing

1205.00.90.00

- Other

12.06

Sunflower seeds, whether or not broken

1206.00.10.00

- For sowing

- Other

1206.00.91.00

- - Shelled, in grey and white striped shell

1206.00.99.00

- - Other

12.07

Other oil seeds and oleaginous fruits, whether or not broken

- Palm nuts and kernels

1207.10

1207.10.10.00

- - For sowing

1207.10.90.00

- - Other

- Cotton seeds

1207.20

1207.20.10.00

- - For sowing

1207.20.90.00

- - Other

- Castor oil seeds

1207.30

1207.30.10.00

- - For sowing

1207.30.90.00

- - Other

- Sesamum seeds

1207.40

1207.40.10.00

- - For sowing

1207.40.90.00

- - Other

- Mustard seeds

1207.50

1207.50.10.00

- - For sowing

1207.50.90.00

- - Other

- Safflower seeds

1207.60

H.S. Code

Description

Import Duty

Number

1207.60.10.00

- - For sowing

1207.60.90.00

- - Other

- Other

- - Poppy seeds

1207.91

1207.91.10.00

- - - For sowing

1207.91.90.00

- - - Other

- - Shea nuts (karite nuts)

1207.92

1207.92.10.00

- - For sowing

1207.92.90.00

- - - Other

- - Other

1207.99

1207.99.10.00

- - - For sowing

- - - Other

1207.99.91.00

- - - - Hemp seeds

1207.99.99.00

- - - - Other

12.08

Flours and meals of oil seeds or oleaginous fruits, other than

those of mustard

1208.10.00.00

- Of soya beans

1208.90.00.00

- Other

12.09

Seeds, fruit and spores, of a kind used for sowing

- Beet seed

1209.11.00.00

- - Sugar beet seed

1209.19.00.00

- - Other

- Seeds of forage plants, other than beet seed

1209.21.00.00

- - Lucerne (alfalfa) seed

- - Clover (Trifolium spp.) seed

1209.22

1209.22.10.00

- - - Red clover (Trifolium pratense L.)

1209.22.80.00

- - - Other

- - Fescue seed

1209.23

1209.23.11.00

- - - Meadow fescue (Festuca pratensis Huds.) seed

1209.23.15.00

- - - Red fescue (Festuca rubra L.) seed

1209.23.80.00

- - - Other

H.S. Code

Description

Import Duty

Number

1209.24.00.00

- - Kentucky blue grass (Poa pratensis L.) seed

- - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed

1209.25

1209.25.10.00

- - - Italian ryegrass (including westerwolds) (Lolium

multiflorum Lam.)

1209.25.90.00

- - - Perennial ryegrass (Lolium perenne L.)

1209.26.00.00

- - Timothy grass seed

- - Other

1209.29

1209.29.10.00

- - - Vetch seed; seeds of the genus Poa (poa palustris L., Poa

trivialis L.); cocksfoot grass (Dactylis glomerata L.); bent

grass (Agrostis)

1209.29.50.00

- - - Lupine seed

1209.29.80.00

- - - Other

1209.30.00.00

- Seeds of herbaceous plants cultivated principally for their

flowers

- Other

- - Vegetable seeds

1209.91

1209.91.10.00

- - - Kohlrabi seeds (Brassica oleracea L. var. caulorapa and

gongylodes L.)

1209.91.90.00

- - - Other

- - Other

1209.99

1209.99.10.00

- - - Forest tree seeds

- - - Other

1209.99.91.00

- - - - Seeds of plants cultivated principally for their flowers

other than those of subheading 1209.30.00.00

1209.99.99.00

- - - - Other

12.10

Hop cones, fresh or dried, whether or not ground, powdered

or in the form of pellets; lupulin

1210.10.00.00

- Hop cones, neither ground nor powdered nor in the form of

pellets

- Hop cones, ground, powdered or in the form of pellets;

1210.20

lupulin

1210.20.10.00

- - Hop cones, ground, powdered or in the form of pellets, with

higher lupulin content; lupulin

1210.20.90.00

- - Other

H.S. Code

Description

Import Duty

Number

12.11

Plants and parts of plants (including seeds and fruits), of a

kind used primarily in perfumery, in pharmacy or for

insecticidal, fungicidal or similar purposes, fresh or dried,

whether or not cut or powdered

1211.10.00.00

- Liquorice roots

1211.20.00.00

- Ginseng roots

- Other

1211.90

1211.90.30.00

- - Tonquin beans

1211.90.70.00

- - Wild marjoram (Origanum vulgare) (branches, stems and

leaves)

1211.90.75.00

- - Sage (Salvia officinalis) (leaves and flowers)

1211.90.99.00

- - Other

12.12

Locust beans, seaweeds and other algae, sugar beet and sugar

cane, fresh, chilled, frozen or dried, whether or not ground;

fruit stones and kernels and other vegetable products

(including unroasted chicory roots of the variety "Cichorium

intybus sativum") of a kind used primarily for human

consumption, not elsewhere specified or included

- Locust beans, including locust bean seeds

1212.10

1212.10.10.00

- - Locust beans

- - Locust bean seeds

1212.10.91.00

- - - Not decorticated, crushed or ground

1212.10.99.00

- - - Other

1212.20.00.00

- Seaweeds and other algae

1212.30.00.00

- Apricot, peach or plum stones and kernels

- Other

- - Sugar beet

1212.91

1212.91.20.00

- - - Dried, whether or not ground

1212.91.80.00

- - - Other

1212.92.00.00

- - Sugar cane

- - Other

1212.99

1212.99.10.00

- - - Chicory roots

1212.99.90.00

- - - Other

12.13 00.00.00

Cereal straw and husks, unprepared, whether or not

chopped, ground, pressed or in the form of pellets

H.S. Code

Description

Import Duty

Number

12.14

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,

sainfoin, forage kale, lupines, vetches and similar forage

products, whether or not in the form of pellets

1214.10.00.00

- Lucerne (alfalfa) meal and pellets

- Other

1214.90

1214.90.10.00

- - Mangolds, swedes and other fodder roots

- - Other

1214.90.91.00

- - - In the form of pellets

1214.90.99.00

- - - Other

CHAPTER 13

LAC; GUMS, RESINS AND OTHER VEGETABLE SAPS AND EXTRACTS

NOTE

1. Heading No. 13.02 applies, inter alia, to liquorice extract and extract of pyrethrum, extract of

hops, extract of aloes and opium.

The heading does not apply to

(a) Liquorice extract containing more than 10% by weight of sucrose or put up as confectionery

(heading No. 17.04);

(b) Malt extract (heading No. 19.01);

(c) Extracts of coffee, tea or maté (heading No. 21.01);

(d) Vegetable saps or extracts constituting alcoholic beverages (Chapter 22);

(e) Camphor, glycyrrhizin or other products of heading Nos. 29.14 and 29.38;

(f) Medicaments of heading No. 30.03 or 30.04 or blood grouping reagents (heading No.

30.06);

(g) Tanning or dyeing extracts (heading No. 32.01 or 32.03);

(h) Essential oils, concretes, absolutes, resinoids, extracted oleoresins, aqueous distillates or

aqueous solutions of essential oils or preparations based on odoriferous substances of a kind

used for the manufacture of beverages (Chapter 33); or

(ij) Natural rubber, balata, gutta percha, guayule, chicle or similar natural gums (heading No.

(1) In this Act, unless the context otherwise requires -

"bill of entry" and "bill of sight" have the meaning assigned to

them by articles 12 and 13 of the Customs Ordinance;

"bond" in relation to imported goods means any government

warehouse or any other place of security approved under article 27

or article 34(3) of the Customs Ordinance;

"The Community" means the European Community established

by the Treaty establishing the European Economic Community

done at Rome on 25 March 1957, as amended by the Single

European Act of 1986, and the Treaty on European Union done at

Maastricht on 7 February, 1992, and whose members are, Belgium,

Denmark, the Federal Republic of Germany, Greece, Spain, France,

Ireland, Italy, Luxembourg, the Netherlands, Austria, Portugal,

Finland, Sweden and the United Kingdom of Great Britain and

Northern Ireland, and other states which may become members

thereof and to which an agreement between the European

Community and Malta applies, and for the purposes of any

agreement between the European Community and Malta, such other

countries to which that agreement applies;

"Commissioner" means the Commissioner for Tax and Customs,

and includes any other person having an express or implied

authority to act for the said Commissioner in carrying out the

provisions of this Act;

"computer" means any electronic device used for information

storage or retrieval and includes a mobile phone or any other

electronic means of information storage or retrieval;

"Customs Tariff" means the Customs Tariff set out in the First

Schedule to this Act;

"import duty" and "duty" mean any duty of Customs charged on

imported goods under this Act;

IMPORT DUTIES

"information in a non-legible form" means information that needs to

be deciphered before being understood;

"invoice" means a document issued by a seller to a buyer listing

the goods supplied and stating the sum of money due or paid or an

alternative document acceptable to the Commissioner;

"Minister" means the Minister responsible for the Customs;

"prescribed" means prescribed by regulations made under article

35;

"records" means any books, accounts, documents or other recorded

information, including information in a computer or information in other

non-legible form.

(2) The Customs Tariff contained in the First Schedule to this

Act shall be in the English language only

Provided that the Minister may from time to time order the

publication of the said Tariff in the Maltese language and in any

such case, if there is any conflict between the Maltese and English

text of the Tariff, the English text shall prevail.

Amended by

XVI.1992.4;

(Article 5)

VIII.1994.3;

XV.1995.8.

Part A

Substituted by

System of reliefs from duty

XII.1997.77.

Amended by

L.N. 149 of 2000.

Substituted by

VIII. 2001.3;

L.N. 344 of 2004.

Article 1

1. This Schedule sets out those cases in which, owing to special circumstances,

relief from import or export duties shall be granted respectively when goods are put

into free circulation or are exported from the customs territory of the Community.

2. For the purposes of this Schedule

(a) "import duties" means customs duties and charges having equivalent

effect and also agricultural levies and other import charges provided for

under the common agricultural policy or under specific arrangements

applicable to certain goods resulting from the processing of agricultural

products;

(b) "Member States" means the Member States of the Community as

defined in article 2 of this Act;

(c) "Council" or "Commission" means the Council or the Commission of

the European Communities respectively;

(d) "personal property" means any property intended for the personal use of

the persons concerned or for meeting their household needs.

The following, in particular, shall constitute "personal property"

-

household effects,

-

cycles and motor cycles, private motor vehicles and their trailers,

camping caravans, pleasure craft and private aeroplanes.

Household provisions appropriate to normal family requirements,

household pets and saddle animals, as well as the portable instruments

of the applied or liberal arts, required by the person concerned for the

pursuit of his trade or profession, shall also constitute "personal

property". Personal property must not be such as might indicate, by its

nature or quantity, that it is being imported for commercial reasons;

(e) "household effects" means personal effects, household linen,

furnishings and equipment intended for the personal use of the persons

concerned or for meeting their household needs;

(f)

"alcoholic products" means products (beer, wine, aperitifs with a wine

en alcohol base, brandies, liquers or spirituous beverages, etc.) falling

within heading Nos 2203 to 2208 of the Combined Nomenclature;

(g) "Regulation" means a Regulation of the Council or the Commission of

the European Communities respectively.

3. Save as otherwise provided in this Schedule for the purpose of applying

Chapter I, the concept of third countries also includes those parts of Member States’

territories excluded from the customs territory of the Community by virtue of

Regulation (EEC) No 2151/84.

CHAPTER I

RELIEF FROM IMPORT DUTY

TITLE I

PERSONAL PROPERTY BELONGING TO NATURAL PERSONS

TRANSFERRING THEIR NORMAL PLACE OF RESIDENCE FROM A THIRD

COUNTRY TO THE COMMUNITY

Article 2

Subject to Articles 3 to 10, personal property imported by natural persons

transferring their normal place of residence from a third country to the customs

territory of the Community shall be admitted free of import duties.

Article 3

The relief shall be limited to personal property which

(a) except in special cases justified by the circumstances, has been in the

possession of and, in the case of non-consumable goods, used by the

person concerned at his former normal place of residence for a

minimum of six months before the date on which he ceases to have his

normal place of residence in the third country of departure;

(b) is intended to be used for the same purpose at his new normal place of

residence.

In addition, Member States may make relief conditional upon such property

having borne, either in the country of origin or in the country of departure, the

customs and/or fiscal charges to which it is normally liable.

Article 4

Relief may be granted only to persons whose normal place of residence has

been outside the customs territory of the Community for a continuous period of at

least twelve months.

However, the competent authorities may grant exceptions to the rule in the

first paragraph provided that the intention of the person concerned was clearly to

reside outside the customs territory of the Community for a continuous period of at

least twelve months.

Article 5

No relief shall be granted for

(a) alcoholic products;

(b) tobacco or tobacco products;

(c) commercial means of transport;

(d) articles for use in the exercise of a trade or profession, other than

portable instruments of the applied or liberal arts.

Article 6

Except in special cases, relief shall be granted only in respect of personal

property entered for free circulation within twelve months from the date of

establishment, by the person concerned, of his normal place of residence in the

customs territory of the Community.

The personal property may be released for free circulation in several

separate consignments within the period referred to in the preceding paragraph.

Article 7

1. Until twelve months have elapsed from the date on which its entry for free

circulation was accepted, personal property which has been admitted duty-free may

not be lent, given as security, hired out or transferred, whether for a consideration or

free of charge, without prior notification to the competent authorities.

2. Any loan, giving as security, hiring out or transfer before the expiry of the

period referred to in paragraph 1 shall entail payment of the relevant import duties

on the property concerned, at the rate applying on the date of such loan, giving as

security, hiring out or transfer, on the basis of the type of property and the customs

value ascertained or accepted on that date by the competent authorities.

Article 8

1. By way of derogation from the first paragraph of Article 6, relief may be

granted in respect of personal property entered for free circulation before the person

concerned establishes his normal place of residence in the customs territory of the

Community, provided that he undertakes actually to establish his normal place of

r e s i d e n c e t h e r e w i t h i n a p e r i o d o f s i x m o nt h s . S u c h u n d e r t a k i n g sh a l l b e

accompanied by a security, the form and amount of which shall be determined by the

competent authorities.

2. Where use is made of the provisions of paragraph 1, the period laid down in

Article 3(a) shall be calculated from the date on which the personal property is

brought into the customs territory of the Community.

Article 9

1. Where, owing to occupational commitments, the person concerned leaves

the third country where he had his normal place of residence without simultaneously

establishing his normal place of residence in the customs territory of the Community,

although having the intention of ultimately doing so, the competent authorities may

authorize duty-free admission of the personal property which he transfers into the

said territory for this purpose.

2. Duty-free admission of the personal property referred to in paragraph 1 shall

be granted in accordance with the conditions laid down in Articles 2 to 7, on the

understanding that

(a) the periods laid down in Article 3(a) and the first paragraph of Article 6

shall be calculated from the date on which the personal property is

brought into the customs territory of the Community;

(b) the period referred to in Article 7(1) shall be calculated from the date

when the person concerned actually establishes his normal place of

residence in the customs territory of the Community.

3. Duty-free admission shall also be subject to an undertaking from the person

concerned that he will actually establish his normal place of residence in the customs

territory of the Community within a period laid down by the competent authorities in

keeping with the circumstances. The latter may require this undertaking to be

accompanied by a security, the form and amount of which they shall determine.

Article 10

The competent authorities may derogate from Articles 3(a) and (b), 5(c) and

(d) and 7, when a person has to transfer his normal place of residence from a third

country to the customs territory of the Community as a result of exceptional political

circumstances.

TITLE II

GOODS IMPORTED ON THE OCCASION OF A MARRIAGE

Article 11

1. Subject to Articles 12 to 15, trousseaux and household effects, whether or

not new, belonging to a person transferring his or her normal place of residence from

a third country to the customs territory of the Community on the occasion of his or

her marriage, shall be admitted free of import duties.

2. Subject to the same conditions, presents customarily given on the occasion

of a marriage, which are received by a person fulfilling the conditions laid down in

paragraph 1 from persons having their normal place of residence in a third country

shall also be admitted free of import duties. The value of each present admitted duty-

free may not, however, the equivalence of exceed 1 000 EUR, converted into

Maltese currency at the time of importation.

Article 12

The relief referred to in Article 11 may be granted only to persons

(a) whose normal place of residence has been outside the customs territory

of the Community for a continuous period of at least twelve months.

However, derogations from this rule may be granted provided that the

intention of the person concerned was clearly to reside outside the

customs territory of the Community for a continuous period of at least

twelve months;

(b) who produce evidence of their marriage.

Article 13

No relief shall be granted for alcoholic products, tobacco or tobacco

products.

Article 14

1. Save in exceptional circumstances, relief shall be granted only in respect of

goods entered for free circulation

-

not earlier than two months before the date fixed for the wedding (in

this case the relief shall be subject to the lodging of appropriate

security, the form and amount of which shall be determined by the

competent authorities), and

-

not later than four months after the date of the wedding.

2. The goods referred to in Article 11 may be released for free circulation in

several separate consignments within the period referred to in paragraph 1 above.

Article 15

1. Until 12 months have elapsed from the date on which their entry for free

circulation was accepted, goods which have been admitted duty-free under Article

11 may not be lent, given as security, hired out or transferred, whether for a

consideration or free of charge, without prior notification to the competent

authorities.

2. Any loan, giving as security, hiring out or transfer before the expiry of the

period referred to in paragraph 1 shall entail payment of the relevant import duties

on the goods concerned, at the rate applying on the date of such loan, giving as

security, hiring out or transfer, on the basis of the type of goods and the customs

value ascertained or accepted on that date by the competent authorities.

IMPORT DUTIES

TITLE III

PERSONAL PROPERTY ACQUIRED BY INHERITANCE

Article 16

1. Subject to Articles 17 to 19, personal property acquired by inheritance, by a

natural person having his normal place of residence in the customs territory of the

Community shall be admitted free of import duties.

2. For the purposes of paragraph 1, "personal property" means all the property

referred to in Article 1(2)(c) constituting the estate of the deceased.

Article 17

No relief shall be granted for

(a) alcoholic products;

(b) tobacco and tobacco products;

(c) commercial means of transport;

(d) articles for use in the exercise of a trade or profession, other than

portable instruments of the applied or liberal arts, which were required

for the exercise of the trade or profession of the deceased;

(e) stocks of raw materials and finished or semi-finished products;

(f)

livestock and stocks of agricultural products exceeding the quantities

appropriate to normal family requirements.

