Loi sur l'Association de libre-échange des Caraïbes (Chapitre 80:01), Dominique

CARIBBEAN FREE TRADE ASSOCIATION ACT

CHAPTER 80:01

Act 14of1968

Amended by 41 of 1973 12ofl990

Current Authorised Pages Pages AUlhorised

(inclusive) by L.R.O. 1-2 1!1995 3-12 1!1991 13-14 111995 15-26 111991 27-28 1!1995 29-124 1!1991 125-128 1!1995 129-132 1!1991 133-144 111995 /45-168 1!1991 169-170 1!1995 171-209 1!1991

L.R.O.1!1995

Index of

Subsidiary Legislation

Page

Consumption Tax Order 11 Caribbean Free Trade Association (Forms) Regulations 109 Caribbean Free Trade Association (Origin of Goods)

Regulations 125

Note on

Omissions

The following Subsidiary Legislation has been omitted:

(a) S.R.O. 18 of 1991 (which repealed and replaced the Fmt and Second Schedules to the Consumption Tax Order 1984);

(b) S.R.Os 19 and 41 of1991 (both of which amended the Fmt Schedule to the Consumption Tax Order 1984); and

(c) S.R.O. 26 of 1992 (which amended the Second Schedule to the Consumption Tax Order 1984).

The abovementioned S.R.Os were omitted because subsequent to the revision date of1st January, 1993, S.R.O. 36 of 1993repealed and replaced the First and Second Schedules to the Conswnption Tax Order 1984. The relevant First and Second Schedules to theConsumptionTaxOrder 1984can he found in S.R.O. 36 of1993, which

has since heen amended by S.R.Os 53 of 1993 and 8 of 1994.

CHAPTER 80:01

CARIBBEAN FREE TRADE ASSOCIATION ACT

ARRANGEMENT OF SECTIONS

SECfION

1. Short title. 2. Interpretation. 3. Minister may vary and regulate duty. 4. Consumption tax. 5. Oils and Fats. 6. Export duty on commodities removed. 7. Implementation of Agreements by Order. 8. Rules for determining origin and place of consignment of

goods. 9. Provisions as to Association rates of duty where drawback.

etc.• allowable. 10. Verification of origin of exported goods. 11. Penalties for untrue documents of origin for goods exported. 12. ApplicationofAct to subsequent agreements with Association

countries. 13. Regulations and Orders. 14. The Association area; and Association area origin.

SCHEDULE.

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14 of 1968.

Conunencement. (18/1968).

Short title.

Interpretation.

Schedule.

CHAPTER 80:01

CARIBBEAN FREE TRADE ASSOCIATION ACT

AN ACT to make provisions formatters arisingout ofthe establish­ mentofthe Caribbean Free Trade Association or otherwiseout of agreements relating to trade with members of the Associa­ tion.

[1st July 1968]

1. This Act may be cited as the ­

CARIBBEAN FREE TRADE ASSOCIATION ACT.

2. In this Act ­

"the Agreement" means the principal Agreement signed on the 15th December, 1965 at Antigua for the establishment of a Carib­ bean Free Trade Association, and includes the supplementary agreement for amendment of the same and rescission of a previous supplementary agreement thereto, which are hereby ratified;

"Association" means the Caribbean Free Trade Association;

"Association rate of duty" or "Carifta rate of duty" means a rate of customs duty applicable to goods on the basis of their having beenproduced, ormanufactured in, and consigned from, any of the Association Territories, and includes an exemption so applicable from customs duties;

"Association Territories" or "Member Territories" means the Territo­ ries set out in the Schedule;

"Collector" means the Collector of Customs;

"Common Market Territory" or "Customs Union Territory" means any Territory set out in the Schedule other than the Territories of Barbados, Guyana, Jamaica, and Trinidad and Tobago;

"drawback" includes any prescribed remission or repayment of, or exemption from, duty chargeable on importation into any Association Territory;

"less-developed Territories" means any of the Association Territories other than Barbados, Guyana, Jamaica or Trinidad and To­ bago;

"Minister" means the Minister responsible for Finance;

"the Oils and Fats Agreement" means the Agreement made on the 26th January, 1967, between the Governments of Barbados, Domi­ nica, Grenada, Guyana, St. Lucia, Saint Vincent and Trinidad and Tobago.

3. Whenever it appears to the Minister that by reason of ­

(a) the Agreement entered into with the Governments of the Association Territories with respect to free trade; or

(b) any agreement for the formation of a Common Market entered into between the Governments of the less-devel­ oped Territories,

it is expedient to do so, he may by Order, remove, alter, reduce or progressively phase down import duties imposed under any law on any goods which are shown to his satisfaction to have been ­

(i) manufactured in, or to have been the produce of any Association Territory, or Common Market Territory; and

(il) consigned to Dominica from an Association Territory or Common Market Territory.

4. In any case where ­

(a) the duty on goods imported into the State has been so removed, altered, reduced or progressively phased down; or

(b) wheregoods have been imported into the State, ormanufac­ tured inthe State anddelivered for consumptionin the State,

the Minister may by Order impose a consumption tax on such goods.

5. Nothing in this Act contained shall require a Member Territory to accept as eligible for an Association rate of duty imports consigned from another Member Territory and consisting of, or manufactured from, oils and fats as defined by Gause 2 of the Oils and Fats Agreement, or any ofsuch oils and fats, where the Government ofsuch a Territory is a party to the Oils and Fats Agreement and the Govern­ ment of the other is not.

Minister may vary and regulate duty.

Conswnption tax.

Oils and Fats.

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Export duty on commodities removed.

hnplementation of Agreements by Order. [12 of 19901.

Cap.US. (1961 Ed).

Rules for detennining origin and place of consignment of goods.

6. Notwithstanding anything to the contrary in any law contained from and after the coming into operation of this Act no export duties shall be chargeable on any goods exported from the State to the Association Tenitories save and except on the following:

copra nutmegs and mace coconut oil cocoa.

7. If it appears to the President that by reason of ­

(a) the Agreement entered into with the Governments of the Association Tenitories with respect to free trade; or

(b) any agreemententeredinto between the Governments ofthe Common Market Tenitories with respect to the formation of a Common Market,

it is expedient to do so, the President may by Order make such amendments to the Customs Import and Export Tariffs Ordinance OrlO any Act replacing that Ordinance, or to any other law which imposes a tax on goods imported into the State in order to bring such laws into conformity with the provision ofany such agreements, or otherwise for giving or enabling effect to be given to any such agreements.

8. (I) The Minister may by Regulations make provision as to the cases in which, in determining eligibility for any Association rate of duty, goods are or are not to be treated as ofAssociation area origin, as to the time by reference to which, in determining eligibility as aforesaid, the question whether goods are to be so treated is to be decided, and as to the evidence which is to be required or is to be sufficient for the purpose of shOwing that goods are or are not to be so treated.

(2) Subject to the provisions of any Regulations under this section, where, in connection with eligibility for an Association rate of duty, any question arises whether goods are ofAssociation area origin, the Collectormay require the importer of the goods to furnish to him, in such form as he may prescribe, proof of any statement made to him as to any fact necessary to determine that question; and if the proof is not furnished to his satisfaction, the question may be determined without regard to that statement.

(3) Regulations under this section may make different provi­ sions for different purposes and in relation to goods of different descriptions.

(4) For the avoidance of doubt it is hereby declared that regulations under this section may make provision for determining in what cases produce of the sea, or goods produced or manufactured therefrom at sea, are to be treated as of Association area origin.

9. (1) Notwithstanding anything in any enactment ororder, goods Provisions" to Association rates

may, in such circumstances or subject to such limitations as may be of duty where prescribed, be treated as not eligible for an Association rate ofduty on drawback. etc.. importation into Dominica if _ allowable.

(a) drawback was allowable, in connection with any expor­ tationfrom any part ofthe Association areaofthe goods or of articles used in the production or manufacture of the goods; and

(b) The Collector is not satisfied that the drawback has not been and will not be allowed.

(2) Where on importation into Dominica goods have been treated as eligible for an Association rate of duty, and after their importation drawback allowable as aforesaid is allowed, the Collector may, in such circumstances as may be prescribed, recover from the importer the additional amount ofduty which would have been Charge­ able on the importation of the goods if they had not been so treated.

(3) References in subsections (I) and (2) of this section to drawback include references to any prescribed remission or repayment of, or exemption from, duty chargeable on importation into any part of the Association area.

(4) In this section"prescribed"means prescribedbyRegulations made under this Act.

Verification of10. (1) For the purposes ofcomplying with any request made to the origin of exported

Collector or any Government department, under arrangements made goods. for the purposes of the Agreement, to verify or investigate any certifi­ cate or other evidence relevant to the question whether any goods exported from, or produced or manufactured (directly or indirectly) from goods exported from, Dominica are eligible in any otherpartofthe Associationarea for an Association rate ofduty, the Collectormay carry out such investigations, and may make to the Government or authority making the request such report, or provide them with such information, as appear to the Collector requisite; and the Collector or an officer authorised by him may require ­

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Penalties for untrue docu­ ments of origin for goods exported.

AWlication of Act to subse­ quent agreements with Association countries.

(a) the exporter; or

(b) any otherperson appearing to the Collectoror officer to have beenconcerned with the goods. orany goods from which. directly or indirectly. they have been produced ormanufactured (whether he was concerned with them as respects growth. production. manufacture or han­ dling or in any other way); or

(c) any otherperson appearing to the Collectororofficer to have been concerned in the giving of the certificate or evidence.

to furnish such information in such form and within such time as the Collector or officer may specify in the requirement.

(2) Any reference insubsection (1) to the furnishing ofinforma­ tion includes a reference to the production of invoices. bills of lading. and otherbooks or relevant documents whatsoever. and to allowing the Collectororofficertoinspect them and to take copies thereoforextracts therefrom.

(3) Any person who without reasonable cause fails to comply with a requirement under this section is liable on summary conviction to a fine of three thousand dollars.

(4) An averment in any process in proceedings under this section that any requirement to furnish information which has been made was made for the purpose specified in subsection (I) shall. until the contrary is proved. be sufficient evidence that the requirement was so made.

11. Any person who in Dominica makes or signs. or causes to be made or signed. any document relating to goods exported or to be exported from Dominica which is untrue in a material particular. being adocumentmade for production in support ofa claim that the goods. or anygoodsproducedormanufactured.ortobeproducedormanufactured. from the goods. are eligible in any part of the Association area for an Association rate of duty. is liable on summary conviction to a fine of three thousand dollars.

12. Ifitappears to thePresident thatby reasonofanyagreementwith respect to trade made after the coming into operation of this Act. between all or any ofthe countries which are for the time being parties to the Agreement. orbetween all or any ofthose countries and any other

country, itis expedientto do so, the President may by Order direct that this Act shall have effect with such adaptations or modifications of references to the Agreement, the Association Area, Association area origin or Association rates of duty as may be specified in the Order.

13. (1) The President may make Regulations prescribing all mat- Regulation. and ters which by this Act are permitted or required to be prescribed, or Orders. which are necessary or convenient to be prescribed for giving effect to this Act, and may in suchRegulations prescribe penalties not exceeding one thousand five hundred dollars for any breach orcontravention ofthe Regulations.

(2) Any power to make Regulations conferred by this Act shall be exercisable by statutory instrument subject to annulment in pursu­ ance of a resolution of the House of Assembly.

(3) Any Order under section 12 shall be subject to annulment in pursuance of a resolution of the House of Assembly.

(4) Any power conferred by this Act to make an Order shall include power, exercisable in the like manner and subject to the like provisions, to vary or revoke the Order.

14. (1) For the purposes of this Act, of any other written law The Association relating to duties ofcustoms, and ofany instrumenthaving effectunder ~':c7.:~on area such a writtenlaw, "the Association area" means, the Territories setout origin. in the Schedule; and in this Act "Association area origin" means, in Schedule. relation to any goods, that they were grown, produced ormanufactured in, and consigned from a place in, the Association area.

(2) Ifthe Presidentby Orderdeclares that anycountry specified in the Order, and not named in the Schedule, is included in the area of the Association, that country shall be deemed to be named in the Schedule.

(3) If the President by Order declares that any country named in the Schedule has ceased to be included in the area of the Association, that country shall be deemed no longer to be named in the Schedule.

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Section 2. SCHEDULE

MEMBERTEruuTO~OFCAruBBEAN

FREE TRADE ASSOCIATION

Anguilla Guyana Sl Lucia Antigua Grenada St. Vincent Barbados Montserrat Jamaica Dominica St. Christopher and Nevis Trinidad and Tobago.

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SUBSIDIARY LEGISLATION

CONSUMPTION TAX ORDER

ARRANGEMENT OF CLAUSES

CLAUSE

1. Short title. 2. Interpretation. 3. Administration. 4. Delegation by Comptroller. 5. Indemnity against liability. 6. Charge of tax. 7. Exemption. 8. Chargeable goods used as raw materials. 9. When tax is due and payable.

10. Registration of manufacturers. 11. Monihly returns. 12. Annual returns. 13. Assessment. 14. Time limits for assessment. 15. Notice of assessment or re-assessment. 16. Objection. 17. Decision on objection. 18. Appeal Commissioners. 19. Appeal. 20. Hearing of appeal. 21. Right of further appeal. 22. Payment of tax not suspended by objection or appeal. 23. Records to be kept. 24. Submission of information. 25. Examination of business records. 26. Recovery of tax. 27. Recovery of tax by distraint. 28. Recovery oftax from persons leaving Dominica. 29. Appointment of agent. 30. Indemnity of agent. 31. Remission of tax. 32. Refund of tax. 33. Interest on unpaid tax.

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L~--~·-·-·"~

CLAUSE

34. Penalties. 35. Offences: failure to comply with Order. 36. Offences: intent to evade liability. 37. Aiding or abetting an offence. 38. Prosecutions. 39. Time limit for proceedings. 40. Savings as to repealed Order.

SCHEDULE.

SUBSIDIARY LEGISLATION

CONSUMPTION TAX ORDER

made under section 4

[1st July 1984]

1. This Order may be cited as the ­

CONSUMPTION TAX ORDER.

2. (1) In this Order­

"Appeal Commissioners" means the Appeal Commissioners appointed under clause 18;

"authorised person" means any person authorised by the Comptrollerto carry out any of the powers, duties or functions of the Comp­ troller pursuant to clause 4;

"Comptroller" means the Comptroller of Customs;

"goods" means all forms of personal property other than money and includes used as well as new goods;

"sale", in relation to chargeable goods, includes­

(a) the disposal of goods for consideration;

(b) the transferofpossessionofgoods under a hire-purchase agreement;

(c) the disposal of goods under an agreement whereby the purchase price is payable by instalments;

(d) the transfer of trading stock by the owner of a business for the personal use of himself, an employee or any other person, other than by way ofdisposal for consid­ eration;

"tax" means the consumption tax charged under this Order.

(2) The classifications and descriptions ofgoods chargeable to or exempt from consumption tax are to be interpreted in accordance

23/1984.'

Commencement.

Short title.

Interpretation. [12 of 1990).

*ThisOrderhas been amended by 3011985; 17, 23 and4211986; 11/1987;4611987; 62/ 1987; 19/1988; 40/1988; 13/1989; 42/1989; 57/1989; 2711990; 18. 19 and 41/1991 and 26/1992.

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Cap. 265. (1961 Ed.).

Administration.

Delegation by Comptroller.

Indemnity against liability.

Charge of tax. [62/1987 12 of 19901. First and Second Schedules.

with the rules for interpretation contained in the First Schedule to the Customs Import and Export Tariffs Ordinance or any Act replacing that Ordinance.

(3) Where goods are chargeable to tax by reference to a specific quantity measured by volume, number or weight, if the goods are imported or manufactured and sold in Dominica in any container intended for saleorofakind usually sold with the goods in a saleby retail and marked, labelled orcommonlysold as containing a specificquantity of goods, then for the purposes of determining the tax chargeable, the container is presumed to contain not less than that specific quantity, unless the contrary is shown to the satisfaction of the Comptroller.

3. The responsibility for the administration and enforcement of this Order and the collection of tax thereunder shall be vested in the Comptroller.

4. (1) The Comptroller may, in relation to any matter or class of matter, delegate to any authorised person any of the powers, duties or functions conferred or imposed on the Comptroller by this Order.

(2) Any delegation made under this section shall be revocable at any time by the Comptroller and no delegation shall prevent the exercise of such power, duty or function by the Comptroller himself.

S. The Comptroller and any authorised person shall be indemni­ fied against liability for any acts done by or in the name of the Comptroller pursuant to any duty or function imposed by this Order.