Article 18

1. Relief shall be granted only for personal property entered for free circulation

not later than two years from the date on which the person concerned becomes

entitled to the property (final settlement of the inheritance).

However, this period may be extended by the competent authorities on

special grounds.

2. The personal property may be imported in several separate consignments

within the period referred to in paragraph 1.

Article 19

Articles 16 to 18 shall apply mutatis mutandis to personal property acquired

by inheritance by legal persons engaged in a non-profitmaking activity who are

established in the customs territory of the Community.

TITLE IV

HOUSEHOLD EFFECTS FOR FURNISHING A SECONDARY RESIDENCE

Article 20

Subject to the provisions of Articles 21 to 24, household effects imported by

a natural person having his normal place of residence outside the Community for the

purpose of furnishing a secondary residence in the customs territory of the

Community shall be admitted free of import duties.

Article 21

The relief shall be limited to household effects which

(a) except in special cases justified by the circumstances, have been owned

and used by the person concerned for a minimum of six months before

the date on which the household effects in question were exported;

(b) are appropriate both by nature and by quantity to the normal furnishings

of the said secondary residence.

Article 22

Relief shall be granted only to persons who

(a) have had their normal place of residence outside the customs territory of

the Community for a continuous period of at least twelve months;

(b) are the owners of the secondary residence in question or have rented it

for not less than two years; and

(c) undertake not to let this secondary residence to third parties while they

or their families are absent.

Relief may be limited to one occasion for one and the same secondary

residence.

Article 23

The grant of relief may be made subject to the establishment of a guarantee

to ensure payment of any customs debt which may arise pursuant to Article 24.

Article 24

1. Hire or transfer of the secondary residence to a third person before the

expiry of a period of two years from the date of acceptance of the entry for free

circulation of the household effects shall entail payment of the relevant import duties

on them, at the rate applying on the date of such hire or transfer, on the basis of the

type of effects and the customs value ascertained or accepted on that date by the

competent authorities.

Nevertheless, the relief shall continue to apply if the household effects concerned

are used to furnish a new secondary residence, provided that the provisions of

Article 22(b) and (c) are respected.

2. Any loan, giving as security, hiring out or transfer, whether for a

consideration or free of charge, of the household effects themselves to a third person

before the expiry of a period of two years from the date of acceptance of their entry

for free circulation shall likewise entail payment of the relevant duties under the

same conditions as those referred to in the first subparagraph of paragraph 1.

This period may be extended up to ten years for valuable household effects.

TITLE V

SCHOOL OUTFITS, SCHOLASTIC MATERIALS AND OTHER SCHOLASTIC

HOUSEHOLD EFFECTS

Article 25

1. Outfits, scholastic materials and household effects representing the usual

furnishings for a student’s room and belonging to pupils or students coming to stay

in the customs territory of the Community for the purpose of studying there and

intended for their personal use during the period of their studies shall be admitted

free of import duties.

2. For the purposes of paragraph 1

(a) "pupil or student" means any person enrolled in an educational

establishment in order to attend full-time the courses offered therein;

(b) "outfit" means underwear or household linen as well as clothing,

whether or not new;

(c) "scholastic materials" means objects and instruments (including

calculators and typewriters) normally used by pupils or students for the

purposes of their studies.

Article 26

Relief shall be granted at least once per school year.

TITLE VI

CONSIGNMENTS OF NEGLIGIBLE VALUE

Article 27

Subject to Article 28, any consignments made up of goods of negligible

value dispatched direct from a third country to a consignee in the Community shall

be admitted free of import duties.

"Goods of negligible value" means goods the intrinsic value of which does

not exceed a total of the equivalence of EUR 22, when converted to Maltese

currency at the time of importation, per consignment.

Article 28

The relief shall not apply to the following

(a) alcoholic products;

(b) perfumes and toilet waters;

(c) tobacco or tobacco products.

TITLE VII

CONSIGNMENTS SENT BY ONE PRIVATE INDIVIDUAL TO ANOTHER

Article 29

1. Subject to Articles 30 and 31, goods contained in consignments sent from a

third country by a private individual to another private individual living in the

customs territory of the Community shall be admitted free of import duties, provided

that such importations are not of a commercial nature.

The relief provided for under this paragraph shall not apply to goods in

consignments sent from the island of Heligoland.

2. For the purposes of paragraph 1, imported consignments are "not of a

commercial nature" if they

-

are of an occasional nature,

-

contain goods exclusively for the personal use of the consignee or his

family, which do not by their nature or quantity reflect any commercial

intent,

-

are sent to the consignee by the consignor free of payment of any kind.

Article 30

The relief referred to in Article 29(1) shall apply to a value of the

equivalence of 45 EUR, when converted to Maltese currency at the time of

importation, per consignment, including the value of goods referred to in Article 31.

Where the total value per consignment of two or more items exceeds the

amount referred to in the first subparagraph, relief up to that amount shall be granted

for such of the items as would, if imported separately, have been granted relief, it

being understood that the value of an individual item cannot be split up.

Article 31

The relief referred to in Article 29(1) shall be limited, per consignment, to

the quantities given against each of the goods listed below

(a) tobacco products

50 cigarettes, or

25 cigarillos (cigars of a maximum weight of three grams each), or

10 cigars, or

50 grams of smoking tobacco, or

a proportional assortment of these different products;

(b) alcohols and alcoholic beverages

distilled beverages and spirits of an alcoholic strength by volume

exceeding 22% volume; non-denatured ethyl alcohol of 80% volume

and over: one litre, or

distilled beverages and spirits, and aperitifs with a wine or alcoholic

base, tafia, sake or similar beverages, of an alcoholic strength by

volume not exceeding 22% volume; sparkling wines, liqueur wines: one

litre, or a proportional assortment of these different products and

still wines: two litres;

(c) perfumes: 50 grams, or

toilet waters: 0,25 litre.

TITLE VIII

CAPITAL GOODS AND OTHER EQUIPMENT IMPORTED ON THE TRANSFER

OF ACTIVITIES FROM A THIRD COUNTRY INTO THE COMMUNITY

Article 32

1. Without prejudice to the measures in force in the Member States with regard

to industrial and commercial policy, and subject to Articles 33 to 37, the capital

goods and other equipment belonging to undertakings which definitively cease their

activity in a third country and move to the customs territory of the Community in

order to carry on a similar activity there, shall be admitted free of import duties.

Where the undertaking transferred is an agricultural holding, its livestock

shall also be admitted free of import duties.

2. For the purposes of paragraph 1, "undertaking" means an independent

economic unit of production or of the service industry.

Article 33

Relief shall be limited to capital goods and other equipment which

(a) except in special cases justified by the circumstances, have actually

been used in the undertaking for a minimum of twelve months before

the date on which the undertaking ceased to operate in the third country

from which it has transferred its activities;

(b) are intended to be used for the same purposes after the transfer;

(c) are appropriate to the nature and size of the undertaking in question.

Article 34

No relief shall be granted to undertakings the transfer of which into the

customs territory of the Community is consequent upon or is for the purpose of

merging with, or being absorbed by, an undertaking established in the customs

territory of the Community, without a new activity being set up.

Article 35

No relief shall be granted for

(a) means of transport which are not of the nature of instruments of

production or of the service industry;

(b) supplies of all kinds intended for human consumption or for animal

feed;

(c) fuel and stocks of raw materials or finished or semi-finished products;

(d) livestock in the possession of dealers.

Article 36

Except in special cases justified by the circumstances, the relief referred to

in Article 32 shall be granted only for capital goods and other equipment entered for

free circulation before the expiry of a period of twelve months from the date when

the undertaking ceased its activities in the third country of departure.

Article 37

1. Until twelve months have elapsed from the date on which their entry for free

circulation was accepted, capital goods and other equipment which have been

admitted duty-free may not be lent, given as security, hired out or transferred,

whether for a consideration or free of charge, without prior notification to the

competent authorities.

This period may be extended to up to thirty-six months as concerns hiring

out or transfer where there is a risk of abuse.

2. Any loan, giving as security, hiring out or transfer before the expiry of the

period referred to in paragraph 1 shall entail payment of the relevant import duties

on the goods concerned, at the rate applying on the date of such loan, giving as

security, hiring out or transfer, on the basis of the type of goods and the customs

value ascertained or accepted on that date by the competent authorities.

Article 38

Articles 32 to 37 shall apply mutatis mutandis to capital goods and other

equipment belonging to persons engaged in a liberal profession and to legal persons

engaged in a non-profitmaking activity who transfer this activity from a third

country into the customs territory of the Community.

TITLE IX

PRODUCTS OBTAINED BY COMMUNITY FARMERS ON PROPERTIES

LOCATED IN A THIRD COUNTRY

Article 39

1. Subject to Articles 40 and 41, agricultural, stock-farming, beekeeping,

horticultural and forestry products from properties located in a third country

adjoining the customs territory of the Community, which are operated by agricultural

producers having their principal undertaking within the said customs territory and

adjacent to the third country concerned shall be admitted free of import duties.

2. To benefit from the provisions of paragraph 1, stock-farming products must

be derived from animals which originated in the Community or have entered into

free circulation therein.

Article 40

Relief shall be limited to products which have not undergone any treatment

other than that which normally follows their harvest or production.

Article 41

Relief shall be granted only for products brought into the customs territory

of the Community by the agricultural producer or on his behalf.

Article 42

Articles 39 to 41 shall apply mutatis mutandis to the products of fishing or

fish-farming activities carried out in the lakes or waterways bordering a Member

State and a third country by Community fishermen and to the products of hunting

activities carried out on such lakes or waterways by Community sportsmen.

TITLE X

SEEDS, FERTILIZERS AND PRODUCTS FOR THE TREATMENT OF SOIL AND

CROPS IMPORTED BY AGRICULTURAL PRODUCERS IN THIRD COUNTRIES

FOR USE IN PROPERTIES ADJOINING THOSE COUNTRIES

Article 43

Subject to Article 44, seeds, fertilizers and products for treatment of soil and

crops, intended for use on property located in the customs territory of the

Community adjoining a third country and operated by agricultural producers having

their principal undertaking within the said third country and adjacent to the customs

territory of the Community, shall be admitted free of import duties.

Article 44

1. Relief shall be limited to the quantities of seeds, fertilizers or other products

required for the purpose of operating the property.

2. It shall be granted only for seeds, fertilizers or other products imported

directly into the customs territory of the Community by the agricultural producer or

on his behalf.

3. Member States may make relief conditional upon the granting of reciprocal

treatment.

TITLE XI

GOODS CONTAINED IN TRAVELLERS’ PERSONAL LUGGAGE

Article 45

1. Subject to Articles 46 to 49, goods contained in the personal luggage of

travellers coming from a third country shall be admitted free of import duties,

provided such imports are of a non-commercial nature.

2. For the purposes of paragraph 1

(a) "personal luggage" means the whole of the luggage which a traveller is

in a position to submit to the customs authorities on his arrival in the

customs territory of the Community, as well as any luggage submitted to

this same authority at a later date, provided that evidence can be

produced to prove that it was registered, at the time of the traveller's

departure, as accompanied luggage with the company which transported

it into the customs territory of the Community from the third country of

departure.

IMPORT DUTIES

Without prejudice to Article 112(1)(b), portable containers holding fuel

shall not constitute personal luggage;

(b) "imports of a non-commercial nature" means imports which

are of an occasional nature, and

consist exclusively of goods for the personal use of the travellers

or their families, or of goods intended as presents; the nature and

quantity of such goods should not be such as might indicate that

they are being imported for commercial reasons.

Article 46

1. The relief referred to in Article 45(1) shall, in respect of the goods listed

below, apply subject to the following quantitative limits per traveller

(a) tobacco products

200 cigarettes, or

100 cigarillos (cigars of a maximum weight of three grams each), or

50 cigars, or

250 grams of smoking tobacco, or

a proportional assortment of these different products;

(b) alcohols and alcoholic beverages

distilled beverages and spirits of an alcoholic strength b volume

exceeding 22% volume; non-denatured ethyl alcohol of 80%

volume and over: one litre, or

distilled beverages and spirits, and aperitifs with a wine or

alcoholic base, tafia, sake or similar beverages, of an alcoholic

strength by volume not exceeding 22% volume; sparkling wines,

liqueur wines: two litres, or a proportional assortment of these

different products and

still wines: two litres;

(c) perfumes: 50 grams and

toilet waters: 0,25 litre;

(d) medicinal products: the quantity required to meet travellers’ personal

needs.

2. No relief for the goods referred to in paragraph 1(a) and (b) shall be granted

to travellers under seventeen years old.

Article 47

The relief referred to in Article 45 shall be granted up to a total value of the

equivalence of EUR 175, when converted to Maltese currency at the time of

importation, per traveller to goods other than those listed in Article 46.

However, Member States may reduce this amount to the equivalence of EUR

90, when converted to Maltese currency at the time of importation, for travellers

under fifteen years of age.

Article 48

Where the total value per traveller of two or more items exceeds the amounts

referred to in Article 47, relief up to those amounts shall be granted for such of the

items as would, if imported separately, have been granted relief, it being understood

that the value of an individual item cannot be split up.

Article 49

1. Member States may reduce the value and/or the quantities of goods allowed

to enter duty-free if they are imported by

persons residing in the frontier zone,

frontier workers,

the crews of means of transport used between third countries and the

Community.

These restrictions shall not apply where persons having their residence in

the frontier zone prove that they are not returning from the frontier zone of the

adjacent third country. They shall, however, still apply to frontier workers and to the

crew of means of transport used between third countries and the Community where

they import goods when travelling in the course of their work.

2. For the purposes of applying the provisions of paragraph 1

"frontier zone" means, without prejudice to existing conventions in this

respect, a zone which, as the crow flies, does not extend more than 15

kilometres from the frontier. The local administrative districts, part of

whose territory lies within the zone, shall also be considered to be part

of this frontier zone, Member States may grant exemptions therefrom,

"frontier worker" means any person whose normal activities require that

he should go to the other side of the frontier on his work days.

TITLE XII

EDUCATIONAL, SCIENTIFIC AND CULTURAL MATERIALS;

SCIENTIFIC INSTRUMENTS AND APPARATUS

Article 50

The educational, scientific and cultural materials listed in Annex I shall be

admitted free of import duties whoever the consignee and whatever the intended use

of such materials may be.

Article 51

The educational, scientific and cultural materials listed in Annex II shall be

admitted free of import duties provided they are intended

either for public educational, scientific or cultural establishments or

organizations,

or for the establishments or organizations in the categories specified

opposite each article in column 3 of the said Annex, on condition that

they have been approved by the competent authorities of the Member

States to receive such articles duty-free.

Article 52

1. Subject to Articles 53, 54, 56, 57 and 58, scientific instruments and

apparatus which are not included in Article 51 shall be admitted free of import duties

when they are imported exclusively for non commercial purposes.

2. The relief referred to in paragraph 1 shall be limited to scientific instruments

and apparatus which are intended for

either public establishments principally engaged in education or

scientific research and those departments of public establishments

which are principally engaged in education or scientific research,

IMPORT DUTIES

or private establishments principally engaged in education or scientific

research and approved by the competent authorities of the Member

States to receive such articles duty free.

Article 53

The relief shall also apply to

(a) spare parts, components or accessories specifically suitable for

scientific instruments or apparatus, provided that such spare parts,

components or accessories are imported at the same time as such

instruments or apparatus or, where they are imported subsequently, that

they can be identified as being intended for instruments or apparatus

-

which have previously been admitted duty free, provided that

such instruments or apparatus are still of a scientific nature at the

time when relief is requested for the specific spare parts,

components or accessories, or

-

which would be entitled to relief at the time when such relief is

requested for the specific spare parts, components or accessories;

(b) tools to be used for the maintenance, checking, calibration or repair of

scientific instruments or apparatus, provided that these tools are

imported at the same time as such instruments and apparatus or, where

they are imported subsequently, that they can be identified as being

intended for instruments or apparatus

-

which have previously been admitted duty free, provided that

such instruments or apparatus are still of a scientific nature at the

time when relief is requested for the tools, or

-

which would be entitled to relief at the time when such relief is

requested for the tools.

Article 54

For the purposes of Articles 52 and 53

"scientific instrument or apparatus" means any instrument or apparatus

which, by reason of its objective technical characteristics and the results

which it makes possible to obtain, is mainly or exclusively suited to

scientific activities,

"imported for non-commercial purposes" shall be considered to apply to

scientific instruments or apparatus intended to be used for non-

profitmaking scientific research or educational purposes.

(Article 55 omissis)

Article 56

If necessary, certain instruments or apparatus may be excluded from

entitlement to relief, where it is found that duty-free admission of such instruments

or apparatus is detrimental to the interests of Community industry in the production

sector concerned.

Article 57

1. The articles referred to in Article 51 and the scientific instruments or

apparatus which have been admitted duty-free in accordance with the conditions laid

down in Articles 53, 54 and 56 may not be lent, hired out or transferred, whether for

a consideration or free of charge, without prior notification to the competent

authorities.

2. Should an article be lent, hired out or transferred to an establishment or

organization entitled to benefit from relief pursuant to Article 51 or 52(2), the relief

shall continue to be granted provided the establishment or organisation uses the

article, instrument or apparatus for purposes which confer the right to such relief.

In other cases, loan, hiring out or transfer shall be subject to prior payment

of import duties, at the rate applying on the date of the loan, hiring out or transfer, on

the basis of the type of goods and the customs value ascertained or accepted on that

date by the competent authorities.

Article 58

1. Establishments or organizations referred to in Articles 51 and 52 which

cease to fulfil the conditions giving entitlement to relief, or which are proposing to

use articles admitted duty-free for purposes other than those provided for by those

Articles shall so inform the competent authorities.

2. Articles remaining in the possession of establishments or organizations

which cease to fulfil the conditions giving entitlement to relief shall be liable to the

relevant import duties at the rate applying on the date on which those conditions

cease to be fulfilled, on the basis of the type of article and the customs value

ascertained or accepted on that date by the competent authorities.

Articles used by the establishment or organization benefiting from the relief

for purposes other than those provided for in Articles 51 and 52 shall be liable to the

relevant import duties calculated as applicable on the date on which they are put to

another use, on the basis of the type of articles and the customs value ascertained or

accepted on that date by the competent authorities.

Article 59

Articles 56, 57 and 58 shall apply mutatis mutandis to the products referred

to in Article 53.

Article 59a

1. Equipment imported for non-commercial purposes by or on behalf of a

scientific research establishment or organization based outside the Community shall

be admitted free of import duties.

2. The relief shall be granted provided the equipment

(a) is intended for use by or with the agreement of the members or

representatives of the establishments and organizations referred to in

paragraph 1 in the context and within the limits of scientific cooperation

agreements the purpose of which is to carry out international scientific

research programmes in scientific research establishments based in the

Community and approved for that purpose by the competent authorities

of the Member States;

(b) remains the property of a natural or legal person resident outside the

Community during its stay in the customs territory of the Community.

3. Within the meaning of this Schedule

-

equipment is taken to mean instruments, apparatus, machines and their

accessories including spare parts and tools specially designed for their

maintenance, inspection, calibration or repair, used for the purpose of

scientific research,

-

equipment intended for use for the purpose of scientific research carried

out for non-profit making purposes is considered to be "imported for

non-commercial purposes".

Article 59b

1. Equipment referred to in Article 59a which has been admitted duty-free in

accordance with the conditions laid down in the said Article may not be lent, hired

out or transferred, whether for a consideration or free of charge, without prior

notification to the competent authorities.

2. Should equipment be lent, hired out or transferred to an establishment or

organization entitled to benefit from relief pursuant to Article 59a, the relief shall

continue to be granted provided the establishment or organization uses the

equipment for purposes which confer the right to such relief.

In other cases, and without prejudice to the application of Articles 52 and

53, loan, hiring out or transfer shall be subject to prior payment of import duties, at

the rate applying on the date of the loan, hiring out or transfer, on the basis of the

type of equipment and the customs value ascertained or accepted on that date by the

competent authorities.

3. Establishments or organizations referred to in Article 59a (1) which no

longer fulfil the conditions to qualify for relief or which are proposing to use

equipment admitted duty-free for purposes other than those provided for by that

Article shall so inform the competent authorities.

4. Equipment used by establishments or organizations which cease to fulfil the

conditions giving entitlement to relief shall be liable to the relevant import duties at

the rate applying on the date on which those conditions cease to be fulfilled, on the

basis of the type of article and the customs value ascertained or accepted on that date

by the competent authorities.

Without prejudice to Articles 52 and 53, equipment used by the

establishment or organization benefiting from the relief for purposes other than those

provided for in Article 59a shall be liable to the relevant import duties calculated as

applicable on the date on which it is put to another use, on the basis of the type of

equipment and the customs value ascertained or accepted on that date by the

competent authorities.

TITLE XIII

LABORATORY ANIMALS AND BIOLOGICAL OR CHEMICAL SUBSTANCES

INTENDED FOR RESEARCH

Article 60

1. Relief from import duties shall be granted in respect of

(a) animals specially prepared for laboratory use;

(b) biological or chemical substances which are imported exclusively for

non-commercial purposes.

2. The relief referred to in paragraph 1 shall be limited to animals and

biological or chemical substances which are intended for

-

either public establishments principally engaged in education or

scientific research and those departments of public establishments

which are principally engaged in education or scientific research, or

-

private establishments principally engaged in education or scientific

research and authorized by the competent authorities of the Member

States to receive such articles duty-free.

3. The list referred to in subparagraph 1(b) may include only biological or

chemical substances for which there is no equivalent production in the customs

territory of the Community and which, on account of their specificity or degree of

purity, are mainly or exclusively suited to scientific research.

TITLE XIV

THERAPEUTIC SUBSTANCES OF HUMAN ORIGIN AND BLOOD-GROUPING

AND TISSUE-TYPING REAGENTS

Article 61

1. Subject to Article 62, the following shall be admitted free of import duties

(a) therapeutic substances of human origin;

(b) blood-grouping reagents;

(c) tissue-typing reagents.

2. For the purposes of paragraph 1

-

"therapeutic substances of human origin" means human blood and its

derivatives (whole human blood, dried human plasma, human albumin

and fixed solutions of human plasma protein, human immunoglobulin

and human fibrinogen),

-

"blood-grouping reagents" means all reagents, whether of human,

animal, plant or other origin used for blood-type grouping and for the

detection of blood incompatibilities,

-

"tissue-typing reagents" means all reagents whether of human, animal,

plant or other origin used for the determination of human tissue-types.

Article 62

Relief shall be limited to products which

(a) are intended for institutions or laboratories approved by the competent

authorities, for use exclusively for non-commercial medical or scientific

purposes;

(b) are accompanied by a certificate of conformity issued by a duly

authorized body in the third country of departure;

(c) are in containers bearing a special label identifying them.

Article 63

Relief shall include the special packaging essential for the transport of

therapeutic substances of human origin or blood-grouping or tissue-typing reagents

and also any solvents and accessories needed for their use which may be included in

the consignments.

TITLE XIVa

INSTRUMENTS AND APPARATUS INTENDED FOR MEDICAL RESEARCH,

ESTABLISHING MEDICAL DIAGNOSES OR CARRYING OUT MEDICAL

TREATMENT

Article 63a

1. Instruments and apparatus intended for medical research, establishing

medical diagnoses or carrying out medical treatment which are donated either by a

charitable or philanthropic organization or by a private individual to health

authorities, hospital departments or medical research institutions approved by the

competent authorities of the Member States to receive such articles duty free, or

which are purchased by such health authorities, hospitals or medical research

institutions entirely with funds supplied by a charitable or philanthropic organization

or with voluntary contributions, shall be admitted free of import duties, always

provided that it is established that

(a) the donation of the instruments or apparatus in question does not

conceal any commercial intent on the part of the donor; and

(b) the donor is in no way connected with the manufacturer of the

instruments or apparatus for which relief is requested.

2. The relief shall also apply, subject to the same conditions, to

(a) spare parts, components or accessories specifically suitable for the

above instruments or apparatus, provided that these spare parts,

components or accessories are imported at the same time as such

instruments and apparatus or, where they are imported subsequently,

that they can be identified as being intended for instruments or

apparatus previously admitted duty free;

(b) tools to be used for the maintenance, checking, calibration or repair of

instruments or apparatus, provided that these tools are imported at the

same time as such instruments and apparatus or, where they are

imported subsequently, that they can be identified as being intended for

instruments or apparatus previously admitted duty free.

Article 63b

For the purposes of Article 63a, and in particular with regard to the

instruments or apparatus and the recipient bodies referred to therein, Articles 56, 57

and 58 shall apply mutatis mutandis.

TITLE XIVb

REFERENCE SUBSTANCES FOR THE QUALITY CONTROL

OF MEDICINAL PRODUCTS

Article 63c

Consignments which contain samples of reference substances approved by

the World Health Organization for the quality control of materials used in the

manufacture of medicinal products and which are addressed to consignees

authorized by the competent authorities of the Member States to receive such

consignments free of duty shall be admitted free of import duties.

TITLE XV

PHARMACEUTIC PRODUCTS USED AT INTERNATIONAL SPORTS EVENTS

Article 64

Pharmaceutical products for human or veterinary medical use by persons or

animals coming from third countries to participate in international sports events

organized in the customs territory of the Community, shall, within the limits

necessary to meet their requirements throughout their stay in that territory, be

admitted free of import duties.

TITLE XVI

GOODS FOR CHARITABLE OR PHILANTHROPIC ORGANIZATIONS

ARTICLES INTENDED FOR THE BLIND AND OTHER HANDICAPPED

PERSONS

For general purposes

Article 65

1. Subject to Articles 67 and 68, the following shall be admitted free of import

duties, in so far as this does not give rise to abuses or major distortions of

competition

(a) basic necessities imported by State organizations or other charitable or

philanthropic organizations approved by the competent authorities for

distribution free of charge to needy persons;

(b) goods of every description sent free of charge, by a person or an

organization established in a third country, and without any commercial

intent on the part of the sender, to State organizations or other charitable

or philanthropic organizations approved by the competent authorities, to

be used for fund-raising at occasional charity events for the benefit of

needy persons;

(c) equipment and office materials sent free of charge, by a person or an

organization established outside the customs territory of the

Community, and without any commercial intent on the part of the

sender, to charitable or philanthropic organizations approved by the

competent authorities, to be used solely for the purpose of meeting their

operating needs or carrying out their charitable or philanthropic aims.

2. For the purposes of paragraph 1(a), "basic necessities" means those goods

required to meet the immediate needs of human beings, e.g. food, medicine, clothing

and bed-clothes.

Article 66

No relief shall be granted for

(a) alcoholic products;

(b) tobacco or tobacco products;

(c) coffee and tea;

(d) motor vehicles other than ambulances.

Article 67

Relief shall be granted only to organizations the accounting procedures of

which enable the competent authorities to supervise their operations and which offer

all the guarantees considered necessary.

Article 68

1. The organization benefiting from the relief may not lend, hire out or

transfer, whether for a consideration or free of charge, the goods and equipment

referred to in Article 65 for purposes other than those laid down in paragraph 1(a)

and (b) of that Article without prior notification to the competent authorities.

2. Should goods and equipment be lent, hired out or transferred to an

organization entitled to benefit from relief pursuant to Articles 65 and 67, the relief

shall continue to be granted provided the latter uses the goods and equipment for

purposes which confer the right to such relief.

In other cases, loan, hiring out or transfer shall be subject to prior payment

of import duties, at the rate applying on the date of the loan, hiring out or transfer, on

the basis of the type of goods or equipment and the customs value ascertained or

accepted on that date by the competent authorities.

Article 69

1. Organizations referred to in Article 65 which cease to fulfil the conditions

giving entitlement to relief, or which are proposing to use goods and equipment

admitted duty-free for purposes other than those provided for by that Article, shall so

inform the competent authorities.

2. Goods and equipment remaining in the possession of organizations which

cease to fulfil the conditions giving entitlement to relief shall be liable to the

relevant import duties at the rate applying on the date on which those conditions

cease to be fulfilled, on the basis of the type of goods and equipment and the

customs value as ascertained or accepted on that date by the competent authorities.

3. Goods and equipment used by the organization benefiting from the relief for

purposes other than those provided for in Article 65 shall be liable to the relevant

import duties at the rate applying on the date on which they are put to another use, on

the basis of the type of goods and equipment and the customs value as ascertained or

accepted on that date by the competent authorities.

B.

For the benefit of handicapped persons

1. Articles for the use of the blind

Article 70

Articles specially designed for the educational, scientific or cultural

advancement of blind persons, as specified in Annex III, shall be admitted free of

import duties.

Article 71

Articles specially designed for the educational, scientific or cultural

advancement of blind persons, as specified in Annex IV, shall be admitted free of

import duties provided that they are imported by

-

either blind persons themselves for their own use,

-

or institutions or organizations concerned with the education of or the

provision of assistance to the blind, approved by the competent

authorities of the Member States for the purpose of duty-free entry of

these articles.

The relief referred to in the first paragraph shall apply to spare parts,

components or accessories specifically for the articles in question, and to the tools to

be used for the maintenance, checking, calibration or repair of the said articles,

provided that such spare parts, components, accessories or tools are imported at the

same time as the said articles or, if imported subsequently, that they can be identified

as being intended for articles previously admitted duty-free, or which would be

entitled to relief at the time when such relief is requested for the specific spare parts,

components or accessories and tools in question.

2. Articles for the use of other handicapped persons

Article 72

1. Articles specially designed for the education, employment or social

advancement of physically or mentally handicapped persons other than blind persons

shall be admitted free of import duties where they are imported

-

either by handicapped persons themselves for their own use;

-

or by institutions or organizations that are principally engaged in the

education of or the provision of assistance to handicapped persons and

are authorized by the competent authorities of the Member States to

receive such articles duty free.

2. The relief referred to in paragraph 1 shall apply to spare parts, components

or accessories specifically for the articles in question, and to the tools to be used for

the maintenance, checking, calibration or repair of the said articles provided that

such spare parts, components, accessories or tools are imported at the same time as

the said articles, or, where they are imported subsequently, that they can be

identified as being intended for articles which were previously admitted duty free, or

which would be entitled to relief at the time when such relief is requested for the

specific spare parts, components or accessories and tools in question.

Article 73

If necessary, certain articles may be excluded from entitlement to relief,

where it is found that duty-free admission of such articles is detrimental to the

interests of Community industry in the production sector concerned.

(Article 74 omissis)

3. Common provisions

Article 75

The direct grant of relief, for their own use, to blind persons or to other

handicapped persons, as provided for in the first indent of Article 71 and the first

indent of Article 72(1), shall be subject to the condition that the provisions in force

in the Member States enable the persons concerned to establish their status as blind

or handicapped persons entitled to such relief.

Article 76

1. Articles imported duty-free by the persons referred to in Articles 71 and 72

may not be lent, hired out or transferred, whether for a consideration or free of

charge, without prior notification thereof to the competent authorities.

2. Should an article be lent, hired out or transferred to a person, institution or

organization entitled to benefit from relief pursuant to Articles 71 and 72, the relief

shall continue to be granted provided the person, institution or organization uses the

article for purposes which confer the right of such relief.

In other cases, loan, hiring out or transfer shall be subject to prior payment

of import duties, at the rate applying on the date of the loan, hiring out or transfer, on

the basis of the type of goods or equipment and the customs value ascertained or

accepted on that date by the competent authorities.

Article 77

1. Articles imported by institutions or organizations eligible for relief in

accordance with the conditions laid down in Articles 71 and 72 may be lent, hired

out or transferred, whether for a consideration or free of charge, by these institutions

or organizations on a non-profit-making basis to the blind and other handicapped

persons with whom they are concerned, without payment of the corresponding

customs duties.

2. No loan, hiring out or transfer may be effected under conditions other than

those provided for in paragraph 1 unless the competent authorities have first been

informed. Should an article be lent, hired out or transferred to a person, institution or

organization entitled to benefit from relief pursuant to the first paragraph of Article

71 or Article 72(1), the relief shall continue to be granted provided the person,

institution or organization uses the article for purposes which confer the right of

such relief.

In other cases, loan, hiring out or transfer shall be subject to prior payment

of customs duties, at the rate applying on the date of the loan, hiring out or transfer,

on the basis of the type of goods or equipment and the customs value ascertained or

accepted on that date by the competent authorities.

Article 78

1. Institutions or organizations referred to in Articles 71 and 72 which cease to

fulfil the conditions giving entitlement to duty-free admission, or which are

proposing to use articles admitted duty-free for purposes other than those provided

for by those Articles shall so inform the competent authorities.

2. Articles remaining in the possession of institutions or organizations which

cease to fulfil the conditions giving entitlement to relief shall be liable to the

relevant import duties at the rate applying on the date on which those conditions

cease to be fulfilled, on the basis of the type of goods and the customs value

ascertained or accepted on that date by the competent authorities.

3. Articles used by the institution or organization benefiting from the relief for

purposes other than those provided for in Articles 71 and 72 shall be liable to the

relevant import duties at the rate applying on the date on which they are put to

another use, on the basis of the type of goods and the customs value ascertained or

accepted on that date by the competent authorities.

C.

For the benefit of disaster victims

Article 79

1. Subject to Articles 80 to 85, goods imported by State organizations or other

charitable or philanthropic organizations approved by the competent authorities shall

be admitted free of import duties where they are intended

(a) for distribution free of charge to victims of disasters affecting the

territory of one or more Member States; or

(b) to be made available free of charge to the victims of such disasters,

while remaining the property of the organizations in question.

2. Goods imported for free circulation by disaster-relief agencies in order to

meet their needs during the period of their activity shall also be granted the relief

referred to in paragraph 1, under the same conditions.

Article 80

No relief shall be granted for materials and equipment intended for

rebuilding disaster areas.

Article 81

Granting of the relief shall be subject to a decision by the Commission,

acting at the request of the Member State or States concerned in accordance with an

emergency procedure entailing the consultation of the other Member States. This

decision shall, where necessary, lay down the scope and the conditions of the relief.

Pending notification of the Commission's decision, Member States affected

by a disaster may authorize the suspension of any import duties chargeable on goods

imported for the purposes described in Article 79, subject to an undertaking by the

importing organization to pay such duties if relief is not granted.

Article 82

Relief shall be granted only to organizations the accounting procedures of

which enable the competent authorities to supervise their operations and which offer

all the guarantees considered necessary.

Article 83

1. The organizations benefiting from the relief may not lend, hire out or

transfer, whether for consideration or free of charge, the goods referred to in Article

79(1) under conditions other than those laid down in that Article without prior

notification thereof to the competent authorities.

2. Should goods be lent, hired out or transferred to an organization itself

entitled to benefit from relief pursuant to Article 79, the relief shall continue to be

granted, provided the latter uses the goods for purposes which confer the right to

such relief.

In other cases, loan, hiring out or transfer shall be subject to prior payment

of import duties at the rate applying on the date of the loan, hiring out or transfer, on

the basis of the type of goods and the customs value ascertained or accepted on that

date by the competent authorities.

Article 84

1. The goods referred to in Article 79(1)(b), after they cease to be used by

d i s a s t e r v i ct i m s , m a y n o t b e l e n t , h i r e d o u t o r t r a n s f e r r e d , w h e t h e r f o r a

consideration or free of charge, unless the competent authorities are notified in

advance.

2. Should goods be lent, hired out or transferred to an organization itself

entitled to benefit from relief pursuant to Article 79 or, if appropriate, to an

organization entitled to benefit from relief pursuant to Article 65(1)(a), the relief

shall continue to be granted, provided such organizations use them for purposes

which confer the right to such relief.

In other cases, loan, hiring out or transfer shall be subject to prior payment

of import duties at the rate applying on the date of the loan, hiring out or transfer, on

the basis of the type of goods and the customs value ascertained or accepted on that

date by the competent authorities.

Article 85

1. Organizations referred to in Article 79 which cease to fulfil the conditions

giving entitlement to relief, or which are proposing to use the goods admitted duty-

free for purposes other than those provided for by that Article, shall so inform the

competent authorities.

2. In the case of goods remaining in the possession of organizations which

cease to fulfil the conditions giving entitlement to relief, when these are transferred

to an organization itself entitled to benefit from relief pursuant to Article 79 or, if

appropriate, to an organization entitled to benefit from relief pursuant to Article

65(1)(a), relief shall continue to be granted, provided the organization uses the

goods in question for purposes which confer the right to such relief. In other cases,

the goods shall be liable to the relevant import duties at the rate applying on the date

on which those conditions cease to be fulfilled, on the basis of the type of goods and

the customs value ascertained or accepted on that date by the competent authorities.