6. (I) Subject to clause 7, tax shall be charged on goods imported into, or manufactured and sold in, Dominica at the rates specified in the First Schedule, and in addition a surcharge at the rate of fifteen per cent shall be charged upon the value of the goods enumerated in the Second Schedule.

(2) The Minister may, by Order, amend or revoke the First or Second Schedule.

(3) For the purposes of this Order, where tax is chargeable on goods by reference to their value, the value shall be taken to be­

(a) where the goods are imported into Dominica, the aggre­ gate of the value of the goods as determined for the

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purposes of the Customs Import and Export Tariffs Cap. 265. Ordinance or any Act replacing that Ordinance and the (1961 Ed.). amount of duty, if any, payable thereon under that Ordinance or that Act, at the time the goods are entered for use in Dominica;

(b) where the goods are manufactured in Dominica, the price that, in the opinion of the Comptroller, the goods would fetch in the open market in a sale by wholesale.

7. (1) There shall be exempt from tax goods ofall kinds which the Exemption. Comptroller is satisfied are imported into or manufactured for sale in Dominica for use ­

(a) as containers for the packing of any product manufac· tured in Dominica;

(b) in the manufacture or repair of containers to which paragraph (a) applies.

(2) There shall be exempt from tax chargeable goods which the Comptroller is satisfied are imported as raw materials for the manufac· tureinDominicaofgoods forexport from Dominica, butsubject to such conditions as the Comptrollermay impose as to the keeping ofaccounts and records of such goods.

(3) There shall be exempt from tax chargeable goods imported into or manufactured in Dominica purchased by the Government

(4) There shall be exempt from tax chargeable goods of any kind that are exempt from tax under any otherenactment or contractual agreement with the Government or by direction of Cabinet.

8. (1) Where the Comptroller is satisfied, upon a claim by a Chargexble good~ registered manufacturer that chargeable goods, whether imported into :':!~:l~w ormanufactured inDominica, are intended to be used by that manufac· turer as raw materials for the manufacture in Dominica of other chargeable goods, the Comptroller may ­

(a) waive payment of the tax;

(b) require payment in full of the tax; or

(c) require such security as he thinks fit to be deposited for the tax,

otherwise payable at the time of acquisition of such goods as raw materials.

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When tax is due and payable.

Registration of manufacturers.

Monthly return..

(2) Where tax has been paid or security has been deposited pursuant to subclause (I), in relation to raw materials, full credit shall be given therefor upon the subsequent sale of the goods manufactured therefrom.

9. (I) Consumption tax shall be due and payable to the Comptrol­ ler­

(a) where goods are imported ­

(i) before the goods are cleared for entry into Domi­ nica;

(ii) in the case of passengers' baggage, or of goods imported by post for which no entry is required, before delivery to the passenger or addressee;

(b) where goods are manufactured for sale inDominica, ten days after the end ofthe month during which the sale is made.

(2) Where pursuant to an assessment made by the Comptroller a liability or further liability to tax arises the tax shallbe due and payable twenty-one days after the issue of the notice of assessment.

10. (I) Any person who carries on businessby way ofthe manufac­ ture in Dominica ofchargeable goods for sale in Dominica shall apply to the Comptroller to be registered under this Order unless his annual turnover of such goods does not exceed twenty thousand dollars.

(2) Application for registration under subclause (I) shall be made within one month of the commencement of this Order or of the commencement of the manufacture whichever is the later.

(3) The Comptroller shall establish a register ofmanufacturers and shall issue to every applicant a certificate of registration containing a registration number and such other particulars as the Comptroller detennines.

11. (I) Every registered manufacturer shall furnish to the Comp­ troller not later than ten days after the end of each month, a return showing­

(a) the quantities of manufactured goods sold during the previous month;

(b) the rate or rates oftax chargeable thereon; and

(c) the total tax payable thereon.

(2) The return shall be accompanied by payment of the tax due and payable.

(3) The Comptroller may, upon application, extend the period within which a return is to be furnished where he is satisfied that it is reasonable to do so but may require the payment of a sum towards an estimated liability to tax or may require the giving of security for payment.

12. (1) Every registered manufacturer shall furnish to the Comp- Annual returns. troller not later than the end of February following the end of each calendar year, an annual return showing ­

(a) the total quantities of manufactured goods sold during that calendar year;

(b) the rate or rates of tax chargeable thereon;

(c) the total tax payable,

set out in monthly summary form.

(2) In the event of there being any deficiency between the total tax shown to be payable for the year, and the total payments made, the manufacturer shall make payment of the deficiency at the time the annual return is furnished.

13. (1) Where- AssessmenL

(a) a registered manufacturer fails to submit a monthly return; or

(b) the Comptroller is not satisfied as to the accuracy of a monthly returnsubmitted by a registered manufacturer,

theComptrollermay make an assessment, orwhere tax has alreadybeen assessed by the manufacturer, a re-assessment of the tax payable.

(2) Where the Comptroller is not satisfied with the declared value ofchargeable goods imported he may make an assessment ofthe value.

14. (1) An assessment or a re-assessment, as the case may be, may Time limits for be made by the Comptroller in respect of any month _ .ss.ssm.nc

(a) where a manufacturer fails to furnish a monthly return, or furnishes an inaccurate return, at any time;

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l ..........."'·......·JJ

Notice of assessment or re­ assessmenL

Objection.

Decision on objection.

Appeal Commissioners.

(b) in any other case, within five years after the end of the month in respect of which a return is submitted.

(2) Where on the determinationofan appeal, the decisionofthe Appeal Commissioners or of any subsequent appellate court requires the reduction of or an increase in an assessment the Comptroller shall give effect to the decision by re-assessment without limit as to time.

15. (I) Where the Comptroller assesses tax payable pursuant to clause 13(I) in respect of amonth, he shall issue anotice of assessment or re-assessment, as the case may be, to the manufacturer showing the amount ofthe chargeable value or quantity ofchargeable goods and the tax payable thereon for that month.

(2) Where the Comptroller assesses tax payable pursuant to clause 13(2) he shall issue a notice of assessment to the importer showing the amount of the chargeable value or quantity of chargeable goods and the tax payable thereon.

16. (1) Aperson whoisdissatisfiedwith anassessmentmadeby the Comptroller may by notice in writing to the Comptroller within thirty days after the date of service of the notice of assessment or re­ assessment, orwithin such further time as the Comptrollermay for good cause allow, object to the assessment.

(2) An objection shall specify particulars of the grounds on which it is made.

17. (1) The Comptroller shall give any person who has lodged an objection an opportunity to support his objection by written or oral submission.

(2) The Comptroller shall consider any objection made under clause 16andmay eitherdisallow itorallow itwholly orinpart and shall by notice in writing inform the objector of his decision.

(3) Ifadecision ofthe Comptrollerin determining anobjection requires the reduction of or an increase in an assessment he shall issue a notice of re-assessment at the same time as the notice ofhis decision or as soon as is practicable thereafter.

18. (1) For the purposes of this Order there shall be a body of Appeal Commissioners established and regulated in accordance with this clause.

L~UDSlalarYJ\,.-vrlo)w"puun J UA. vruer

(2) The Appeal Commissioners shall comprise such persons as may be appointed by Cabinet from time to time.

(3) Cabinet shall appoint one of the Commissioners to be Chainnan and another to be Deputy Chainnan and any meeting of the Appeal Commissioners shall comprise the Chainnan and two other members or, in his absence or inability to act, the Deputy Chainnan and two other members.

(4) Everydecisionofthe Appeal Commissioners shall be given under the signature of the Chainnan presiding at the meeting.

(5) Cabinet shall appoint a Secretary to the Appeal Commis­ sioners and any notice or correspondence other than decisions of the Commissioners may be issued and signed by the Secretary.

(6) At any hearing by the Appeal Commissioners, in the event of a division of opinion, the decision of the majority shall prevail.