IMPORT DUTIES

3. Goods used by the organization benefiting from the relief for purposes other

than those provided for in Article 79 shall be liable to the relevant import duties at

the rate applying on the date on which they are put to another use, on the basis of the

type of goods and the customs value ascertained or accepted on that date by the

competent authorities.

TITLE XVII

HONORARY DECORATIONS OR AWARDS

Article 86

On production of satisfactory evidence to the competent authorities by the

persons concerned, and provided the operations involved are not in any way of a

commercial character, the following shall be admitted free of import duties

(a) decorations conferred by governments of third countries on persons

whose normal place of residence is in the customs territory of the

Community;

(b) cups, medals and similar articles of an essentially symbolic nature

which, having been awarded in a third country to persons having their

normal place of residence in the customs territory of the Community as

a tribute to their activities in fields such as the arts, the sciences, sport

or the public service or as in recognition for merit at a particular event,

are imported into the customs territory of the Community by such

persons themselves;

(c) cups, medals and similar articles of an essentially symbolic nature

which are given free of charge by authorities or persons established in a

third country to be presented in the customs territory of the Community

for the same purposes as those referred to in (b);

(d) awards, trophies and souvenirs of a symbolic nature and of limited

value intended for distribution free of charge to persons normally

resident in third countries at business conferences or similar

international events; their nature, unitary value or other features, must

not be such as might indicate that they are being imported for

commercial reasons.

TITLE XVIII

PRESENTS RECEIVED IN THE CONTEXT OF INTERNATIONAL RELATIONS

Article 87

Without prejudice, where relevant, to Articles 45 to 49, and subject to

Articles 88 and 89 below, relief shall be granted for goods

(a) imported into the customs territory of the Community by persons who

have paid an official visit to a third country and who have received them

on this occasion as gifts from the host authorities;

(b) imported into the customs territory of the Community by persons

coming to pay an official visit in the customs territory of the

Community and who intend to offer them on that occasion as gifts to the

host authorities;

(c) sent as gifts, in token of friendship or goodwill, by an official body,

public authority or group, carrying on an activity in the public interest

which is located in a third country, to an official body, public authority

or group carrying on an activity in the public interest which is located in

the customs territory of the Community and approved by the competent

authorities to receive such articles free of duty.

Article 88

No relief shall be granted for alcoholic products, tobacco or tobacco

products.

Article 89

Relief shall be granted only

-

where the articles intended as gifts are offered on an occasional basis,

-

where they do not, by their nature, value or quantity, reflect any

commercial interest,

-

if they are not used for commercial purposes.

TITLE XIX

GOODS TO BE USED BY MONARCHS OR HEADS OF STATE

Article 90

The following shall be admitted free of import duties, within the limits and

under the conditions laid down by the competent authorities

(a) gifts to reigning monarchs and heads of State;

(b) goods to be used or consumed by reigning monarchs and heads of State

of third countries, or persons officially representing them, during their

official stay in the customs territory of the Community. However, relief

may be made subject, by the Member State of importation, to reciprocal

treatment.

The provisions of the preceding subparagraph are also applicable to persons

enjoying prerogatives at international level analogous to those enjoyed by reigning

monarchs or heads of State.

TITLE XX

GOODS IMPORTED FOR TRADE PROMOTION PURPOSES

A.

Samples of goods of negligible value

Article 91

1. Without prejudice to Article 95(1)(a), samples of goods which are of

negligible value and can be used only to solicit orders for goods of the type they

represent with a view to their being imported into the customs territory of the

Community shall be admitted free of import duties.

2. The competent authorities may require that certain articles, to qualify for

relief, be rendered permanently unusable by being torn, perforated, or clearly and

indelibly marked, or by any other process, provided such operation does not destroy

their character as samples.

3. For the purposes of paragraph 1, "samples of goods" means any article

representing a type of goods whose manner of presentation and quantity, for goods

of the same type or quality, rule out its use for any purpose other than that of seeking

orders.

IMPORT DUTIES

Printed matter and advertising material

Article 92

Subject to Article 93, printed advertising matter such as catalogues, price

lists, directions for use or brochures shall be admitted free of import duties, provided

that they relate to

(a) goods for sale or hire, or

(b) transport, commercial insurance or banking services offered by a person

established outside the customs territory of the Community.

Article 93

The relief referred to in Article 92 shall be limited to printed advertisements

which fulfil the following conditions

(a) printed matter must clearly display the name of the undertaking which

produces, sells or hires out the goods, or which offers the services to

which it refers;

(b) each consignment must contain no more than one document or a single

copy of each document if it is made up of several documents.

Consignments comprising several copies of the same document may

nevertheless be granted relief, provided their total gross weight does not

exceed one kilogram;

(c) printed matter may not be the subject of grouped consignments from the

same consignor to the same consignee.

Article 94

Articles for advertising purposes, of no intrinsic commercial value, sent free

of charge by suppliers to their customers, which, apart from their advertising

function, are not capable of being used otherwise, shall also be admitted free of

import duties.

Products used or consumed at a trade fair or similar event

Article 95

1. Subject to Articles 96 to 99, the following shall be admitted free of import

(a) small representative samples of goods manufactured outside the

customs territory of the Community intended for a trade fair or similar

event;

(b) goods imported solely in order to be demonstrated or in order to

demonstrate machines and apparatus, manufactured outside the customs

territory of the Community and displayed at a trade fair or similar event;

(c) various materials of little value such as paints, varnishes, wallpaper,

etc., used in the building, fitting-out and decoration of temporary stands

occupied by representatives of third countries at a trade fair or similar

event, which are destroyed by being used;

(d) printed matter, catalogues, prospectuses, price lists, advertising posters,

calendars, whether or not illustrated, unframed photographs and other

articles supplied free of charge in order to advertise goods manufactured

outside the customs territory of the Community and displayed at a trade

fair or similar event.

2. For the purposes of paragraph 1, "trade fair or similar event" means

(a) exhibitions, fairs, shows and similar events connected with trade,

industry, agriculture or handicrafts;

(b) exhibitions and events held mainly for charitable reasons;

(c) exhibitions and events held mainly for scientific, technical, handicraft,

artistic, educational or cultural, or sporting reasons, for religious

reasons or for reasons of worship, trade union activity or tourism, or in

order to promote international understanding;

(d) meetings of representatives of international organizations or collective

bodies;

(e) official or commemorative ceremonies and gatherings;

but not exhibitions staged for private purposes in commercial stores or premises to

sell goods of third countries.

Article 96

The relief referred to in Article 95(1)(a) shall be limited to samples which

(a) are imported free of charge as such from third countries or are obtained

at the exhibition from goods imported in bulk from those countries;

(b) are exclusively distributed free of charge to the public at the exhibition

for use or consumption by the persons to whom they have been offered;

(c) are identifiable as advertising samples of low unitary value;

(d) are not easily marketable and, where appropriate, are packaged in such a

way that the quantity of the item involved is lower than the smallest

quantity of the same item actually sold on the market;

(e) in the case of foodstuffs and beverages not packaged as mentioned in

(d), are consumed on the spot at the exhibition;

(f)

in their total value and quantity, are appropriate to the nature of the

exhibition, the number of visitors and the extent of the exhibitor's

participation.

Article 97

The relief referred to in Article 95(1)(b) shall be limited to goods which are

(a) consumed or destroyed at the exhibition; and

(b) are appropriate, in their total value and quantity, to the nature of the

exhibition, the number of visitors and the extent of the exhibitor's

participation.

Article 98

The relief referred to in Article 95(1)(d) shall be limited to printed matter

and articles for advertising purposes which

(a) are intended exclusively to be distributed free of charge to the public at

the place where the exhibition is held;

(b) in their total value and quantity, are appropriate to the nature of the

exhibition, the number of visitors and the extent of the exhibitor’s

participation.

Article 99

The relief referred to in Article 95(1)(a) and (b) shall not be granted for

(a) alcoholic products;

(b) tobacco or tobacco products;

(c) fuels, whether solid, liquid or gaseous.

TITLE XXI

GOODS IMPORTED FOR EXAMINATION, ANALYSIS OR TEST PURPOSES

Article 100

Subject to Articles 101 to 106, goods which are to undergo examination,

analysis or tests to determine their composition, quality or other technical

characteristics for purposes of information or industrial or commercial research shall

be admitted free of import duties.

Article 101

Without prejudice to Article 104, the relief referred to in Article 100 shall be

granted only on condition that the goods to be examined, analysed or tested are

completely used up or destroyed in the course of the examination, analysis or testing.

Article 102

Goods used in examination, analysis or tests which in themselves constitute

sales promotion operations shall not enjoy relief.

Article 103

Relief shall be granted only in respect of the quantities of goods which are

strictly necessary for the purpose for which they are imported. These quantities shall

in each case be determined by the competent authorities, taking into account the said

purpose.

Article 104

1. The relief referred to in Article 100 shall cover goods which are not

completely used up or destroyed during examination, analysis or testing, provided

that the products remaining are, with the agreement and under the supervision of the

competent authorities

-

completely destroyed or rendered commercially

valueless

on

completion of examination, analysis or testing, or

-

surrendered to the State without causing it any expense, where this is

possible under national law, or

-

in duly justified circumstances, exported outside the customs territory

of the Community.

2. For the purposes of paragraph 1, "products remaining" means products

resulting from the examination, analysis or tests or goods not actually used.

Article 105

Save where Article 104(1) is applied, products remaining at the end of the

examinations, analyses or tests referred to in Article 100 shall be subject to the

relevant import duties at the rate applying on the date of completion of the

examinations, analyses or tests, on the basis of the type of goods and the customs

value ascertained or accepted on that date by the competent authorities.

However, the interested party may, with the agreement and under the

supervision of the competent authorities, convert products remaining to waste or

scrap. In this case, the import duties shall be those applying to such waste or scrap at

the time of conversion.

Article 106

The period within which the examinations, analyses or tests must be carried

out and the administrative formalities to be completed in order to ensure the use of

the goods for the purposes intended shall be determined by the competent

authorities.

TITLE XXII

CONSIGNMENTS SENT TO ORGANIZATIONS PROTECTING COPYRIGHTS

OR INDUSTRIAL AND COMMERCIAL PATENT RIGHTS

Article 107

Trademarks, patterns or designs and their supporting documents, as well as

applications for patents for invention or the like, to be submitted to the bodies

competent to deal with the protection of copyrights or the protection of industrial or

commercial patent rights, shall be admitted free of import duties.

TITLE XXIII

TOURIST INFORMATION LITERATURE

Article 108

Without prejudice to Articles 50 to 59, the following shall be admitted free

of import duties

(a) documentation (leaflets, brochures, books, magazines, guidebooks,

posters whether or not framed, unframed photographs and photographic

enlargements, maps whether or not illustrated, window transparencies,

and illustrated calendars) intended to be distributed free of charge and

the principal purpose of which is to encourage the public to visit foreign

countries, in particular in order to attend cultural, tourist, sporting,

religious or trade or professional meetings or events, provided that such

literature contains not more than 25% of private commercial advertising

matter, excluding all private commercial advertising for Community

firms, and that the general nature of its promotional aims is evident;

(b) foreign hotel lists and yearbooks published by the official tourist

agencies, or under their auspices, and timetables for foreign transport

services, where such literature is intended to be distributed free of

charge and contains not more than 25% of private commercial

advertising, excluding all private commercial advertising for

Community firms;

(c) reference material supplied to accredited representatives or

correspondents appointed by official national tourist agencies and not

intended for distribution, viz. yearbooks, lists of telephone or telex

numbers, hotel lists, fairs catalogues, specimens of craft goods of

negligible value, and literature on museums, universities, spas or other

similar establishments.

TITLE XXIV

MISCELLANEOUS DOCUMENTS AND ARTICLES

Article 109

The following shall be admitted free of import duties

(a) documents sent free of charge to the public services of Member States;

(b) publications of foreign governments and publications of official

IMPORT DUTIES

international bodies intended for distribution without charge;

(c) ballot papers for elections organized by bodies set up in third countries;

(d) objects to be submitted as evidence or for like purposes to the courts or

other official agencies of the Member States;

(e) specimen signatures and printed circulars concerning signatures sent as

part of customary exchanges of information between public services or

banking establishments;

(f)

official printed matter sent to the central banks of the Member States;

(g) reports, statements, notes, prospectuses, application forms and other

documents drawn up by companies registered in a third country and sent

to the bearers or subscribers of securities issued by such companies;

(h) recorded media (punched cards, sound recordings, microfilms, etc.)

used for the transmission of information sent free of charge to the

addressee, in so far as duty-free admission does not give rise to abuses

or to major distortions of competition;

(i)

files, archives, printed forms and other documents to be used in

international meetings, conferences or congresses, and reports on such

gatherings;

(j)

plans, technical drawings, traced designs, descriptions and other similar

documents imported with a view to obtaining or fulfilling orders in third

countries or to participating in a competition held in the customs

territory of the Community;

(k) documents to be used in examinations held in the customs territory of

the Community by institutions set up in third countries;

(l) printed forms to be used as official documents in the international

movement of vehicles or goods, within the framework of international

conventions;

(m) printed forms, labels, tickets and similar documents sent by transport

undertakings or by undertakings of the hotel industry in a third country

to travel agencies set up in the customs territory of the Community;

(n) printed forms and tickets, bills of lading, way-bills and other

commercial or office documents which have been used;

(o) official printed forms from third country or international authorities,

and printed matter conforming to international standards sent for

distribution by third country associations to corresponding associations

located in the customs territory of the Community;

(p) photographs, slides and stereotype mats for photographs, whether or not

captioned, sent to press agencies or newspaper or magazine publishers;

(q) tax and similar stamps proving payment of charges in third countries.

TITLE XXV

ANCILLARY MATERIALS FOR THE STOWAGE AND PROTECTION OF

GOODS DURING THEIR TRANSPORT

Article 110

The various materials such as rope, straw, cloth, paper and cardboard, wood

and plastics which are used for the stowage and protection - including heat

protection - of goods during their transport from a third country to the customs

territory of the Community, not normally reusable, shall be admitted free of import

TITLE XXVI

LITTER, FODDER AND FEEDINGSTUFFS FOR ANIMALS

DURING THEIR TRANSPORT

Article 111

Litter, fodder and feedingstuffs of any description put on board the means of

transport used to convey animals from a third country to the customs territory of the

Community for the purpose of distribution to the said animals during the journey

shall be admitted free of import duties.

TITLE XXVII

FUEL AND LUBRICANTS PRESENT IN LAND MOTOR VEHICLES

AND SPECIAL CONTAINERS

Article 112

1. Subject to the provisions of Articles 113 to 115

(a) fuel contained in the standard tanks of

private and commercial motor vehicles and motor cycles,

special containers,

entering the customs territory of the Community;

(b) fuel contained in portable tanks carried by private motor vehicles and

motor cycles, with a maximum of 10 litres per vehicle and without

prejudice to national provisions on the holding and transport of fuel;

shall be admitted free of import duties.

2. For the purposes of paragraph 1

(a) "commercial motor vehicle" means any motorized road vehicle

(including tractors with or without trailers) which by its type of

construction and its equipment is designed for and capable of

transporting, whether for payment or not

more than nine persons including the driver,

goods,

and any road vehicle for a special purpose other than transport as

such;

(b) "private motor vehicle" means any motor vehicle not covered by the

definition set out in (a);

(c) "standard tanks" means

the tanks permanently fixed by the manufacturer to all motor

vehicles of the same type as the vehicle in question and whose

permanent fitting enables fuel to be used directly, both for the

purpose of propulsion and, where appropriate, for the operation,

during transport, of refrigeration systems and other systems.

Gas tanks fitted to motor vehicles designed for the direct use of

gas as a fuel and tanks fitted to the other systems with which the

vehicle may be equipped shall also be considered to be standard

tanks,

tanks permanently fixed by the manufacturer to all containers of

the same type as the container in question and whose permanent

fitting enables fuel to be used directly for the operation, during

transport, of the refrigeration systems and other systems with

which special containers are equipped;

(d) "special container" means any container fitted with specially designed

apparatus for refrigeration systems, oxygenation systems, thermal

insulation systems, or other systems.

Article 113

As regards the fuel contained in the standard tanks of commercial motor

vehicles and special containers, Member States may limit application of the relief to

200 litres per vehicle, per special container and per journey.

Article 114

Member States may limit the amount of duty-free fuel allowed in the case

of

-

commercial motor vehicles engaged in international transport into their

frontier zone to a maximum depth of 25 km as the crow flies, provided

such journeys are made by persons residing in the frontier zone,

-

private motor vehicles belonging to persons residing in the frontier zone

specified in Article 49(2).

Article 115

Fuel admitted duty-free under Articles 112 to 114 may not be used in a

vehicle other than that in which it was imported nor be removed from that vehicle

and stored, except during necessary repairs to that vehicle, nor be transferred,

whether for a consideration or free of charge, by the person benefiting from the

relief.

Non-compliance with the preceding paragraph shall give rise to application

of the import duties relating to the products in question at the rate in force on the

date of such non-compliance, on the basis of the type of goods and the customs value

ascertained or accepted on that date by the competent authorities.

Article 116

The relief referred to in Article 112 shall also apply to the lubricants present

in the motor vehicles and required for their normal operation during the journey in

question.

TITLE XXVIII

MATERIALS FOR THE CONSTRUCTION, UPKEEP OR ORNAMENTATION

OF MEMORIALS TO, OR CEMETERIES FOR, WAR VICTIMS

Article 117

Goods of every description, imported by organizations authorized for this

purpose by the competent authorities, to be used for the construction, upkeep or

ornamentation of cemeteries and tombs of, and memorials to, war victims of third

countries who are buried in the customs territory of the Community, shall be

admitted free of import duties.

TITLE XXIX

COFFINS, FUNERARY URNS AND ORNAMENTAL FUNERARY ARTICLES

Article 118

1. The following shall be admitted free of import duties

(a) coffins containing bodies and urns containing the ashes of deceased

persons, as well as the flowers, funeral wreaths and other ornamental

objects normally accompanying them;

(b) flowers, wreaths and other ornamental objects brought by persons

resident in third countries attending a funeral or coming to decorate

graves in the customs territory of the Community, provided these

importations do not reflect, by either their nature or their quantity, any

commercial intent.