(7) The Appeal Commissioners shall have ­

(a) power to summon to attend at the hearing of an appeal any person who in its opinion is ormight be able to give evidence respecting the appeal;

(b) power, where any person is so summoned, to examine him on oath or otherwise;

(c) power to require any person to produce any books or documents which are in his custody orunderhis control and which the Appeal Commissioners may consider necessary for the purpose of the appeal;

(d) all the powers ofa subordinate court with regard to the enforcement of attendance of witnesses, hearing evi­ dence on oath and punishment for contempt;

(e) power to admitor reject any evidence adduced, whether or not admissible under the provisions of any written law for the time being in force relating to the admissi­ bility of evidence;

(f) power to postpone or adjoum the hearing of an appeal where the Appeal Commissioners are satisfied that, for any reasonable cause, either party to the appeal has been prevented from attending on the date fixed for the hearing; and

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L03UDSI0l8rYJ l;onswnpllOn 1ax Uraer

(g) power to detennine the procedure to be followed in an appeal.

Appeal.

Hearing of appeal.

Right of funhor appeal.

19. (1) Any person who is dissatisfied by a decision of the Comp­ trollerunderclause 17 may, by notice ofappeal, appeal therefrom to the Appeal Commissioners.

(2) A notice ofappeal, a copy ofwhich shall be lodged with the Comptroller, shall be made in writing and shall be lodged with the Secretary to the Appeal Commissioners within thirty days ofthe date of service ofthe Comptroller's decision or within such further time as the Appeal Commissioners may, for good cause, allow.

20. (1) Upon everyhearing ofanappeal the Appeal Commissioners may continn, increase ororder the reduction ofany assessment ormake such other order as they think fit.

(2) On any appeal to which this section relates ­

(a) the burden of proof shall lie with the appellant;

(b) both the appellant and the Comptroller shall bear their own costs except where the Appeal Commissioners otherwise direct; and

(c) both the appellant and the Comptroller shall be entitled to appear in person or by representation.

(3) At least thirty days before the date fixed for hearing, the Secretaryto the Appeal Commissioners shallby notice in writing advise the appellant and the Comptroller ofthe date on, and the place at, which the appeal has been set down for hearing.

21. (1) The Comptroller or the appellant may appeal to the High Court from any decision of the Appeal Commissioners which involves a question of law, including a question of mixed fact and law.

(2) The Comptrolleror the appellant may appeal to the Court of Appeal from any decision of the High Court (being a decision of the High Court on an appeal from the Appeal Commissioners) which involves a question oflaw, including a question ofmixed fact and law.

(3) On any further appeal to which this section relates, the High Court or the Court of Appeal, as the case may be, may ­

(a) continn, increase or order the reduction of any assess­ ment or make such other order as it thinks fit; and

(b) make such order as to costs as it thinks fit.

22. (1) Subject to subclause (2), the obligation to pay any tax Payment of tax chargeable under this Order is not suspended by reason ofany notice of :~;.::::.:n:'ed by objection or appeal having been given against any assessment and tax appeal. may be recovered as ifno such objection or appeal had been given.

(2) The Comptroller may, in his discretion and subject to such terms and conditions as he thinks fit to impose, suspend recovery pending determination of the objection or appeal.

23. (1) A registered manufacturer shall keep, in the English lan- Recoro"o be guage, such records or books ofaccount as are necessary to reflect the kept true and full nature ofthe transactions ofhis business and to enable the chargeable value or quantity of any goods and the tax payable thereon to be determined.

(2) Where the Comptroller is of the opinion that records or books of account are not being kept in accordance with subclause 0), or where no records orbooks of account are being kept by a registered manufacturer, then in addition to any proceedings that may be taken under clause 35, the Comptroller may direct the manufacturer to keep such records or books of account as he specifies and the registered manufacturer shall comply with the Comptroller'S direction.

(3) The records or books of account required by this clause shall be kept at the principal place of business of the registered manufacturer unless the Comptroller otherwise approves.

(4) A registered manufacturer shall preserve all books of ac­ count and other records that are essential to the explanation or verifi­ cation ofany entry in the books ofaccount for a period ofsix years after the end of the monthly tax period to which they relate, unless the Comptroller, by notice in writing, approves of their disposal within a shorter period.

24. (1) For the purposes ofadministering and enforcing this Order, Submission of including obtaining information in respect of the business activities of infonnatton. any personwho is ormay be liable to tax, the Comptrollermay bynotice in writing require that person or any other person ­

(a) to submit to the Comptroller within the time specified in the notice, monthly returns, annual returns or such other information as he may require;

L.R.O.1i199J

Examination of business records.

(b) to produce at a time and place specified in the notice for examinationby the Comptroller, any invoices, books of account or other documents that the Comptroller con­ siders necessary for the purpose;

(c) to attend at the time and place specified in the notice, for the purpose of being examined by the Comptroller in relation to the business activities of the registered manufacturer or any other person or any transaction or matter appearing to the Comptroller to be relevant.

(2) The Comptroller may make copies ofany books ofaccount or other documents produced pursuant to this clause, or may take extracts from them or retain them for any of the purposes ofthis Order.

25. (I) For the purpose of performing his functions under this Order, the Comptroller may carry out an examination of the business activities ofa registered manufacturer or aperson who in the opinion of the Comptroller ought to be registered as a manufacturer.

(2) For the purposes of subclause (I), the Comptroller, or any authorised person, may at any reasonable time and subject to prior notice, enter premises where any business is carried on by a person to whom subclause (1) refers or premises on which he has reasonable grounds for believing that records or books of account are kept and ­

(a) examine the records or books of account and any other documents that relate to the activities of the business;

(b) inspect any raw materials, trading stock or other assets, the inspection of which may, in the opinion of the Comptroller or authorised person, as the case may be, assist him in determining ­

(i) the accuracy of any inventry of trading stock or of the records or books of account; or

(ii) the amount of tax payable under this Order;

(c) require the owner of the business, or any employee or agent, to givehim such reasonable assistanceinconnec­ tion with the examination or inspection as may be necessary and to answer orally or in writing any ques· tions relating thereto.

(3) Where during the course of any examination or inspection it appears to the Comptrolleror the authorised officerthat there may not

l"-'UU::!IIUUlI-YJ

have been a correctdisclosure ofliability to tax, he may take possession ofany books ofaccount orotherdocuments for further examination and after examination may retain or make copies of or take extracts from the books or documents for any of the purposes of this Order.

26. (1) Tax, when it becomes due and payable, shall be a debt due Reoovery of tax. to the Government and payable to the Comptroller.

(2) Any tax unpaid, may be sued for and recovered by the Comptroller in any court of competent jurisdiction.

(3) In any proceedings for the recovery oftax, itisnot a defence that­

(a) the chargeable value on which the tax liability is based is incorrect;

(b) the tax payable is excessive; or

(c) the assessment is the subject of objection or appeal.

(4) For the purposes of this clause, "tax" includes any interest or penalty imposed under clauses 33 or 34.

27. (1) Where any person fails to pay any tax when it becomes due Recovery of laX by distraint.and payable the Comptroller may file with the Provost Marshall a

warrant, certified by the Comptroller as correct, of the tax due and payable and unpaid.

(2) A warrant filed under subclause (1) shall be treated by the ProvostMarshall as having the same effect as a civil judgment given by a court ofcompetent jurisdiction in favour ofthe Comptroller for a debt of the amount specified in the warrant, and the Provost Marshall shall proceed to levy on the property of the person named in the warrant to such extent as is necessary for the recovery ofthe unpaid tax and to meet any proper charges of the Provost Marshall.

28. Where the Comptroller has reasonable grounds for believing Reoovery of tax ··· d thi Ord from penon,that a person will Ieave Dommlca owmg moneys un er s er, leaving Domi.

whether or not presently due and payable, or might upon assessment nica. owemoneys underthis Order, the Comptrollermay, by notice in writing served on that person, require that person to pay the amount owing or give security to the satisfaction of the Comptroller for the payment thereofor to secure the amount that may be owing, as the case may be, within the times specified in the notice.

L.R.O.1!199J

l~UDSIQ18.rYJ

Appoinbnent of agenL

Indemnity of agent.

Remission of tax.

L-onswnpnon 1 ax uraer

29. (I) Subjecttosubclause (2), where a registered manufacturer is resident outside Dominica, he shall appoint a person resident in Domi­ nica as his agentin relation to the submissionofstatements, the payment of tax and the perfonnance of or compliance with any other duties or obligations imposed on him by or under this Order.

(2) Where a person fails to appoint an agent as is required by subclause (I), the Comptroller may, by notice in writing, appoint any person resident in Dominica appearing to the Comptroller to have the management or control of the business in Dominica of the registered manufacturer and the person so appointed shall discharge the same duties or obligations as if he were appointed by his principal.