(Chapter II (Articles 119 – 126) omissis)

CHAPTER III

GENERAL AND FINAL PROVISIONS

Article 127

Subject to paragraph 2, the provisions of Chapter I shall apply both to goods

declared for free circulation coming directly from third countries and to goods

declared for free circulation after having been subject to another customs procedure.

Article 128

Where relief from import duties is granted conditional upon goods being put

to a particular use by the recipient, only the competent authorities of the Member

State in whose territory the said goods are to be put to such a use may grant this

relief.

Article 129

The competent authorities of the Member States shall take all appropriate

measures to ensure that goods placed in free circulation, where relief from import

duties is granted conditional upon goods being put to a particular use by the

recipient, may not be used for other purposes without the relevant import duties

being paid, unless such alternative use is in conformity with the conditions laid

down by this Schedule.

Article 130

Where the same person simultaneously fulfils the conditions required for the

grant of relief from import or export duties under different provisions of this

Schedule, the provisions in question shall apply concurrently.

Article 131

Where this Schedule provides that the granting of relief shall be subject to

the fulfilment of certain conditions, the person concerned shall, to the satisfaction of

the competent authorities, furnish proof that these conditions have been met.

Article 132

In the event of duty-free importation being granted within the limit of an

amount determined in EUR, Member States may round-off, upwards or downwards,

the sum arrived at by converting that amount into the national currency.

Member States may also maintain unamended the exchange value in national

IMPORT DUTIES

currency of the amount determined in EUR if, at the time of the annual adjustment

provided for in the first subparagraph of Article 2(2) of Regulation (EEC) No 2779/

78, as last amended by Regulation (EEC) No 289/84, the conversion of this amount,

before the rounding off provided for in the previous paragraph leads to an alteration

of less than 5% in the exchange value expressed in national currency, or to a

reduction thereof.

Article 133

1. Nothing in this Schedule shall prevent the Member States from granting

(a) relief pursuant to the Vienna Convention on diplomatic relations of 18

April 1961, the Vienna Convention on consular relations of 24 April

1963 or other consular conventions, or the New York Convention of 16

December 1969 on special missions;

(b) relief under the customary privileges accorded by virtue of international

agreements or headquarters agreements to which either a third country

or an international organization is a contracting party, including the

relief granted on the occasion of international meetings;

(c) relief under the customary privileges and immunities accorded in the

context of international agreements concluded by all the Member States

and setting up a cultural or scientific institute or organization under

international law;

(d) relief under the customary privileges and immunities accorded in the

context of cultural, scientific or technical cooperation agreements

concluded with third countries;

(e) special relief introduced under agreements concluded with third

countries and providing for common measures for the protection of

persons or of the environment;

(f)

special relief introduced under agreements concluded with adjacent

third countries, justified by the nature of the frontier-zone trade with the

countries in question;

(g) relief in the context of agreements entered into on the basis of

reciprocity with third countries that are Contracting Parties to the

Convention on International Civil Aviation (Chicago 1944) for the

purpose of implementing Recommended Practices 4.42 and 4.44 in

Annex 9 to the Convention (eighth edition, July 1980).

2. Where an international convention not covered by any of the categories

referred to in paragraph 1, to which a Member State intends to subscribe, provides

for the grant of relief, that Member State shall submit a request to the Commission

for the application of such relief, supplying the Commission with all the necessary

information.

3. The supply of information as specified in paragraph 2 shall not be required

where the international convention in question provides for the grant of relief not

exceeding the limits set under Community law.

(Articles 134 - 135 omissis)

Article 136

1. Until the establishment of Community provisions in the field in question,

Member States may grant special relief to armed forces not serving under their flags

which are stationed on their territories in pursuance of international agreements.

2. Until the establishment of Community provisions in the field in question,

this Schedule shall not preclude the retention by Member States of relief granted to

workers returning to their country after having resided for at least six months outside

the customs territory of the Community on account of their occupation.

(Articles 137 - 138 omissis)

Article 139

This Schedule shall apply without prejudice to

(a) Council Regulation (EEC) No 754/76 of 25 March 1976 on the customs

treatment applicable to goods returned to the customs territory of the

Community;

(b) the provisions in force concerning the stores of vessels, aircraft and

international trains;

(c) provisions on relief introduced by other Community Acts.

ANNEX I

Books, Publications, and Documents

Description

Photographic plates and film, exposed and developed, other than

cinematograph film

ex 3705 20 00 - Microfilms of books, children’s picture books and drawing or

painting books, school exercise books (workbooks), crossword-

puzzle books, newspapers and periodicals, printed documents or

reports of a non-commercial character, and of loose illustrations,

printed pages and reproduction proofs for the production of

books

ex 3705 10 00 - Reproduction films for the production of books

ex 3705 90 10

ex 3705 90 90

4903 00 00 Children’s picture, drawing or colouring books

Maps and hydrographic or similar charts of all kinds, including

atlases, wall maps, topographical plans and globes, printed

- Other

ex 4905 99 00 - - Other

- Maps, charts and diagrams of interest in scientific fields such

as geology, zoology, botany, mineralogy, palaeontology,

a r c h a e o l o g y, e t h n o l o g y, m e t e o r o l o g y, c l i m a t o l o g y a n d

geophysics

ex 4906 00 00 Architectural, industrial or engineering plans and designs and

reproductions thereof

Other printed matter, including pictures and photographs

- Trade advertising material, commercial catalogues and the like

ex 4911 10 90 - - Other

IMPORT DUTIES

Description

Catalogues of books and publications, being books and

publications offered for sale by publishers or booksellers

established outside the territory of the European Communities

- Catalogues of films, recording or other visual and auditory

materials of an educational, scientific or cultural character

- Posters for the promotion of tourism and tourist publications,

brochures, guidebooks, timetables, pamphlets and like

publications, whether or not illustrated, including those

published by private concerns, designed to encourage the

public to travel outside the territory of the European

Communities, including microcopies of such articles

- Bibliographical information material for distribution free of

charge ( 1 )

- Other

- - Other

ex 4911 99 90 - - - Other

- Loose illustrations, printed pages and reproduction proofs to

be used for the production of books, including microcopies of

such articles ( 1 )

- Microcopies of books, children’s picture books and drawing

or painting books, school exercise books (workbooks),

crossword puzzle books, newspapers and periodicals and of

documents or reports of a non-commercial character ( 1 )

- Publications designed to encourage the public to study

outside the territory of the European Communities, including

microcopies of such publications ( 1 )

- Meteorological and geophysical diagrams

Instruments, apparatus and models, designed for demonstrational

purposes (for example, in education or exhibitions), unsuitable for

other uses

Other

Maps and charts in relief of interest in scientific fields such as

g e o l o g y, z o o l o g y, b o t a n y, m i n e r a l o g y, p a l a e o n t o l o g y,

a r c h a e o l o g y, e t h n o l o g y, m e t e o r o l o g y, c l i m a t o l o g y a n d

geophysics

The exemption shall not, however, apply to articles in which the advertising covers

more than 25% of the surface. In the case of publications and posters for the promotion of

tourism, this percentage applies only to private commercial publicity.

Visual and auditory materials of an educational, scientific or cultural

The articles listed in Annex II (A) produced by the United Nations or any of

its specialized agencies.

ANNEX II

Visual and auditory materials of an educational, scientific or cultural

Description

Beneficiary

establishment

or organizations

Photographic plates, film, paper, paperboard and textiles,

exposed but not developed

ex 3704 00 10 - Plates and film

- Cinematograph film, positives, of an educational,

scientific or cultural character

Photographic plates and film, exposed and developed, other

than cinematograph film

- Of an educational, scientific or cultural character

Cinematograph film, exposed and developed, whether or

not incorporating sound track or consisting only of sound

- Of a width of 35 mm or more

Other

Other positives

- Newsreels (with or without sound track)

All

depicting events of current news value at the time

of importation, and imported up to a limit of two organizations

(including

copies of each subject for copying purposes

broadcasting

- Archival film material (with or without sound and television

t r a c k ) i n t e nd e d f o r u s e i n c o n ne c t i o n w i t h organizations),

newsreel films

institutions or

- Recreational films particularly suited for children associations

approved by the

and young people

competent

- Other films of educational, scientific or cultural authorities of

character

the Member

States for the

- Other

purpose of

Other

duty-free

admission of

Other positives

these goods

- Newsreels (with or without sound track)

depicting

events

of

current

news

value

at

the

time

of importation, and imported up to a limit of two

copies of each subject for copying purposes

- Archival film material (with or without sound

t r a c k ) i n t e nd e d f o r u s e i n c o n ne c t i o n w i t h

newsreel films

- Recreational films particularly suited for children

and young people

- Other films of educational, scientific or cultural

character

Other printed matter, including prin ted pictures and

photographs

- Other

Other

Other

IMPORT DUTIES

Description

Beneficiary

establishment

or organizations

- Microcards or other information storage media

required in computerized information and

documentation services of an educational,

scientific or cultural character

- Wall charts designed solely for demonstration

All

and education

organizations

Records, tapes and other recorded media for sound or other

(including

similarly recorded phenomena including matrices and broadcasting

masters for the production of records, but excluding and television

products of Chapter 37

organizations),

institutions or

- Of an educational, scientific or cultural character

associations

I n s t r u m e n t s , a p p a r a t u s a n d m o d e l s , d e s i g n e d f o r approved by the

demonstrational purposes (for example, in education or

competent

exhibitions), unsuitable for others uses

authorities of

- Patterns, models and wall charts of an educational, the Member

scientific or cultural character, designed solely for States for the

purpose of

demonstration and education

duty-free

- Mock-ups or visualizations of abstract concepts such as admission of

molecular structures or mathematical formulae

these goods

Holograms for laser projection

Multi-media kits

Materials for programmed instructions, including materials

in kit form with the corresponding printed materials

Collector's pieces and works of art of an educational, scientific or cultural

Description

Beneficiary

establishment

or organizations

Collectors’ pieces and works of art, not intended for sale

Galleries,

museums and

other

institutions

approved by the

competent

authorities of

the Member

States for the

purpose of

duty-free

admission of

these goods

ANNEX III

Description

Other printed matter, including printed pictures and photographs

- Trade advertising material, commercial catalogues and the like

ex 4911 10 90 - - Other

- In relief for the blind and partially sighted

- Other

- - Pictures, prints and photographs

- - -

Other

ex 4911 91 91 - - - -

Pictures and designs

-

In relief for the blind and partially sighted

ex 4911 91 99 - - - -

Photographs

-

In relief for the blind and partially sighted

- - Other

ex 4911 99 90 - - -

Other

-

In relief for the blind and partially sighted

ANNESS IV

Description

Uncoated paper and paperboard, of a kind used for writing, printing

or other graphic purposes, and punch card-stock and punch tape

paper, in rolls or sheets, other than paper of heading No 4801 or

4803; hand-made paper and paperboard

- Other paper and paperboard, not containing fibres obtained by

mechanical process or of which not more than 10% by weight of

the total fibre content consists of such fibres

ex 4802 52 00 - - Weighing 40 g/m 2 or more but not more than 150 g/m 2

- Braille paper

- - Weighing more but not more than 150 g/m 2

ex 4802 53 90 - - - Other

- Braille paper

- Other paper and paperboard of which more than 10% by weight

of the total fibre content consists of fibres obtained by a

mechanical process

ex 4802 60 90 - Other

- Braille paper

Uncoated paper and paperboard, in rolls or sheets

- Other paper and paperboard, weighing 150 g/m 2 or more

4805 60 90 - Other

- Braille paper

IMPORT DUTIES

Description

-

Other paper and paperboard, weighing more than 150 g/m 2 but

less than 225 g/m 2

ex 4805 70 90 - - Other

- Braille paper

- Other paper and paperboard, weighing 225 g/m 2 or more

ex 4805 80 90 - - Other

- Braille paper

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

- Other paper and paperboard, of a kind used for writing, printing

or other graphic purposes

- - Other

ex 4823 59 90 - - Other

- Braille paper

ex 6602 00 00 Walking-sticks, seat-sticks, whips, riding-crops and the like

- White canes for the blind and partially sighted

Typewriters and word-processing machines

- Adapted for use by the blind and partially sighted

Automatic data-processing machines and units thereof; magnetic or

optical readers, machines for transcribing data onto data media in

coded form and machines for processing such data, not elsewhere

specified or included

- Equipment for the mechanical production of braille and recorded

material for the blind

Turntables (record-decks), record-players, cassette-players and other

sound reproducing apparatus, not incorporating a sound recording

device

- Record-players and cassette players specially designed or

adapted for the blind and partially sighted

Records, tapes and other recorded media for sound or other similarly

recorded phenomena, including matrices and masters for the

production of records, but excluding products of Chapter 37

- Talking books

- Magnetic tapes and cassettes for the production of Braille and

talking books

Liquid crystal devices not constituting articles provided for more

specifically in other headings; lasers, other than laser diodes; other

optical appliances and instruments, not specified or included

elsewhere in this chapter

ex 9013 80 00 - Other devices, appliances and instruments

Television enlargers for the blind and partially sighted

Description

Orthopaedic appliances, including crutches, surgical belts and

trusses; splints and other fracture appliances; artificial parts of the

body; hearing aids and other appliances which are worn or carried,

or implanted in the body, to compensate for a defect or disability

- Other

ex 9021 90 90 - - Other

- Electronic orientator and obstacle detector appliances for the

blind and partially sighted

- Television enlargers for the blind and partially sighted

- Electronic reading machines for the blind and partially

sighted

Instruments, apparatus and models, designed for demonstrational

purposes (for example, in education or exhibitions), unsuitable for

other uses

ex 9023 00 90 - Other

- Teaching aids and apparatus specifically designed for the use of

the blind and partially sighted

Wrist-watches, pocket-watches and other watches, including stop-

watches, other than those of heading No 9101

- Braille watches with cases other than of precious metals

Articles for funfair, table or parlour games, including pintables,

billiards, special tables for casino games and automatic bowling

alley equipment

- Other

ex 9504 90 90 - - Other

- Tables games and accessories specially adapted for the use

of the blind and partially sighted

All other articles specially designed for the education, scientific or

cultural advancement of the blind and partially sighted

PART B

List of biological or chemical substances provided for in Article 60(1)(b) of Part A

of this Schedule

Article 1

The list of biological or chemical substances eligible for admission with relief

from import duty provided for in Article 60(1)(b) of Part A of this Schedule is set

out in the Table below.

Table

Reference No HS heading No

Description

2845 90 90

Helium-3

2845 90 90

(Oxygen- 18) Water

2901 29 90

3-Methylpent-1-ene

IMPORT DUTIES

Reference No HS heading No

Description

20274

2901 29 90

4-Methylpent-1-ene

20275

2901 29 90

2-Methylpent-2-ene

20276

2901 29 90

3-Methylpent-2-ene

20277

2901 29 90

4-Methylpent-2-ene

25634

2902 19 10

P-Mentha-1 (7), 2-diene beta- Phellandrene

14769

2903 69 00

4,4'-Dibromobiphenyl

17305

2904 10 00

Ethyl methanesulphonate

14364

2923 90 00

Decamethonium bromide (INN)

20641

2926 90 90

1-Naphtonitrile

20642

2926 90 90

2-Naphtonitrile

22830

2936 21 00

Retinyl acetate

Orcoacid Sulphorhodamine G

21887

3507 90 00

Phosphoglucomutase

PART C

Provisions for the implementation of Articles 70 to 78 of Part A of this Schedule

Article 1

This Part lays down provisions for the implementation of Articles 70 to 78

of Part A of this Schedule.

CHAPTER I

PROVISIONS APPLICABLE TO IMPORTATIONS CARRIED OUT

BY INSTITUTIONS OR ORGANIZATIONS

TITLE I

GENERAL PROVISIONS

Obligations on the part of the institution or organization to which the articles

are consigned

Article 2

1. The admission free of import duties of articles referred to in Articles 71 and

72(1) and (2) of Part A of this Schedule shall entail the following obligations on the

part of the institution or organization to which they are consigned

-

to dispatch the articles in question directly to the declared place of

destination,

-

to account for them in its inventory,

-

to use them exclusively for the purposes specified in the said Articles,

-

to facilitate any verification which the competent authorities consider

necessary in order to ensure that the conditions for granting admission

free of import duties are satisfied, or remain satisfied.

2. The head of the institution or organization to which the articles are

consigned, or his authorized representative shall furnish the competent authorities

with a statement declaring that he is aware of the various obligations listed in

paragraph 1 and including an undertaking to comply with them.

The competent authorities may require that the statement referred to in the

preceding subparagraph be produced for each import, or for several imports or for all

the imports to be carried out by the institution or organization to which the articles

are consigned.

B.

Provisions to be applied where the articles are lent, hired out or transferred

Article 3

1. Where the provisions of the first sentence of the second subparagraph of

Article 77 (2) of Part A of this Schedule are applied, the institution or organization

to which an article for the use of handicapped persons is lent, hired out or transferred

shall, from the date of receipt of the article, comply with the same obligations as

those set out in Article 2.

2. Where the institution or organization to which an article is lent, hired out or

transferred is situated in a Member State other than that in which the institution or

organization that lent, hired out or transferred the article is situated, upon the

dispatch of such article the competent customs office of the Member State of

dispatch shall issue a Control Copy T 5 in accordance with the rules laid down in

Regulation (EEC) No 2823/87 in order to ensure that such article is put to a use

entitling it to continue to qualify for admission free of import duties

"Article for the handicapped: continuation of relief subject to compliance

with the second subparagraph of Article 77(2) of Regulation (EEC) No 918/83".

3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the

loan, hire or transfer of spare parts, components or accessories specifically for

articles for the use of handicapped persons and to tools for the maintenance, control,

calibration or repair of the said articles which have been admitted free of import

duties under the second subparagraph of Articles 71 and 72(2) of Part A of this

Schedule.

TITLE II

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF ARTICLES REFERRED TO IN THE FIRST SUBPARAGRAPH OF

ARTICLE 71 OF PART A OF THIS SCHEDULE

Article 4

1. In order to obtain admission free of import duties of an article for the use of

the blind in accordance with the first subparagraph of Article 71 of Part A of this

Schedule, the head of the institution or organization to which the article is

consigned, or his authorized representative, must submit an application to the

competent authority of the Member State in which the institution or organization is

situated.