(3) Where a registered manufacturer­

(a) dies or becomes bankrupt or otherwise legally incapa­ ble; or

(b) being a company, goes into liquidation,

theexecutor, trusteeorliquidator, as the case may be, ofthat person shall discharge the duties and obligations imposed on the registered manu­ facturer by or under this Order.

30. (I) Aperson appointed agentunder clause 29, who pays any tax under this Order is entitled to recover the amount paid from the person on whose behalf it is paid or to retain out of any moneys that are in his possession, or may come to him in his capacity as agent, an amount equal to the tax paid.

(2) An agent is personally liable for any tax payable by him in his capacity as agent if, while the tax remains unpaid, he disposes ofor parts with any moneys orother assets that are in his possession or come tohim after the date on which the tax is due, ifthe tax could legally have been paid out of the moneys or other assets.

31. (I) Cabinet may remit, wholly or in part, any tax payable­

(a) where it is satisfied that it is just and equitable to do so; or

(b) to give effect to the tenns of any agreement or arrange­ ment binding on the Government.

(2) Where any tax remitted under this clause has already been paid, the tax shall be refunded by the Comptroller.

Consumption Tax Order [Subsidiary]

32. (I) Where on an appeal itis found that an importerorregistered Refund of Ia•• manufacturer has overpaid an amount of tax, the Comptroller shall refund the amount of the excess.

(2) Where, for any other reason, the amount of tax paid by a registered manufacturer in respect of any month exceeds the amount properly payable under this Order, the Comptrollermay, upon applica­ tioninwritingmadewithinfive years afterthe endofthemonth to which the overpayment of tax relates, refund the amount of the excess.

(3) Notwithstanding subclauses (I) and (2), where any tax is due and payable but remains unpaid in respect of any other month, instead of refunding the excess, the Comptroller may apply the excess towards the unpaid tax.

33. Tax chargeable under this Order which is not paid by the date /nterest on Wlpaid upon which it becomes due and payable shall bear interest at the rate of Ia'. one percent per month or part thereof for the period during which it remains unpaid.

34. (I) Where a registered manufacturer fails to furnish amonthly Penalties. return within the time specified in clause II (1), or any extended time allowed underclause II (2), he is liable to apenalty often percent ofthe tax payable and unpaid at that time or twenty-five dollars, whichever is the greater.

(2) Where a registered manufacturer fails to furnish an annual return within the time specified in clause 12, he is liable to a penalty of fifty dollars.

(3) Where a registered manufacturer fails to furnish a correct monthly return by reason of ­

(a) his failure to disclose the chargeable value or quantity of any chargeable goods sold during that month;

(b) the calculation of the tax chargeable at a rate of tax lower than that applicable to any chargeable goods sold during that month; or

(c) his failure to disclose any fact, the disclosure ofwhich would result in an increase in his liability to tax,

he is liable to a penalty in accordance with subclause (4).

(4) Where the inaccuracy of the return was attributable to- L.R.O.1Il99J

[Subsldiaryl Conswnplion Tax Order

Offences: failure to comply with Order.

(a) neglect, he is liable to a penalty not exceeding one half of the tax which would have been lost if he had been assessed on the basis of the incorrect return furnished;

(b) wilful default, he is liable to a penalty not exceeding the amount of the tax that would have been lost if he had been assessed on the basis of the incorrect return fur­ nished.

35. Any person who ­

(a) fails to apply for registration as a registered manufacturer when liable to do so;

(b) fails to furnish to the Comptroller any return required under this Order;

(c) fails to comply with the requirements of any notice in writing issued to him under this Order;

(d) refuses to answer truly and fully any questions putto him or to supply any information required from him in relation to the manufacture of chargeable goods;

(e) fails to keep aproper recordofhis transactions or to preserve any books of account or other records as required under clause 23;

if) fails to disclose in any month!y return made by him the chargeable value or quantity of any chargeable goods sold by him during the month or any material facts that are required to be disclosed;

(g) signs any return submitted to the Comptroller without reasonable grounds for believing that return, or any part thereof, to be correct; or

(h) obstructs or hinders the Comptroller or any authorised person in the discharge of his functions under this Order,

is liable on summary conviction to a fine of one thousand dollars or to imprisonment for one year, and in the case of a continuing offence to a fine offifty dollars for eachday orpart thereofduring which the offence continues after a conviction is first obtained.

Offences: intent 36. (1) Any person who wilfully and with intent to evade liability to evade liability.

to tax­

(a) makes, causes or allows to be made any incorrect return submitted under this Order;

(b) signs any return submitted to the Comptroller having reason to believe the contents of the return or other infonnation to be incorrect;

(c) gives any incorrect answer, verbally or in writing, to any request for infonnation made by the Comptroller;

(d) prepares, maintains or authorises the preparation or maintenance ofany incorrect books ofaccount orother records;

(e) falsifies or authorises the falsification of any books of account or other records; or

if) makes use of or authorises the use of any fraud what­ ever,

is liable on summary conviction to a fine of two thousand dollars or to imprisonment for two years.

(2) In any proceedingsunder this section, ifit is proved that any incorrect infonnation is given or entry made in any return, answer, books of account or other records by any person, he is presumed, until the contrary is shown, to have made, caused or allowed to be made or caused that incorrect infonnation, return or entry with intent to evade liability to tax.

37. Any person who - Aiding or abetting an

(a) wilfully makes or submits on behalf of another person; or offence.

(b) aids or abets another person to make or deliver,

an incorrect return or any incorrect infonnation affecting the tax liability of that other person, is liable on summary conviction to a fine of one thousand dollars or to imprisonment for a tenn of one year.

38. Proceedings for an offence under this Order may be instituted ProsecUlions. by the Comptroller in his own name.

39. Proceedings in relation to an offence under this Order may be Time limit for commenced within three years after the offence is committed or within proceedings. one year after the commission of the offence comes to the knowledge of the Comptroller, whichever is the later.

L.R.O.1I1995

L'J ............._. J J

Savings as to repealed Order. [20/1968].

62/1987. [19/1988 40/1988 42/1989 57/1989].

\".VfIolWf'PHvn J UA Vfut;;,

40. In relation to the recovery. remission or refund of tax or penalty becoming due under the Caribbean Free Trade Association Rates of Consumption Tax Imposition Order 1968 (repealed by this Order). clauses 26 to 32 shall apply.

'SCHEDULE

SCHEDULES TO BE INSERTED AS THE FIRST AND SECOND SCHEDULES RESPECTIVELY TO THE CONSUMPTION TAX ORDER 1984

FIRST SCHEDULE

TariffNo. Description a/Goods Rate a/Duty

01.01 Live Horses, Asses, Mules and Hinnies Free

01.02 Live Animals of the Bovine Species Free

01.03 Live Swine Free

01.04 Live Sheep and Goats Free

01.05 Live PoullIy, that is to say, Fowls, Ducks, Geese, Turkeys and Guinea Fowls Free

01.06 Other Live Animals Free

02.01 Meat and Edible Offals of the Animals falling within Heading No. 01.01. 01.02, 01.03 or 01.04, Fresh, Chilled or Frozen 20%

02.02 Dead Poultry (that is to say, Fowls, Ducks, Geese, Turkeys and Guinea Fowls) and Edible Offals thereof (except Liver), Fresh, Chilled or Frozen 20%

02.03 PoullIy Liver. Fresh, Chilled, Frozen, Salted or in Brine 20%

02.04 Other Meat and Edible Meat Offals, Fresh, Chilled or Frozen 20%

02.05 Pig Fat free of Lean Meat and Poultry Fat (not rendered or solvent-extracted) Fresh, Chilled, Frozen, Salted, in Brine, Dried or Smoked 20%

·See page 2 "Note on Omissions" as regards the repeal and replacement of the First and Second Schedules to the Conswnption Tax Order.

Consumption Tax Order

TariffNo. Description ofGoods Rate ofDuty

[Subsidiary)

02.06 Meat and Edible Meat Offals (except Poultry Liver) Salted, in Brine, Dried or Smoked 20%

03.01 Fish, Fresh (Live or Dead) Chilled or Frozen 20%

03.02 Fish, Dried, Salted or in Brine; Smoked Fish, whether or not cooked before or during the smoking process Free

03.03 Crustaceans and Molluscs, whether in shell or not, Fresh (Live or Dead), Chilled, Frozen, Salted, in Bine or Dried; Crustaceans, in Shell, Simply boiled in water 20%

04.01 Milk and Cream, Fresh, not concentrated or sweetened Free

04.02 Milk and Cream, Preserved. Concentrated or Sweetened Free

04.03 Butter 20%

04.04 Curd and Cheese Free

04.05 Birds' Eggs and Egg Yolks, Fresh, Dried or otherwise preserved. Sweetened or not 20%

04.06 Natural Honey 20%

04.07 Edible Products of Animal Origin, not elsewhere specified or included 20%

05.01 Hmnan Hair, unworked, whether or not washed or scoured; waste of Hwnan Hair Free

05.02 Pigs' Hogs' and Boars' Brittles or Hair. Badger Hair and other Brush making Hair; Waste of such Bristles and Hair Free

05.03 Horsehair and horsehair waste, whether or not put up on a layer or between two layers of other material Free

05.04 Guts, Bladders and Stomachs ofAnimals (other than Fish, whole and pieces thereof) Free

05.05 Fish Waste Free

05.07 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 fW1her worked than cleared, Disinfected or treated for preservation; powder and waste of feathers or parts of feathers Free

L.R.O.1I199J

[Subsidiary] Consumplion Tax Order

TariffNo. Description o/Goods Rate o/Duty

05.08 Bones and Hom-cores, unworked, defatted, simply prepared (but not cut to shape) Ireated with acid or degelatinised; Powder and waste of these products Free

05.09 Ivory, Tortoise·Shells, Horns, Antlers, Hooves. Nails, Claws and Beaks, unworked or simply prepared but not cut to shape. and Waste and Powder of these products, Whale­ bone and the like, Wlworked or simply prepared but not cut to shape and hair and waste of these products Free

05.12 Coral and similar substances, Wlworked or simply prepared but otherwise worked; Shells unworked or simply prepared but nol cut to shape; Powder and Waste of Shells Free

05.13 Natural sponges Free

05.14 Ambergris, Castoreum, Civet and Musk; Cantharides; Bile whether or not Dried; Animals Products; Fresh, Chilled or Frozen or otherwise provisionally preserved of a kind used in the preparation of phannaceutical products Free

05.15 Animal Products not elsewhere specified or included; Dead animals of Chapter 1 or Chapter 3, unfit for human consumption Free

06.01 Bulbs. Tubes. Tuberous roots, Corms, Crowns and rhizomes, donnant, in growth or in Flower 20%

06.02 Other Live plants, including Trees, Shrubs, Bushes. Roots. Cuttings and Slips 20%

06.03 Cut Flowers and Flower Buds of a kind suitable for bouquets or for ornamental purposes, Fresh, Dried, Dyed, Bleached, Impregnated or otherwise prepared 20%

06.04 Foilage. Branches and other parts (other than flowers or buds) of Trees, Shrubs, Bushes and other Plants, and Mosses, Lichens and Grasses. being goods of a kind suitable for Bouquets or ornamental purposes, Fresh, Dried, Dyed, Bleached, Impregnated or otherwise prepared 20%

07.01 Vegetables, fresh or chilled 20%

L-onsumpllOn lax-Urder

TarijJNo. Description ofGoods Rate ofDuty

[Subsidiary)

07.02 Vegetables (whether or not cooked) preserved by freezing 20%

07.03 Vegetables provisionally preserved in brine, in sulphur water or in other preservative solutions, but not specially prepared for inunediateconswnption 20%

07.04 Dried, Dehydrated or Evaporated vegetables. whole, cut, sliced. broken or in powder, but notfw1herprepaced 20%

07.05 Dried,legwninous vegetables, shelled. whether or not skinned or split 20%

07.06 Manioc. Arrowroot, Salep, Iersalem Artichokes, Sweet Potatoes and other similar roots and tubers with high starch or insulin content, fresh or dried, whole or sliced; sago pith 20%

08.01.11 Dates. Bananas, Coconuts, Pineapples, to Avocadoes, Mangoes, Guava. Mangosteens,

fresh or dried, shelled or not (excluding 08.01.4)

08.01.7 Brazil nuts and cashew 20%

08.01.3 and 08.01.4 Brazil Nuts, Cashew Nuts 20%

08.02 Citrus fruit, fresh or dried 20%

08.03 Figs, fresh or dried 20%

08.04 Grapes, fresh or dried 20%

08.05 Nuts, other than those falling within Heading No 08:01, fresh or dried, shelled or not 20%

08.06 Apples, Pears and Quinces, fresh 20%

08.07 Stone Fruit, fresh 20%

08.08 Berries, fresh 20%

08.09 Other Fruit, fresh 20%

08.10 Fruit (whether or not cooked), preserved by freezing. not containing added sugar 20%

L.R.O.111991

[Subsidiary]

TariffNo. Description ofGoods Rate ofDuly

Consumption Tax Order

08.11 Fruit provisionally preserved (for example by sulphur dioxide, gas, in brine. in sulphur water Of in other preservative solutions), but unsuitable in that state for immediateconswnption 20%

08.12 Fruit, dried, other than that falling within Heading Nos. 08:01, 08:02, 08:03, 08:04

. or08:05 20%

08.13 Peel of Melons and Citrus Fruit, fresh. frozen, dried or provisionally preserved in brine, in sulphur water or in other preservative solution 20%

09.01 Coffee, whether or not roasted or freed of caffeine; coffee husks and skins; coffee substitutes containing coffee in any proportion 20%

09.02 Tea 20%

09.03 Mate 20%

09.04 Pepper of the Genus "PIPER"; Pimento of the genus "CAPSICUM" or the Genus "PIMENTA" 20%

09.05 Vanilla 20%

09.06 Cinnamon and cinnamon·tree flowers 20%

09.07 Cloves (Whole fruit, cloves and stems) 20%

09.08 NUUneg. Mace and Cardamoms 20%

09.09 Seeds of Anise, Badian, Fennel, Coriander, Cwnin. Caraway and Juniper 20%

09.10 Thyme, Saffron and Bat Leaves, other spices 20%

10.01 Wheat and Meslin (mixed wheat and rye) 20%

10.02 Rye 20%

10.03 Barley 20%

10.04 Oats 20%

10.05 Maize 20%

10.06 Rice Free

10.07 Buckwheat. Millet, Canary Seed and Grain Sorghwn; Other Cereals 20%

Exl1.01 Wheat Flour Free

Exl1.01 Other cereal flour 20%

Consumption Tax Order [Subsidiary]

TariffNo. Description o/Goods Rateo/DUly

11.02 Cereal Groats and Cereal Meal; other worked cereal grains (for example. rolled. flaked. polished. pealed or kibbled but not further prepared). except Rice falling within Heading No. 10:06; Germ of Cereals. Whole. Rolled. Flaked or Ground 20%

I \.04 Flour of the dried leguminous vegetables fsUing within Heading No. 07:05 or of the fruits fsUing within any heading Chapter 8; Flour and Meal of Sago and of roots and tubers fsUing within Heading No. 07:06 20%

1\.05 Flour. Meal and Flakes of Potato 20%

I \.07 Malt. roasted or not 20%

11.08 Stanihes;Lnsulin 20%

IU)9 Wheat Gluten. whether or not dried 20%

12.01.1 Groundouts 20%

12.0\'2 to Other oil seeds and oleaginous fruit, whole or

12.01.99 broken Free

12.02 Flours or meals of oil seeds or oleaginous frui~ non-defatted (excluding mustard flour) Free

12.03 Seeds, fruit and spores of a kind used for sewing Free

12.04 Sugar bee~ whole or sliced. fresh. dried or powdered; sugar cane Free

12.06 Hop cones and lupulin Free

12.07 Plants and parts (including seeds and fruit) of trees, bushes. shrubs or other plants. being goods of a kind used primarily in perfumery. in phannacy, or for insecticidal, fungicidal or similar purposes, fresh or dried, whole. cut. crushed. ground or powdered Free

12.08 Chicory roots, fresh or dried, whole or cut, unroasted, locust beans. fresh or dried, whether or not kibbled or ground, but not further prepared; fruit kernels and other vegetable products of a kind used primarily for human food. not falling within any other heading Free

12.09 Cereal straw and husks. unprepared. or chopped but not otherwise prepared Free

L.R.O.1Il99J

[Subsidiary] Coruwnption Tax Order

TariffNo. Description o/Goods Rate o/Duty

12.10 Mangolds, Swedes, Fodder, Roots, Hay Lucerne, Glover. Sainfoin. Forage Kale, Lupines, Vetches and similar Porage products Free