Such application must be accompanied by all information which the

competent authority considers necessary for the purpose of determining whether the

conditions laid down for granting admission free of import duties are fulfilled.

2. The competent authority of the Member State where the institution or

organization to which the article is consigned is situated shall give a direct ruling on

the application referred to in paragraph 1.

TITLE III

SPECIFIC PROVISIONS RELATING TO THE IMPORTATION FREE OF IMPORT

DUTIES OF ARTICLES REFERRED TO IN ARTICLE 72(1) OF PART A OF THIS

The notes, rules and other provisions contained in the

Customs Tariff shall form an integral part thereof, and the said

Tariff shall be read, construed and applied in accordance with the

notes, rules and provisions aforesaid.

(Article 5 omissis)

Article 6

1. In order to obtain admission free of import duties of an article for the use of

handicapped persons under the provisions of Article 72(1) of Part A of this Schedule

the head of the institution or organization to which the article is consigned, or his

authorized representative, must submit an application to the competent authority of

the Member State in which the institution or organization is situated.

2. The application referred to in paragraph 1 shall contain the following

information relating to the article in question

(a) the precise trade description of the article used by the manufacturer, its

presumed combined nomenclature classification and the objective

technical characteristics indicating that it was specially designed for the

education, employment or social advancement of handicapped persons;

(b) the name or business name and address of the manufacturer and, if

applicable, of the supplier;

(c) the country of origin of the article;

(d) the place of destination of the article;

(e) the precise use for which the article is intended;

(f)

the price of the article or its value for customs purposes;

(g) the quantity of the article in question.

Documentary evidence providing all relevant information on the

characteristics and technical specifications of the article shall be furnished with the

application.

Article 7

The competent authority of the Member State in which is situated the

institution or organization to which the articles are consigned shall take a direct

decision on applications under Article 6.

(Articles 8 - 9 omissis)

Article 10

Authorizations for admission free of import duties shall be valid for a period

of six months.

The competent authorities may, however, set a longer period in the light of

the particular circumstances of each case.

TITLE V

SPECIAL PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC ACCESSORIES OR

TOOLS UNDER THE SECOND SUBPARAGRAPH OF ARTICLE 71 AND

ARTICLE 72(2) OF PART A OF THIS SCHEDULE

Article 13

For the purposes of the second subparagraph of Articles 71 and 72(2) of Part

A of this Schedule, "specific accessories" means items specially designed for use

with a specific article for the purpose of improving its performance and scope.

Article 14

In order to obtain admission free of import duties of spare parts, components

specific accessories or tools under the second subparagraph of Article 71 or 72(2) of

Part A of this Schedule, the head of the institution or organization to which the

articles are consigned, or his authorized representative, must submit an application

to the competent authority of the Member State in which the institution or

organization is situated.

This application must be accompanied by all data deemed necessary by the

competent authority for the purpose of determining whether the conditions laid down

in the second subparagraph of Article 71 or in Article 72(2) of Part A of this

Schedule are fulfilled.

Article 15

The competent authority of the Member State in which is situated the

institution or organization to which such articles are consigned shall give a direct

decision on applications under Article 14.

CHAPTER II

PROVISIONS APPLICABLE TO IMPORTATIONS CARRIED OUT BY BLIND

PERSONS AND OTHER HANDICAPPED PERSONS

Article 16

Articles 4, 13, 14 and 15 shall apply mutatis mutandis to exemption from

import duties of the articles referred to in the first and second subparagraphs of

Article 71 of Part A of this Schedule imported by blind persons themselves for their

own use.

Article 17

The following shall apply mutatis mutandis to exemption from import duties

of articles imported by handicapped persons themselves for their own use

-

Article 6, 7 and 10 in the case of articles referred to in Article 72(1) of

Part A of this Schedule,

-

Articles 13, 14 and 15 in the case of articles referred to in Article 72(2)

of Part A of this Schedule.

Article 18

The competent authorities may allow the application provided for in Articles

4 and 6 to be made in a simplified form, where it relates to items imported under the

conditions referred to in Articles 16 and 17.

PART D

Provisions for the implementation of Articles 50 to 59b, 63a and 63b

of Part A of this Schedule

Article 1

This Part lays down provisions for the implementation of Articles 50 to 59b,

63a and 63b of Part A of this Schedule.

TITLE I

GENERAL PROVISIONS

A.

Obligations on the part of the establishment or organization to which the

goods are consigned

Article 2

1. The admission free of import duties of educational, scientific and cultural

materials referred to in Article 51, 52(1) and 53 of Part A of this Schedule,

hereinafter referred to as "goods", shall entail the following obligations on the part

of the establishment or organization to which the goods are consigned

-

to dispatch the goods in question directly to the declared place of

destination,

-

to account for them in its inventory,

-

to facilitate any verification which the competent authorities consider

necessary in order to ensure that the conditions for granting admission

free of import duties are satisfied, or remain satisfied.

In addition, in the case of goods referred to in Articles 52(1) and 53 of Part

A of this Schedule, it shall entail the obligation on the part of the establishment or

organization to which the goods are consigned to use the abovementioned goods

exclusively for non-commercial purposes within the meaning of the second indent of

Article 54 of Part A of this Schedule.

2. The head of the establishment or organization to which the goods are

consigned, or his authorized representative, shall furnish the competent authorities

with a statement declaring that he is aware of the various obligations listed in

paragraph 1 and including an undertaking to comply with them.

The competent authorities may require that the statement referred to in the

preceding subparagraph be produced for each import, or for several imports, or for

all the imports to be carried out by the establishment or organization to which the

goods are consigned.

B.

Provisions to be applied where the goods are lent, hired out or transferred

Article 3

1. Where the provisions of the first subparagraph of Article 57(2) of Part A of

this Schedule are applied, the establishment or organization to which goods are lent,

hired out or transferred shall, from the date of receipt of the goods, comply with the

same obligations as those set out in Article 2.

2. Where the establishment or organization to which the goods are lent, hired

out or transferred is situated in a Member State other than that in which the

establishment that lent, hired out or transferred the goods is situated, upon the

dispatch of such goods the competent customs office of the Member State of

dispatch shall issue a control Copy T 5 in accordance with the rules laid down in

Regulation (EEC) No 2823/87 in order to ensure that such goods are put to a use

entitling them to continue to qualify for admission free of import duties

"UNESCO goods: continuation of relief subject to compliance with the first

subparagraph of Article 57 (2) of Regulation (EEC) No 918/83".

3. The provisions of paragraphs 1 and 2 shall apply mutatis mutandis to the

loan, hire or transfer of spare parts, components or specific accessories for scientific

instruments or apparatus, and to tools for the maintenance, control, calibration or

repair of scientific instruments or apparatus, which have been admitted free of

import duties under Article 53 of Part A of this Schedule.

TITLE II

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF EDUCATIONAL, SCIENTIFIC OR CULTURAL MATERIALS IN

ACCORDANCE WITH ARTICLE 51 OF PART A OF THIS SCHEDULE

Article 4

In order to obtain admission free of import duties of goods in accordance

with Article 51 of Part A of this Schedule, the head of the establishment or

organization to which the goods are consigned, or his authorized representative,

must submit an application to the competent authority of the Member State in which

the establishment or organization is situated.

Such application must be accompanied by all information which the

competent authority considers necessary for the purpose of determining whether the

conditions laid down for granting admission free of import duties are fulfilled.

TITLE III

SPECIFIC PROVISIONS RELATING TO THE IMPORTATION FREE OF IMPORT

DUTIES OF SCIENTIFIC INSTRUMENTS AND APPARATUS UNDER

ARTICLES 52 AND 54 OF PART A OF THIS SCHEDULE

Article 5

For the purposes of the first indent of Article 54 of Part A of this Schedule,

the objective technical characteristics of a scientific instrument or apparatus shall be

understood to mean those characteristics resulting from the construction of that

instrument or apparatus or from adjustments to a standard instrument or apparatus

which make it possible to obtain high-level performances above those normally

required for industrial or commercial use.

Where it is not possible to establish clearly on the basics of its objective

technical characteristics whether an instrument or apparatus is to be regarded as a

scientific instrument or apparatus, reference shall be made to the use of the

instrument or apparatus for which admission free of import duties is requested. If

this examination shows that the instrument or apparatus in question is used for

scientific purposes, it shall be deemed to be of a scientific nature.

Article 6

1. In order to obtain admission free of import duties of a scientific instrument

or apparatus under the provisions of Article 52(1) of Part A of this Schedule, the

head of the establishment or organization to which the goods are consigned, or his

authorized representative, must submit an application to the competent authority of

the Member State in which the establishment or organization is situated.

2. The application referred to in paragraph 1 must contain the following

information relating to the instrument or apparatus in question

(a) the precise trade description of the instrument or apparatus used by the

manufacturer, its presumed combined nomenclature classification and

the objective technical characteristics on the basis of which the

instrument or apparatus is considered to be scientific;

(b) the name or business name and address of the manufacturer and, if

available, of the supplier;

(c) the country of origin of the instrument or apparatus;

(d) the place where the instrument or apparatus is to be used;

(e) the precise use for which the instrument or apparatus is intended;

(f)

the price of the instrument or apparatus or its value for customs

purposes;

(g) the quantity of the instrument or apparatus in question.

Documentary evidence providing all relevant information on the characteristics

and technical specifications of the instrument or apparatus must be furnished with

the application.

Article 7

The competent authority of the Member State in which is situated the

establishment or organization to which the goods are consigned shall take a direct

decision on applications under Article 6 in all cases.

Article 8

Authorizations for admission free of import duties shall be valid for a period

of six months.

The competent authorities may, however, set a longer period in the light of

the particular circumstances of each case.

(Articles 9 - 11 omissis)

TITLE V

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF SPARE PARTS, COMPONENTS, SPECIFIC ACCESSORIES AND

TOOLS UNDER ARTICLE 53 PART A OF THIS SCHEDULE

Article 12

For the purpose of Article 53(a) of Part A of this Schedule specific

accessories means those articles specially designed for use with a specific scientific

instrument or apparatus for the purpose of improving its performance and scope.

Article 13

In order to obtain admission free of import duties under Article 53 of Part A

of this Schedule, either of spare parts, components or specific accessories, or of

tools, the head of the establishment or organization to which the goods are

consigned, or his authorized representative, must submit an application to the

competent authority of the Member State in which the establishment or organization

is situated.

This application must be accompanied by all data deemed necessary by the

competent authority for the purpose of determining whether the conditions laid down

in Article 53 of Part A of this Schedule are fulfilled.

Article 14

The competent authority of the Member State in which is situated the

establishment or organization to which the goods are consigned shall take a direct

decision in respect of the application referred to in Article 13.

Article 15

The provisions of Article 8 shall apply to authorizations for admission free

of import duties issued under Article 53 of Part A of this Schedule.

TITLE Va

SPECIAL PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF MEDICAL INSTRUMENTS OR APPARATUS UNDER ARTICLES

63a AND 63b OF PART A OF THIS SCHEDULE

Article 15a

1. In order to obtain admission free of import duties of instruments or

apparatus under Articles 63a and 63b of Part A of this Schedule, the head of the

establishment or organization to which the goods are consigned, or his authorized

representative, must submit an application to the competent authority of the Member

State in which the establishment or organization is situated.

2. The application referred to in paragraph 1 must contain the following

information relating to the instrument or apparatus in question

(a) the precise trade description of the instrument or apparatus used by the

manufacturer, and its presumed classification in the combined

nomenclature;

(b) the name or business name and address of the manufacturer and, if

available, of the supplier;

(c) the country of origin of the instrument or apparatus;

(d) the place where the instrument or apparatus is to be used;

(e) the use which the instrument or apparatus is to be put.

3. In the case of a gift, the application shall also include

(a) the name of business name and address of the donor;

(b) a declaration by the applicant to the effect that

i.

the donation of the instrument or apparatus in question does not

conceal any commercial intent on the part of the donor;

ii.

the donor is no way associated with the manufacturer of the

instruments or apparatus whose duty-free admission is requested.

Article 15c

The competent authority of the Member State in which is situated the

establishment or organization to which the goods are consigned shall take a direct

decision on applications in all cases.

Article 15d

The provisions of Articles 15a and 15c shall apply mutatis mutandis to spare

parts, components, specific accessories and tools to be used for the maintenance,

checking, calibration or repair of instruments of apparatus admitted duty-free

pursuant to Article 63a(2)(a) and (b) of Part A of this Schedule.

Article 15e

The provisions of Article 8 shall apply, mutatis mutandis.

TITLE VI

COMMUNICATION OF INFORMATION TO THE COMMISSION AND THE

MEMBER STATES

Article 16

1. Each Member State shall send the Commission a list of the instruments,

apparatus, spare parts, components, accessories and tools of which the price or the

value for customs purposes exceeds the equivalence of EUR 5000, when converted

to Maltese currency at the time of importation, and in respect of which it has

authorized or refused admission free of import duties under Articles 7, 14 or 15c.

The list shall give the precise trade description of the goods referred to in

the first subparagraph and the eight-figure combined nomenclature code. It shall also

include the name of the manufacturer or manufacturers, the country or countries of

origin and the price or customs value of the goods concerned.

2. The lists referred to in paragraph 1 shall be sent during the first and third

quarters of each year and shall contain particulars of those goods whose admission

free of import duties has been authorized or refused during the preceding six months.

3. The Commission shall forward these lists to the other Member States.

(Article 17 omissis)

Article 18

In order to ensure the uniform application of Community provisions, the

lists referred to in Article 16 shall be examined periodically by the Committee on

Duty Free Arrangements.

TITLE VIa

SPECIFIC PROVISIONS RELATING TO THE ADMISSION FREE OF IMPORT

DUTIES OF EQUIPMENT UNDER ARTICLES 59a AND 59b

OF PART A OF THIS SCHEDULE

Article 18a

1. In order to obtain admission free of import duties of equipment under

Articles 59a and 59b of Part A of this Schedule, the head of the scientific research

establishment or organization based outside the Community or his authorized

representative shall submit an application to the competent authority of the Member

State in which the scientific research establishment or organization based in the

Community is situated.

2. The application referred to in paragraph 1 shall contain the following

information

(a) a copy of the scientific cooperation agreement between research

establishments situated in the Community and in third countries;

(b) the precise trade description of the equipment as well as the quantity

and value thereof and, where appropriate, its presumed classification in

the combined nomenclature;

(c) the country of origin and of consignment of the equipment;

(d) the place where the equipment is to be used;

(e) the use for which the equipment is intended and the duration of its use.

Article 18b

1. Where the competent authority of a Member State in which the

establishment or organization based in the Community is situated receives an

application for the admission free of import duties of equipment as defined by

Article 59a of Part A of this Schedule, the application and related information shall

be sent to the Commission so that it can be examined within the Committee on Duty-

Free Arrangements before a decision is taken by the said competent authority.

For the purposes of this examination, additional information shall be sent to

the Commission on request.

2. The competent authority referred to in paragraph 1 shall inform the

Commission of the decision it has taken concerning admission free of import duties.

Article 18c

The provisions of Article 8 shall apply mutatis mutandis.

PART E

Provisions for the implementation of Article 63c of Part A of this Schedule

Article 1

This Part lays down provisions for the implementation of Article 63c of Part

A of this Schedule.

Article 2

The relief referred to in Article 63c of Part A of this Schedule shall apply

only to consignments sent by the "WHO Collaborating Centre for Chemical

Reference Substances" in Stockholm (Sweden) to consignees who are authorized by

the competent national authorities to receive them duty free.

Article 3

Relief from import duties for consignments referred to in Article 63c of this

Schedule shall be conditional on the display, on packages containing reference

substances, of

-

firstly, the stamp of the WHO Collaborating Centre referred to in

Article 2 above,

-

secondly, a label, a specimen of which is shown in the Annex to this

Part, on which the box corresponding to chemical reference substances

has been clearly marked with a tick.

Article 4

Relief shall extend to any special packaging which is essential to the

transportation of chemical reference substances and to any requisite accessories

which the consignments may contain.

ANNEX

IMPORT DUTIES

(1) There shall be levied and collected by the

Commissioner on account of the Government the import duties

shown in the ‘Import Duty’ column of the Customs Tariff upon all

goods chargeable with such duties and enumerated in the first

c o l u m n o f t h e s a i d Ta r i ff , w h i c h a r e g r o w n , p r o d u c e d o r

manufactured in countries, other than those in the Community and

which shall be imported into Malta or taken out of bond for use or

consumption in Malta.

(2) The import duties shown in the ‘Import Duty’ column shall

not apply to goods which are grown, produced or manufactured in

the Community and which shall be imported into Malta or taken out

of bond for use or consumption in Malta provided that such goods

s a t i s f y th e r u l e s of o r i gi n as i n f o r c e f r o m t i m e t o t i m e i n

accordance with any agreement made between the Government of

Malta and the Community.

(3) Notwithstanding the provisions of sub-articles (1) and (2),

the Commissioner may, with the concurrence of the importer, apply

a flat rate of ten per cent import duty on goods of a non-commercial

nature received by individual persons in consignments where the

value of such goods does not exceed one hundred and sixteen euro

and forty-seven cents (116.47), and on goods of a non-commercial

nature imported by travellers in their luggage where the value of

such goods does not exceed two hundred and thirty-two euro and

ninety-four cents (232.94), in either case being goods other than

spirits, tobacco or tobacco products.

(4) In the computation and collection of import duty, the

Commissioner may round up or down the value of the goods and

IMPORT DUTIES

the amount of duty chargeable thereon to the nearest euro.

(5) Where any import duties leviable on goods under this

article have not been duly collected, the amount still payable shall

remain due for a period of six years from the tax point as defined in

article 12A and the Commissioner shall have the right to claim

payment of that amount within the said period

Provided that notwithstanding the provisions of this sub-

article, the Commissioner may not claim payment of such amount

when he is satisfied that the goods have been properly inspected by

a releasing officer and duly released by him and the value of such

goods has been properly declared.

Substituted by

XIX.1999.10.