13.02 Shellac, Seed Lac, Stick Lac, and other Lacs; Natural Gums, Resins, Gum-Resins and Balsams Free

13.03 Vegetables Saps and extracts; pectic substances, pectinates and pectates; agar-agar and other mucilages and thickeners, derived from vegetable products Free

14.01 Vegetable materials of akind used primarily for plaiting (for example, cereal straw, cleaned, bleached or dyed. osier. reeds, rushes, rattans, bamboos, raffia and lime bank) Free

14.02 Vegetable material, whether or not put up on a layer or between two layers of other material, of a kind used primarily as stuffmg or as padding (for example, kapok, vegetable hair and eel·grass) Free

14.03 Vegetable materials of a kind used primarily in bushes or in brooms (for example, sorgho, piassava.couch-grass and istle), whether or not in bundles or hanks Free

14.04 Vegetable products not elsewhere specified or included Free

15.0\ Lard, other pig rat and poultry rat, rendered or solvent extracted 20%

15.02 Fats of bovine cattle. sheep or goats, unrendered; rendered or solvent-extracted fats (including "Premier Jus") obtained from those Wlfendered rats 20%

15.03 Lard stearin, cleostearin and tallow stearin; lard oil, oleo oil and tallow oil. not emulsified or mixed or prepared in any way 20%

15.04 Fats and oils, of fish and marine mammals, whether or not refmed 20%

15.05 Wool grease and fatty substances derived therefrom (including lanolin) 20%

15.06 Other animals' oils and fats (including neat's­ foot oil and fats from bones or waste) 20%

"............ _."t'•• ~ ............ 'wc;;r

TariffNo. Description ofGoods Rate ofDu/y

.. l"UDSIOIBrYJ

15.07 Fixed vegetable oils, fluid or solid, crude, rermed or purified 20%

15.08 Animal and vegetable oils, boiled. oxidised, dehydrated, sulphurised, blown or polymerised by heat in vacuwn or in inert gas, or otherwise modified 20%

15.10 Fatty acids; acid oils from refining; fatty alchols 20%

15.11 Glycerol and glycerollyes 20%

15.12 Animal or vegetable oils and fats. wholly or partly hydrogenated, or solidified or hardened by any other process, whether or not rermed. but not further prepared 20%

15.13 Margarine, imitation lard and other prepared edible fats 20%

15.15 Spearmaceti, crude. pressed or rermed, whether or not coloured beeswax and other insect waxes~ whether or not coloured 20%

15.16 Vegetable waxes. whether or not coloured 20%

15.17 Degras; residues resulting from the treatment of fany substances or animal or vegetable waxes 20%

16.01 Sausages and the like, of meat, meat offals or animal blood 20%

16.02 Other prepared or preserved meat or meat offal 20%

16.03 Meat extracts and meat juices; fish extracts 20%

16.04 Prepared or preserved fish including caviar and caviar substitutes 20%

16.05 Crustaceans and molluscs. prepared or preserved 20%

17:01 Icing Sugar 20%

17.01.2 Raw Sugar Free

17.01.9 Other Free

17.02 Other sugars in solid form; sugar syrups. not containing added flavouring or colouring matter. artificial honey, whether or not mixed with natural honey; caramel 20%

17.03 Molasses 20%

17.04 Sugar confectionery not containing cocoa 20%

18.01 Cocoa beans, whole or broken, raw or roasted 20%

18.02 Cocoa shells, husks, skins and waste 20%

L.R.O.1IJ99J

l~UDSIQla["YJ c...onsumpnon 1 ax vraer

TariffNo. Description ofGoods Rate ofDu/y

18.03 Cocoa paste (in bulk or in block), whether or not defatted 20%

18.04 Cocoa butter (fat or oil) 20%

18.05 Cocoapowder. WlSweetened 20%

18.06 Chocolate and other food preparations containing cocoa 20%

19.02 Malt extract; preparations of flour. meal starch or malt extract (excluding No. 19.02.2 -Infant food admitted as such by the Comptroller) 20%

19.02.2 Infant food admitted as such by the Comptroller Free

19.03 Macaroni, spaghetti and similar products 20%

19.04 Tapioca and sago; tapioca and sago substitutes obtained from potato or other starches Free

19.05 Prepared foods obtained by the swelling or roasting of cereals or cereal products (puffed rice, com flakes and similar products) 20%

19.07 Bread, ship's biscuits and other ordinary bakers' wares, not containing added sugar, honey, eggs, fats, cheese or fruit; commwtion wafers, cachets of a kind suitable for pharmaceutical use. sealing wafers. rice paper and similar products 20%

19.08 Pastry, biscuits, cakes and other fme bakers' wares. whether or not containing cocoa in any pmportioo 20%

20.01 Vegetables and fruit, prepared or preserved by vinegar or acetic acid, with or without sugar, whether or not containing salt, spices or mustard 20%

20.02 Vegetables prepared or preserved otherwise than by vinegar or acetic acid 20%

20.03 Fruit preserved by freezing. containing added sugar 20%

20.04 Fruit, fruit-peel and parts of plants, preserved by sugar (drained, glace or crystallised) 20%

20.05 Jams, fruitjelJies, marmalades, fruit puree and fruit paste being cooked preparations. whether or not containing added sugar 20%

20.06 Fruit otherwise prepared or preserved, whether or not containing added sugar or spirit 20%

""U"..)Wfrpuvn ~ eM vraer

TariffNo. Description ofGoods Rate ofDuty

[Subsidiary]

20.07 Fruit juices (including grape must) and vegetable juices whether or not containing added sugar, but unfermented and not containing spirit 20%

21.02 Extracts, essences or concentrates ofcoffee, tea or mate and preparations with abasis of those extracts, essences or concentrates; roasted chicory and other roasted coffee substitutes and extracts, essences, and concentrates thereof 20%

21.03 Mustard flour and prepared mustard 20%

21.04 Sauces; mixed condiments and mixed seasonings 20%

21.05 Soups and broths, in liquid, solid or powder form; homogenised composite food preparations 20%

21.06 Natural yeasts (active or inactive); prepared baking powders Free

21.07 Food preparations not elsewhere specified or included (excluding No. 21.07.I-lnfant food admitted as such by the Comptroller) 20%

21.07.1 Infant food admitted as such by the Comptroller Free

22.01 Waters, including spa waters and aerated waters; ice and show 20%

22.02 Lemonade, flavoured spa waters and flavoured aerated waters; and other non-alcoholic beverages, not including fruit and vegetable juices falling within Heading No. 20.07 20%

22.03.1 Beer $10.001 L. gal.

22.03.2 Stout $9.001 L. gal.

22.03.3 Ale $10.001 L. gal.

22.03.4 Porter $9.00 L. gal.

22.03.9 Other including condensed $9.001 I.. gal.

22.04 Grape must, in fermentation or with fermentation arrested otherwise than by the addition of alcohol 20%

22.05 Wine of fresh grapes; grape must with fermentation arrested by the additional of alcohol 20%

22.06 Vermouths and other wines of fresh grapes flavoured with aromatic extracts 20%

L.R.O.111991

[SUbSidiary] Conswnplion Tax Order

TariffNo. Description ofGoods Rate ofDuty

22.fY1 Other fennented beverages (for example, cider, peny and mead) 20%

22.08 Ethyl alcohol or neutral spirits, Wldenatured, of a strength 140 degrees or higher; denatured spirits (including ethyl alcohol and neutral spirits) of any strength $12.001

L. gal.

22.09.1 Whisky $45.001 L. gal.

22.09.2 Brandy $25.001 L. gal.

22.09.3 Rum 20%

22.09.4 Gin $30.001 L. gal.

22.09.5 Vodka $30.001 L. gal.

22.09.91 Cordials and liqueurs 20%

22.09.92 Aromatic bitters used as a flavouring agent for food and beverages 20%

22.09.93 Other aromatic bitters 20%

22.09.99 Other spirits 20%

22.10 Vinegar and substitutes for vinegar 20%

23.01 Flours and meals, of meat, offals, fish, crustaceans or molluscs; unfit for human consumption; greaves Free

23.02 Bran. sharps and other residues derived from the sifting, milling or working of cereals or of leguminous vegetables Free

23.03 Beet-pulp, Bagasse and other waste of sugar manufacture; brewing and distilling dregs and waste; residues ofstarch manufacture and similar residues Free