(Article 8)

Rules and Notes on Customs Valuation

Article 1

1. The customs value of imported goods shall be the transaction value, that is

the price actually paid or payable for the goods when sold for export to Malta

adjusted in accordance with the provisions of Article 8, provided -

(a) that there are no restrictions as to the disposition or use of the goods by

the buyer other than restrictions which -

(i)

are imposed or required by law or by the public authorities in

Malta;

(ii) limit the geographical area in which the goods may be resold; or

(iii) do not substantially affect the value of the goods;

(b) that the sale or price is not subject to some condition or consideration

for which a value cannot be determined with respect to the goods being

valued;

(c) that no part of the proceeds of any subsequent resale, disposal or use of

the goods by the buyer will accrue directly or indirectly to the seller,

unless an appropriate adjustment can be made in accordance with the

provisions of Article 8; and

(d) that the buyer and seller are not related, or where the buyer and seller

are related, that the transaction value is acceptable for customs purposes

under the provisions of paragraph 2 of this Article.

2. (a) In determining whether the transaction value is acceptable for the

purposes of paragraph 1, the fact that the buyer and the seller are related

within the meaning of Article 15 shall not in itself be grounds for

regarding the transaction value as unacceptable. In such case the

circumstances surrounding the sale shall be examined and the

transaction value shall be accepted provided that the relationship did not

influence the price. If, in the light of information provided by the

importer or otherwise, the customs administration has grounds for

c o n s i d e r i n g t h a t t h e r e l a t i o n s h i p i n f l u e n c e d t h e p r i c e , i t s h a ll

communicate its grounds to the importer and he shall be given a

reasonable opportunity to respond. If the importer so requests, the

communication of the grounds shall be in writing.

(b) In a sale between related persons, the transaction value shall be accepted

and the goods valued in accordance with the provisions of paragraph 1

of this Article whenever the importer demonstrates that such value

closely approximates to one of the following occurring at or about the

same time -

(i)

the transaction value in sales to unrelated buyers of identical or

similar goods for export to Malta;

(ii) the customs value of identical or similar goods as determined

under the provisions of Article 5;

(iii) the customs value of identical or similar goods as determined

under the provisions of Article 6.

In applying the foregoing tests, due account shall be taken of

demonstrated differences in commercial levels, quantity levels, the

elements enumerated in Article 8 and costs incurred by the seller in

sales in which the seller and the buyer are not related that are not

incurred by the seller in sales in which he and the buyer are related.

(c) The tests set forth in paragraph 2(b) of this Article are to be used at the

initiative of the importer and only for comparison purposes. Substitute

values may not be established under the provisions of paragraph 2(b) of

this Article.

Article 2

1. (a) If the customs value of the imported goods cannot be determined under

the provisions of Article 1, the customs value shall be the transaction

value of identical goods sold for export to Malta and imported at or

about the same time as the goods being valued.

(b) In applying this Article, the transaction value of identical goods in a sale

at the same commercial level and in substantially the same quantity as

the goods being valued shall be used to determine the customs value.

Where no such sale is found, the transaction value of identical goods

sold at a different commercial level and/or in different quantities,

adjusted to take account of differences attributable to commercial level

and/or to quantity, shall be used, provided that such adjustments can be

made on the basis of demonstrated evidence which clearly establishes

the reasonableness and accuracy of the adjustment, whether the

adjustment leads to an increase or a decrease in the value.

2. Where the costs and charges referred to in paragraph 2 of Article 8 are

included in the transaction value, an adjustment shall be made to take account of

significant differences in such costs and charges between the imported goods and the

identical goods in question arising from differences in distances and modes of

3. If, in applying this Article, more than one transaction value of identical

goods is found, the lowest such value shall be used to determine the customs value of

the imported goods.

Article 3

1. (a) If the customs value of the imported goods cannot be determined under

the provisions of Articles 1 and 2, the customs value shall be the

transaction value of similar goods sold for export to the same country of

importation and exported at or about the same time as the goods being

valued.

(b) In applying this Article, the transaction value of similar goods in a sale

at the same commercial level and in substantially the same quantity as

the goods being valued shall be used to determine the customs value.

Where no such sale is found, the transaction value of similar goods sold

at a different commercial level and/or in different quantities, adjusted to

take account of differences attributable to commercial level and/or to

quantity, shall be used, provided that such adjustments can be made on

the basis of demonstrated evidence which clearly establishes the

reasonableness and accuracy of the adjustment, whether the adjustment

IMPORT DUTIES

leads to an increase or a decrease in the value.

2. Where the costs and charges referred to in paragraph 2 of Article 8 are

included in the transaction value, an adjustment shall be made to take account of

significant differences in such costs and charges between the imported goods and the

similar goods in question arising from differences in distances and modes of

3. If, in applying this Article, more than one transaction value of similar goods

is found, the lowest such value shall be used to determine the customs value of the

imported goods.

Article 4

If the Customs value of the imported goods cannot be determined under the

provisions of Articles 1, 2 and 3, the customs value shall be determined under the

provisions of Article 5 or, when the customs value cannot be determined under that

Article, under the provisions of Article 6.

Article 5

1. (a) If the imported goods or identical or similar imported goods are sold in

Malta in the condition as imported, the customs value of the imported

goods under the provisions of this Article shall be based on the unit

are so sold in the greatest aggregate quantity, at or about the time of the

importation of the goods being valued, to persons who are not related to

the persons from whom they buy such goods, subject to deductions for

the following

(i)

either the commissions usually paid or agreed to be paid or the

additions usually made for profit and general expenses in

connection with sales in such country of imported goods of the

same class or kind;

(ii) the usual costs of transport and insurance and associated costs

incurred in Malta;

(iii) where appropriate, the costs and charges referred to in paragraph

2 of Article 8; and

(iv) the customs duties and other national taxes payable in Malta by

reason of the importation or sale of the goods.

(b) If neither the imported goods nor identical nor similar imported goods

are sold at or about the time of importation of the goods being valued,

the customs value shall, subject otherwise to the provisions of paragraph

1(a) of this Article, be based on the unit price at which the imported

goods or identical or similar imported goods are sold in Malta in the

condition as imported at the earliest date after the importation of the

goods being valued but before the expiration of ninety days after such

importation.

2. If neither the imported goods nor identical nor similar imported goods are

sold in Malta in the condition as imported, then, if the importer so requests, the

customs value shall be based on the unit price at which the imported goods, after

further processing, are sold in the greatest aggregate quantity to persons in Malta

who are not related to the persons from whom they buy such goods, due allowance

being made for the value added by such processing and the deductions provided for

in paragraph 1 (a) of this Article.

Article 6

1. The customs value of imported goods under the provisions of this Article

shall be based on a computed value. Computed value shall consist of the sum of

(a) the cost or value of materials and fabrication or other processing

employed in producing the imported goods;

(b) an amount for profit and general expenses equal to that usually reflected

in sales of goods of the same class or kind as the goods being valued

which are made by producers in the country of exportation for export to

Malta;

(c) the cost or value of all other expenses listed under paragraph 2 of

Article 8.

2. No person not resident in Malta may be compelled to produce for

examination, or to allow access to, any account or other record for the purposes of

determining a computed value. However, information supplied by the producer of

the goods for the purposes of determining the customs value under the provisions of

this Article may be verified in another country by the authorities of Malta with the

agreement of the producer and provided they give sufficient advance notice to the

government of the country in question and the latter does not object to the

investigation.

Article 7

1. If the customs value of the imported goods cannot be determined under the

provisions of Articles 1 to 6, inclusive, the customs value shall be determined using

reasonable means consistent with the principles and general provisions of the

Agreement on Customs Valuation and of Article VII of the GATT 1994 and on the

basis of data available in Malta.

2. No customs value shall be determined under the provisions of this Article on

the basis of

(a) the selling price in Malta of goods produced in such country;

(b) a system which provides for the acceptance for customs purposes of the

higher of two alternative values;

(c) the price of goods on the domestic market of the country of exportation;

(d) the cost of production other than computed values which have been

determined for identical or similar goods in accordance with the

provisions of Article 6;

(e) the price of the goods for export to a country other than Malta;

(f)

arbitrary or fictitious values.

3. If he so requests, the importer shall be informed in writing of the customs

value determined under the provisions of this Article and the method used to

determine such value.

Article 8

1. In determining the customs value under the provisions of Article 1, there

shall be added to the price actually paid or payable for the imported goods

(a) the following, to the extent that they are incurred by the buyer but are

not included in the price actually paid or payable for the goods -

(i)

commissions and brokerage, except buying commissions;

IMPORT DUTIES

(ii) the cost of containers which are treated as being one for customs

purposes with the goods in question;

(iii) the cost of packing whether for labour or materials;

(b) the value, apportioned as appropriate, of the following goods and

services where supplied directly or indirectly by the buyer free of

charge or at reduced cost for use in connection with the production and

sale for export of the imported goods, to the extent that such value has

not been included in the price actually paid or payable -

(i)

materials, components, parts and similar items incorporated in the

imported goods;

(ii) tools, dies, moulds and similar items used in the production of the

imported goods;

(iii) materials consumed in the production of the imported goods;

(iv) engineering, development, artwork, design work, and plans and

sketches undertaken elsewhere than in Malta and necessary for

the production of the imported goods;

(c) royalties and licence fees related to the goods being valued that the

buyer must pay, either directly or indirectly, as a condition of sale of the

goods being valued, to the extent that such royalties and fees are not

included in the price actually paid or payable;

(d) the value of any part of the proceeds of any subsequent resale, disposal

or use of the imported goods that accrues directly or indirectly to the

seller.

2. The following shall also be included in the customs value

(a) the cost of transport of the imported goods to the port or place of

importation;

(b) loading, unloading and handling charges associated with the transport of

the imported goods to the port or place of importation; and

(c) the cost of insurance.

3. Additions to the price actually paid or payable shall be made under this

Article only on the basis of objective and quantifiable data.

4. No additions shall be made to the price actually paid or payable in

determining the customs value except as provided in this Article.

Article 9

Where the conversion of currency is necessary for the determination of the

customs value, the rate of exchange to be used shall be that determined by the

Central Bank of Malta and the relative provisions of article 12 of this Act shall

Article 10

All information which is by nature confidential or which is provided on a

confidential basis for the purposes of customs valuation shall be treated as strictly

confidential by the authorities concerned who shall not disclose it without the

specific permission of the person or government providing such information, except

to the extent that it may be required to be disclosed in the context of judicial

proceedings.

Article 11

The notes at the Annex to this Schedule form an integral part of and are to be

read and applied in conjunction with this Schedule.

Article 12

1. In this Schedule

(a) "customs value of imported goods" means the value of goods for the

purposes of levying ad valorem duties of customs on imported goods;

and

(b) "produced" includes grown, manufactured and mined.

2. (a) In this Schedule "identical goods" means goods which are the same in

all respects, including physical characteristics, quality and reputation.

Minor differences in appearance would not preclude goods otherwise

conforming to the definition from being regarded as identical.

(b) In this Schedule "similar goods" means goods which, although not alike

in all respects, have like characteristics and like component materials

which enable them to perform the same functions and to be

commercially interchangeable. The quality of the goods, their reputation

and the existence of a trademark are among the factors to be considered

in determining whether goods are similar.

(c) The terms "identical goods" and "similar goods" do not include, as the

case may be, goods which incorporate or reflect engineering,

development, artwork, design work, and plans and sketches for which no

adjustment has been made under paragraph 1 (b)(iv) of Article 8 because

such elements were undertaken in Malta.

(d) Goods shall not be regarded as "identical goods" or "similar goods"

unless they were produced in the same country as the goods being

valued.

(e) Goods produced by a different person shall be taken into account only

when there are no identical goods or similar goods, as the case may be,

produced by the same person as the goods being valued.

3. In this Schedule "goods of the same class or kind" means goods which fall

within a group or range of goods produced by a particular industry or industry sector,

and includes identical or similar goods.

4. For the purposes of this Schedule, persons shall be deemed to be related only

(a) they are officers or directors of one another’s businesses;

(b) they are legally recognised partners in business;

(c) they are employer and employee;

(d) any person directly or indirectly owns, controls or holds 5 per cent or

more of the outstanding voting stock or shares of both of them;

(e) one of them directly or indirectly controls the other;

(f)

both of them are directly or indirectly controlled by a third person;

(g) together they directly or indirectly control a third person; or

(h) they are members of the same family.

Persons who are associated in business with one another in that one is the

sole agent, sole distributor or sole concessionaire, however described, of the other

shall be deemed to be related for the purposes of this Schedule if they fall within the

criteria of paragraph 4 of this Article.

Article 13

Upon written request, the importer shall have the right to an explanation in

writing from the customs administration of Malta as to how the customs value of his

imported goods was determined.

Article 14

Nothing in this Schedule shall be construed as restricting or calling into

question the rights of customs administrations to satisfy themselves as to the truth or

accuracy of any statement, document or declaration presented for customs valuation

purposes.

ANNEX

INTERPRETATIVE NOTES

General Note

Sequential Application of Valuation Methods

1. Articles 1 to 7, inclusive, define how the customs value of imported goods is

to be determined under the provisions of this Schedule. The methods of valuation are

set out in a sequential order of application. The primary method for customs

valuation is defined in Article 1 and imported goods are to be valued in accordance

with the provisions of this Article whenever the conditions prescribed therein are

fulfilled.

2. Where the customs value cannot be determined under the provisions of

Article 1, it is to be determined by proceeding sequentially through the succeeding

Articles to the first such Article under which the customs value can be determined.

Except as provided in Article 4, it is only when the customs value cannot be

determined under the provisions of a particular Article that the provisions of the next

Article in the sequence can be used.

3. If the importer does not request that the order of Articles 5 and 6 be

reversed, the normal order of the sequence is to be followed. If the importer does so

request but it then proves impossible to determine the customs value under the

provisions of Article 6, the customs value is to be determined under the provisions of

Article 5, if it can be so determined.

4. Where the customs value cannot be determined under the provisions of

Articles 1 to 6, inclusive, it is to be determined under the provisions of Article 7.

Use of Generally Accepted Accounting Principles

1. "Generally accepted accounting principles" refers to the recognized

consensus or substantial authoritative support within a country at a particular time as

to which economic resources and obligations should be recorded as assets and

liabilities, which changes in assets and liabilities should be recorded, how the assets

and liabilities and changes in them should be measured, what information should be

disclosed and how it should be disclosed, and which financial statements should be

prepared. These standards may be broad guidelines of general application as well as

detailed practices and procedures.

2. For the purposes of this Schedule, the customs administration shall utilize

information prepared in a manner consistent with generally accepted accounting

principles in the country which is appropriate for the Article in question. For

example, the determination of usual profit and general expenses under the provisions

of Article 5 would be carried out utilizing information prepared in a manner

consistent with generally accepted accounting principles of Malta. On the other

hand, the determination of usual profit and general expenses under the provisions of

Article 6 would be carried out utilizing information prepared in a manner consistent

with generally accepted accounting principles of the country of production. As a

further example, the determination of an element provided for in paragraph 1(b)(ii)

of Article 8 undertaken in Malta would be carried out utilizing information in a

manner consistent with the generally accepted accounting principles of that country.

Note to Article 1

1. The price actually paid or payable is the total payment made or to be made

by the buyer to or for the benefit of the seller for the imported goods. The payment

need not necessarily take the form of a transfer of money. Payment may be made by

way of letters of credit or negotiable instruments. Payment may be made directly or

indirectly. An example of an indirect payment would be the settlement by the buyer,

whether in whole or in part, of a debt owed by the seller.

2. Activities undertaken by the buyer on his own account, other than those for

which an adjustment is provided in Article 8, are not considered to be an indirect

payment to the seller, even though they might be regarded as of benefit to the seller.

The costs of such activities shall not, therefore, be added to the price actually paid or

payable in determining the customs value.

3. The customs value shall not include the following charges or costs, provided

that they are distinguished from the price actually paid or payable for the imported

goods

(a) charges for construction, erection, assembly, maintenance or technical

assistance, undertaken after importation on imported goods such as

industrial plant, machinery or equipment;

(b) the cost of transport after importation;

(c) duties and taxes of the country of importation.

The price actually paid or payable refers to the price for the imported goods.

Thus the flow of dividends or other payments from the buyer to the seller that do not

relate to the imported goods are not part of the customs value.

Paragraph 1(a)(iii)

Among restrictions which would not render a price actually paid or payable

unacceptable are restrictions which do not substantially affect the value of the goods.

An example of such restrictions would be the case where a seller requires a buyer of

automobiles not to sell or exhibit them prior to a fixed date which represents the

beginning of a model year.

Paragraph 1(b)

1. If the sale or price is subject to some condition or consideration for which a

value cannot be determined with respect to the goods being valued, the transaction

value shall not be acceptable for customs purposes. Some examples of this include

(a) the seller establishes the price of the imported goods on condition that

the buyer will also buy other goods in specified quantities;

(b) the price of the imported goods is dependent upon the price or prices at

which the buyer of the imported goods sells other goods to the seller of

the imported goods;

(c) the price is established on the basis of a form of payment extraneous to

the imported goods, such as where the imported goods are semi-finished

goods which have been provided by the seller on condition that he will

receive a specified quantity of the finished goods.

2. However, conditions or considerations relating to the production or

marketing of the imported goods shall not result in rejection of the transaction value.

For example, the fact that the buyer furnishes the seller with engineering and plans

undertaken in Malta shall not result in rejection of the transaction value for the

purposes of Article I. Likewise, if the buyer undertakes on his own account, even

though by agreement with the seller, activities relating to the marketing of the

imported goods, the value of these activities is not part of the customs value nor

shall such activities result in rejection of the transaction value.

Paragraph 2

1. Paragraphs 2(a) and 2(b) provide different means of establishing the

acceptability of a transaction value.

2. Paragraph 2(a) provides that where the buyer and the seller are related, the

circumstances surrounding the sale shall be examined and the transaction value shall

be accepted as the customs value provided that the relationship did not influence the

all cases where the buyer and the seller are related. Such examination will only be

required where there are doubts about the acceptability of the price. Where the

customs administration have no doubts about the acceptability of the price, it should

be accepted without requesting further information from the importer. For example,

the customs administration may have previously examined the relationship, or it may

already have detailed information concerning the buyer and the seller, and may

already be satisfied from such examination or information that the relationship did

not influence the price.

3. Where the customs administration is unable to accept the transaction value

without further inquiry, it should give the importer an opportunity to supply such

further detailed information as may be necessary to enable it to examine the

circumstances surrounding the sale. In this context, the customs administration

should be prepared to examine relevant aspects of the transaction, including the way

in which the buyer and seller organize their commercial relations and the way in

which the price in question was arrived at, in order to determine whether the

relationship influenced the price.

Where it can be shown that the buyer and seller, although related under the

provisions of Article 15, buy from and sell to each other as if they were not related,

this would demonstrate that the price had not been influenced by the relationship. As

an example of this, if the price had been settled in a manner consistent with the

normal pricing practices of the industry in question or with the way the seller settles

prices for sales to buyers who are not related to him, this would demonstrate that the

shown that the price is adequate to ensure recovery of all costs plus a profit which is

representative of the firm’s overall profit realized over a representative period of

time (e.g. on an annual basis) in sales of goods of the same class or kind, this would

demonstrate that the price had not been influenced.

4. Paragraph 2(b) provides an opportunity for the importer to demonstrate that

the transaction value closely approximates to a "test" value previously accepted by

the customs administration and is therefore acceptable under the provisions of

Article 1. Where a test under paragraph 2(b) is met, it is not necessary to examine

the question of influence under paragraph 2(a). If the customs administration has

already sufficient information to be satisfied, without further detailed inquiries, that

one of the tests provided in paragraph 2(b) has been met, there is no reason for it to

require the importer to demonstrate that the test can be met. In paragraph 2(b) the

term "unrelated buyers" means buyers who are not related to the seller in any

particular case.

Paragraph 2(b)

A number of factors must be taken into consideration in determining whether

one value "closely approximates" to another value. These factors include the nature

of the imported goods, the nature of the industry itself, the season in which the goods

are imported, and, whether the difference in values is commercially significant.

Since these factors may vary from case to case, it would be impossible to apply a

uniform standard such as a fixed percentage, in each case. For example, a small

difference in value in a case involving one type of goods could be unacceptable

while a large difference in a case involving another type of goods might be

acceptable in determining whether the transaction value closely approximates to the

"test" values set forth in paragraph 2(b) of Article 1.

Note to Article 2

1. In applying Article 2, the customs administration shall, wherever possible,

use a sale of identical goods at the same commercial level and in substantially the

same quantities as the goods being valued. Where no such sale is found, a sale of

identical goods that takes place under any one of the following three conditions may

be used

(a) a sale at the same commercial level but in different quantities;

(b) a sale at a different commercial level but in substantially the same

quantities; or

(c) a sale at a different commercial level and in different quantities.

Having found a sale under any one of these three conditions adjustments will

then be made, as the case may be, for

quantity factors only;

a.

commercial level factors only; or

b.

both commercial level and quantity factors.

c.

3. The expression "and/or" allows the flexibility to use the sales and make the

necessary adjustments in any one of the three conditions described above.

4. For the purposes of Article 2, the transaction value of identical imported

goods means a customs value, adjusted as provided for in paragraphs 1(b) and 2 of

this Article, which has already been accepted under Article 1.

5. A condition for adjustment because of different commercial levels or

different quantities is that such adjustment, whether it leads to an increase or a

decrease in the value, be made only on the basis of demonstrated evidence that

clearly establishes the reasonableness and accuracy of the adjustments, e.g. valid

As an example of this, if the imported goods being valued consist of a

shipment of 10 units and the only identical imported goods for which a transaction

value exists involved a sale of 500 units, and it is recognized that the seller grants

quantity discounts, the required adjustment may be accomplished by resorting to the

seller’s price list and using that price applicable to a sale of 10 units. This does not

require that a sale had to have been made in quantities of 10 as long as the price list

has been established as being bona fide through sales at other quantities. In the

absence of such an objective measure, however, the determination of a customs

value under the provisions of Article 2 is not appropriate.

Note to Article 3

1. In applying Article 3, the customs administration shall, wherever possible,

use a sale of similar goods at the same commercial level and in substantially the

same quantities as the goods being valued. Where no such sale is found, a sale of

similar goods that takes place under any one of the following three conditions may

be used

(a) a sale at the same commercial level but in different quantities;

(b) a sale at a different commercial level but in substantially the same

quantities; or

(c) a sale at a different commercial level and in different quantities.

2. Having found a sale under any one of these three conditions adjustments will

then be made, as the case may be, for

(a) quantity factors only;

(b) commercial level factors only; or

(c) both commercial level and quantity factors.

3. The expression "and/or" allows the flexibility to use the sales and make the

necessary adjustments in any one of the three conditions described above.

4. For the purpose of Article 3, the transaction value of similar imported goods

means a customs value, adjusted as provided for in paragraphs 1(b) and 2 of this

Article, which has already been accepted under Article 1.

5. A condition for adjustment because of different commercial levels or

different quantities is that such adjustment, whether it leads to an increase or a

decrease in the value, be made only on the basis of demonstrated evidence that

clearly establishes the reasonableness and accuracy of the adjustment, e.g. valid

As an example of this, if the imported goods being valued consist of a

shipment of 10 units and the only similar imported goods for which a transaction

value exists involved a sale of 500 units, and it is recognized that the seller grants

quantity discounts, the required adjustment may be accomplished by resorting to the

seller’s price list and using that price applicable to a sale of 10 units. This does not

require that a sale had to have been made in quantities of 10 as long as the price list

has been established as being bona fide through sales at other quantities. In the

absence of such an objective measure, however, the determination of a customs

value under the provisions of Article 3 is not appropriate.

Note to Article 5

1. The term "unit price at which ... goods are sold in the greatest aggregate

quantity" means the price at which the greatest number of units is sold in sales to

persons who are not related to the persons from whom they buy such goods at the

first commercial level after importation at which such sales take place.

2. As an example of this, goods are sold from a price list which grants

favourable unit prices for purchases made in larger quantities.

Sale quantity

Unit price

Number of sales

Total quantity sold at each price

1-10 units

10 sales of 5 units

5 sales of 3 units

11-25 units

5 sales of 11 units

over 25 units

1 sale of 30 units

1 sale of 50 units

The greatest number of units sold at a price is 80; therefore, the unit price in

the greatest aggregate quantity is 90.

3. As another example of this, two sales occur. In the first sale 500 units are

sold at a price of 95 currency units each. In the second sale 400 units are sold at a

a particular price is 500; therefore, the unit price in the greatest aggregate quantity is

95.

4. A third example would be the following situation where various quantities

are sold at various prices.

(a) Sales

Sale quantity

Unit price

40 units

30 units

15 units

50 units

25 units

35 units

5 units

(b) Totals

Total quantity sold

Unit price

In this example, the greatest number of units sold at a particular price is 65;

therefore, the unit price in the greatest aggregate quantity is 90.

5. Any sale in the importing country, as described in paragraph 1 above, to a

person who supplies directly or indirectly free of charge or at a reduced cost for use

in connection with the production and sale for export of the imported goods any of

the elements specified in paragraph 1(b) of Article 8, should not be taken into

account in establishing the unit price for the purposes of Article 5.

6. It should be noted that "profit and general expenses" referred to in paragraph

1 of Article 5 should be taken as a whole. The figure for the purposes of this

deduction should be determined on the basis of information supplied by or on behalf

of the importer unless his figures are inconsistent with those obtained in sales in

Malta of imported goods of the same class or kind. Where the importer’s figures are

inconsistent with such figures, the amount for profit and general expenses may be

based upon relevant information other than that supplied by or on behalf of the

importer.

7. The "general expenses" include the direct and indirect costs of marketing the

goods in question.

8. Local taxes payable by reason of the sale of the goods for which a deduction

is not made under the provisions of paragraph 1(a)(iv) of Article 5 shall be deducted

under the provisions of paragraph 1(a)(i) of Article 5.

9. In determining either the commissions or the usual profits and general

expenses under the provisions of paragraph 1 of Article 5, the question whether

certain goods are "of the same class or kind" as other goods must be determined on a

case-by-case basis by reference to the circumstances involved. Sales in Malta of the

narrowest group or range of imported goods of the same class or kind, which

includes the goods being valued, for which the necessary information can be

provided, should be examined. For the purposes of Article 5, "goods of the same

class or kind" includes goods imported from the same country as the goods being

valued as well as goods imported from other countries.

10. For the purposes of paragraph 1(b) of Article 5, the "earliest date" shall be

the date by which sales of the imported goods or of identical or similar imported

goods are made in sufficient quantity to establish the unit price.

11. Where the method in paragraph 2 of Article 5 is used, deductions made for

the value added by further processing shall be based on objective and quantifiable

data relating to the cost of such work. Accepted industry formulas, recipes, methods

of construction, and other industry practices would form the basis of the

calculations.

12. It is recognized that the method of valuation provided for in paragraph 2 of

Article 5 would normally not be applicable when, as a result of the further

processing, the imported goods lose their identity. However, there can be instances

where, although the identity of the imported goods is lost, the value added by the

processing can be determined accurately without unreasonable difficulty. On the

other hand, there can also be instances where the imported goods maintain their

identity but form such a minor element in the goods sold in Malta that the use of this

valuation method would be unjustified. In view of the above, each situation of this

type must be considered on a case-by-case basis.

Note to Article 6

1. As a general rule, customs value is determined under this Schedule on the

basis of information readily available in Malta. In order to determine a computed

value, however, it may be necessary to examine the costs of producing the goods

being valued and other information which has to be obtained from outside Malta.

Furthermore, in most cases the producer of the goods will be outside the jurisdiction

of the authorities of Malta. The use of the computed value method will generally be

limited to those cases where the buyer and seller are related, and the producer is

prepared to supply to the authorities of Malta the necessary costings and to provide

facilities for any subsequent verification which may be necessary.

2. The "cost or value" referred to in paragraph 1(a) of Article 6 is to be

determined on the basis of information relating to the production of the goods being

valued supplied by or on behalf of the producer. It is to be based upon the

commercial accounts of the producer, provided that such accounts are consistent

with the generally accepted accounting principles applied in the country where the

goods are produced.

3. The "cost or value" shall include the cost of elements specified in paragraphs

1(a)(ii) and (iii) of Article 8. It shall also include the value, apportioned as

appropriate under the provisions of the relevant note to Article 8, of any element

specified in paragraph 1(b) of Article 8 which has been supplied directly or

indirectly by the buyer for use in connection with the production of the imported

goods. The value of the elements specified in paragraph 1(b)(iv) of Article 8 which

are undertaken in Malta shall be included only to the extent that such elements are

charged to the producer. It is to be understood that no cost or value of the elements

referred to in this paragraph shall be counted twice in determining the computed

value.

4. The "amount for profit and general expenses" referred to in paragraph 1(b)

of Article 6 is to be determined on the basis of information supplied by or on behalf

of the producer unless his figures are inconsistent with those usually reflected in

sales of goods of the same class or kind as the goods being valued which are made by

producers in the country of exportation for export to Malta.

5. It should be noted in this context that the "amount for profit and general

expenses" has to be taken as a whole. It follows that if, in any particular case, the

producer’s profit figure is low and his general expenses are high, his profit and

general expenses taken together may nevertheless be consistent with that usually

reflected in sales of goods of the same class or kind. Such a situation might occur,

for example, if a product were being launched in Malta and the producer accepted a

nil or low profit to offset high general expenses associated with the launch. Where

the producer can demonstrate that he is taking a low profit on his sales of the

imported goods because of particular commercial circumstances, his actual profit

figures should be taken into account provided that he has valid commercial reasons

to justify them and his pricing policy reflects usual pricing policies in the branch of

industry concerned. Such a situation might occur, for example, where producers have

been forced to lower prices temporarily because of an unforeseeable drop in demand,

or where they sell goods to complement a range of goods being produced in Malta

and accept a low profit to maintain competitivity. Where the producer’s own figures

for profit and general expenses are not consistent with those usually reflected in

sales of goods of the same class or kind as the goods being valued which are made by

producers in the country of exportation for export to Malta, the amount for profit and

general expenses may be based upon relevant information other than that supplied by

or on behalf of the producer of the goods.

6. Where information other than that supplied by or on behalf of the producer is

used for the purposes of determining a computed value, the authorities of the

importing country shall inform the importer, if the latter so requests, of the source of

such information, the data used and the calculations based upon such data, subject to

the provisions of Article 10.

7. The "general expenses" referred to in paragraph 1(b) of Article 6 covers the

direct and indirect costs of producing and selling the goods for export which are not

included under paragraph 1(a) of Article 6.

8. Whether certain goods are "of the same class or kind" as other goods must be

determined on a case-by-case basis with reference to the circumstances involved. In

determining the usual profits and general expenses under the provisions of Article 6,

sales for export to Malta of the narrowest group or range of goods, which includes

the goods being valued, for which the necessary information can be provided, should

be examined. For the purposes of Article 6, "goods of the same class or kind" must

be from the same country as the goods being valued.

Note to Article 7

1. Customs values determined under the provisions of Article 7 should, to the

greatest extent possible, be based on previously determined customs values.

2. The methods of valuation to be employed under Article 7 should be those

laid down in Articles 1 to 6, inclusive, but a reasonable flexibility in the application

of such methods would be in conformity with the aims and provisions of Article 7.

3. Some examples of reasonable flexibility are as follows

Identical goods - the requirement that the identical goods should be

a.

exported at or about the same time as the goods being valued could be

flexibly interpreted; identical imported goods produced in a country

other than the country of exportation of the goods being valued could be

the basis for customs valuation; customs values of identical imported

goods already determined under the provisions of Articles 5 and 6 could

be used.

Similar goods - the requirement that the similar goods should be

b.

exported at or about the same time as the goods being valued could be

flexibly interpreted; similar imported goods produced in a country other

than the country of exportation of the goods being valued could be the

basis for customs valuation; customs values of similar imported goods

already determined under the provisions of Articles 5 and 6 could be

used.

Deductive method - the requirement that the goods shall have been sold

c.

in the "condition as imported" in paragraph 1(a) of Article 5 could be

flexibly interpreted; the "ninety days" requirement could be

administered flexibly.

Note to Article 8

Paragraph 1(a)(i)

The term "buying commissions" means fees paid by an importer to his agent

for the service of representing him abroad in the purchase of the goods being valued.

Paragraph 1(b)(ii)

1. There are two factors involved in the apportionment of the elements

specified in paragraph 1(b)(ii) of Article 8 to the imported goods - the value of the

element itself and the way in which that value is to be apportioned to the imported

goods. The apportionment of these elements should be made in a reasonable manner

appropriate to the circumstances and in accordance with generally accepted

accounting principles.

2. Concerning the value of the element, if the importer acquires the element

from a seller not related to him at a given cost, the value of the element is that cost.

If the element was produced by the importer or by a person related to him, its value

would be the cost of producing it. If the element had been previously used by the

importer, regardless of whether it had been acquired or produced by such importer,

the original cost of acquisition or production would have to be adjusted downward to

reflect its use in order to arrive at the value of the element.

3. Once a value has been determined for the element, it is necessary to

apportion that value to the imported goods. Various possibilities exist. For example,

the value might be apportioned to the first shipment if the importer wishes to pay

duty on the entire value at one time. As another example, the importer may request

that the value be apportioned over the number of units produced up to the time of the

first shipment. As a further example, he may request that the value be apportioned

over the entire anticipated production where contracts or firm commitments exist for

that production. The method of apportionment used will depend upon the

documentation provided by the importer.

4. As an illustration of the above, an importer provides the producer with a

mould to be used in the production of the imported goods and contracts with him to

buy 10,000 units. By the time of arrival of the first shipment of 1,000 units, the

producer has already produced 4,000 units. The importer may request the customs

administration to apportion the value of the mould over 1,000 units, 4,000 units or

10,000 units.

Paragraph 1(b)(iv)

1. Additions for the elements specified in paragraph 1 (b)(iv) of Article 8

should be based on objective and quantifiable data. In order to minimize the burden

for both the importer and customs administration in determining the values to be

added, data readily available in the buyer’s commercial record system should be

used in so far as possible.

2. For those elements supplied by the buyer which were purchased or leased by

the buyer, the addition would be the cost of the purchase or the lease. No addition

shall be made for those elements available in the public domain, other than the cost

of obtaining copies of them.

3. The ease with which it may be possible to calculate the values to be added

will depend on a particular firm’s structure and management practice, as well as its

accounting methods.

4. For example, it is possible that a firm which imports a variety of products

from several countries maintains the records of its design centre outside Malta in

such a way as to show accurately the costs attributable to a given product. In such

cases, a direct adjustment may appropriately be made under the provisions of Article

8.

5. In another case, a firm may carry the cost of the design centre outside Malta

as a general overhead expense without allocation to specific products. In this

instance, an appropriate adjustment could be made under the provisions of Article 8

with respect to the imported goods by apportioning total design centre costs over

total production benefiting from the design centre and adding such apportioned cost

on a unit basis to imports.

6. Variations in the above circumstances will, of course, require different

factors to be considered in determining the proper method of allocation.

7. In cases where the production of the element in question involves a number

of countries and over a period of time, the adjustment should be limited to the value

actually added to that element outside Malta.

Paragraph 1(c)

1. The royalties and licence fees referred to in paragraph 1(c) of Article 8 may

include, among other things, payments in respect to patents, trade marks and

copyrights. However, the charges for the right to reproduce the imported goods in

Malta shall not be added to the price actually paid or payable for the imported goods

in determining the customs value.

2. Payments made by the buyer for the right to distribute or resell the imported

goods shall not be added to the price actually paid or payable for the imported goods

if such payments are not a condition of the sale for export to Malta of the imported

goods.

Paragraph 3

Where objective and quantifiable data do not exist with regard to the

additions required to be made under the provisions of Article 8, the transaction value

cannot be determined under the provisions of Article 1. As an illustration of this, a

royalty is paid on the basis of the price in a sale in the importing country of a litre of

a particular product that was imported by the kilogram and made up into a solution

after importation. If the royalty is based partially on the imported goods and partially

on other factors which have nothing to do with the imported goods (such as when the

imported goods are mixed with domestic ingredients and are no longer separately

identifiable, or when the royalty cannot be distinguished from special financial

arrangements between the buyer and the seller), it would be inappropriate to attempt

to make an addition for the royalty. However, if the amount of this royalty is based

only on the imported goods and can be readily quantified, an addition to the price

actually paid or payable can be made.

Note to Article 12

Paragraph 4

For the purposes of this Article, the term "persons" includes legal person,

where appropriate.

Paragraph 4(e)

For the purposes of this Schedule, one person shall be deemed to control

another when the former is legally or operationally in a position to exercise restraint

or direction over the latter.