23.04 Oil cake and other residues (except dregs) resulting from the extraction of vegetable oils Free

23.05 Wine lees; argol Free

23.06 Products of vegetable origin of a kind used for animal food. not elsewhere specified or included Free

23.07 Sweet ned forage; other preparations of a kind used in animal feeding (excluding food for pets No. 23:07.1) Free

Consumption Tax Order [Subsidiary]

TarijfNo. Description ofGoods Rate ofDu/y

23.07.1 Foods for pets 20%

24.01 Unmanufactured tobacco; tobacco refuse 20%

24.02.1 Cigars and cheroots; cigarillos $17.501 Kg.

24.02.2 Cigarettes 20%

24.02.3 Snuff $40.001 Kg.

24.02.91 Blackleaf $2.001 Kg.

24.02.99 Other $25.001 Kg.

25.01 Conunon salt (including rock salt, sea salt and table salt); pure sodium chloride; salt liquors; sea water Free

25.02 Unroasted iron pyrites Free

25.03 Sulphur of all kinds. other than sublimed sulphur, precipitated sulphur and conoidal sulphur Free

25.04 Natural graphite Free

25.05 Natural sands of all kinds, whether or not coloured. other than metal-bearing sands falling within Heading No. 26:01 Free

25.06 Quartz (other than natural sands) quartzite, including quartzite not further worked than roughly split; roughly squared or squared by sawing Free

25.07 Clay (for example. koalin and bentonite). andalusite, kyanite and sillimanite, whether or not calcined but not including expanded clays falling within Heading No. 68:07; mullite; chamolte and din.. earths Free

25.08 Chalk Free

25.10 Natural calcium phosphates. natural aluminium calcium phosphate. apatite and phosphatic chalk Free

25.11 Natural barium sulphate (baryles); natural barium carbonate (witherite), whether arnot calcined, other than barium oxide Free

L.R.O.1I199J

[Subsidiary) Consumption Tax Order

TariffNo. Description ofGoods Rate ofDuty

25.12 Siliceous fossils meals and similar siliceous earths (for example, kieselguhr, tripolite or diatomtite) whether or not calcined. of an apparent specific gravity of I or less Free

25.13 Pwnice stone; emery; natural corundum, natural garnet and other natural abrasive, whether or not heat-treated Free

25.14 Slate, including slate not further worked than roughly split, roughly squared or squared by sawing Free

25.15 Marble, travertine, ecaussine and other calcareous monumental and building stone of an apparent specific gravity of 2.5 or more and alabaster. including such stone not further worked than roughly split; roughly squared or squared by sawing Free

25.16 Granite, porphyry. basalt. sand, stone and other monumental and building stone, including such stone not further worked than roughly split; roughly squared or squared by sawing Free

25.17 Pebbles and crushed or broken stone (whether or not heat-treated) gravel, macadam and tarred macadam, of a kind commonly used for concrete aggregate, for road metalling or for railway or other ballsel; flint and shingle, whether or not heat-treated; granules and chippings (whether arnot heat-treated) and powder of stones falling within Heading Nos. 25.150r25.16 Free

25.18 Dolomite, whether or not calcined, including dolomite not further worked than roughly split, roughly square or squared by sawing; agglomerated dolomite (including tarred dolomite) Free

25.19 Natural magnesium carbonate (magnesite); fused magnesia; dead-burned (sintered) magnesia, whether ornot containing small quantities of other oxides added before sintering; other magnesium oxide. whether or not chemically pure Free

25.20 Gypsum, anhydrite, calcined gypsum, and plasters with abasis of calcium sulphate, whether or not coloured. but not including plasters specially prepared for use in dentistry Free

25.21 Limestone flux and calcareous stone, commonly used for the manufacture of lime or cement Free

l.;onsumplton Tax Order [Subsidiary]

TariffNo. Description ofGoods Rate ofDuty

25.22 Quicklime, slaked lime and hydraulic lime other than calcium oxide and hydroxide Free

25.23 Portland cement. cement powder, slag cement, supersulphate cement and similar hydraulic cements, whether or not coloured or in the fonn of clinker 20%

25.24 Asbestos Free

25.26 Mica, including splittings; mica waste Free

25.27 Natural steatite, including natural steatite not further worked than roughly split, roughly squared or squared by sawing; talc Free

25.28 Natural cryolite and natural chiolite Free

25.30 Crude natural borates and concentrates thereof (calcined or not), but not including borates separated from natural brine crude natural boric acid containing not more than 85% of H3B03 calculated on the dry weight Free

25.31 Felspar, leucite. nepheline and nepheline syenite; flourspar Free

25.32 Mineral substances not elsewhere specified or included Free

26.01 Metallic ores and concentrates and roasted iron pyrites Free

26.02 Slag. dross. scatings and similar waste from the manufacture of iron or steel Free

26.03 Ash and residues (other than from the manufacture of iron or steel) containing metals or metallic compounds Free

26.04 Other slag and ash, including kelp Free

27.01 Coal; briquettes, ovoids and similar solid fuels manufactured from coal Free

27.02 Lignite. whether or not agglomerated 20%

27.03 Peat (including peat litter) whether or not agglomerated 20%

27.04 Coke and semi-coke of coal. of lignite or ofpeat, whether or not agglomerated; reton carbon 20%

27.05 Coal gas, water gas. producer gas and similar gases 20%

L.R.O.l!J99J

[Subsidiary) Consumption Tax Order

TarijJNo. Description 0/Goods Rateo/Duty

27.06

27.07

27.08

27JE

27.10.1

27.10.21

27.10.29

27.10.31

27.10.32

27.10.33

27.10.34

27.10.35

27.10.36

27.10.37

27.10.38

27.10.39

27.10.41

27.10.42

27.10.43

27.10.44

27.10.45

27.10.46

27.10.49

Tar distilled from coal, from lignite or from peat and other mineral tars, including partially distilled tars and blends of pitch with creosote oils or with other coal tar distillations products 20%

Oils and other products of the distillation of high temperature coal tarj similar products as dermed in note 2 to this Chapter 20%

Pitch and pitch coke. obtained from coal tar or from other mineral tars 20%

Petrolewn oils and oils obtained from bituminous minerals, crude 20%

Partly rermed petroleum including topped crudes 20%

Lubricating oils for industry. machinery and road transportvehicles 45%

Other lubricating oils 45%

Aviation spirit of 100 octane and over exported under the processing agreement 45%

Other aviation spirit of 100 octane and over 45%

Aviation spirit Wlder 100 octane exported under the processing agreement 45%

Other aviation spirit Wldcr 100 octane 45%

Gasolene exported under the processing agreement 45%

Other gasolene $3.20/ gal

Spirit type (gasolene type) jet fuel 50%

Other motor spirit 50%

Other light oils and preparations 50%

Kerosene type jet fuel exported Wlder the processing agreement 20%

Other kerosene type jet fuel 20%

Illwninating kerosene exported under the processing agreement Free

Other illwninating kerosene $0.50/ gal.

Vaporising oils or white spirit exported under the processing agreement 20%

Other vaporising oil or white spirit 20%

Other 20%

Conswnption Tax Order [Subsidiary]

TariffNo. Description ofGoods Rate ofDuty

27.10.51 Diesel oil exported under the processing agreement 25%

27.10.52 Other diesel oil $2.30/ gal.

27.10.53 Other gas oil exported under the processing agreement 25%

27.10.59 Other 25%

27.10.6 Fuel oils, not elsewhere specified 25%

27.10.9 Other 45%

27.11.1 to

27.11.9 Petrolewn gases and other gaseous hydrocarbons $66.00/ 100 kg.

27.12 Petroleumjelly 20%

27.13 Paraffm wax, micro-crystaline wax, slack wax, ozokerite.lignite wax, peat wax and other mineral waxes, whether or not coloured 20%

27.14 Petrolewn bitumen, petrolewn coke and other residues of petroleum oils or of oils obtained from bituminous minerals 20%

27.15 Bitumen and asphalt, natural; bitwninous shale, asphaltic rock and tar sands 20%

27.16 Bituminous mixtures based on natural asphalt, on natural bitumen, on petrolewn bitumen, on mineral tar or on mineral tar pitch (for example, bituminous mastics.cutback) Free

27.17 Electric current Free

28.01 Halogens (Fluorine. chlorine, bromine and iodine) Free

28.02 Sulphur. sublimed or precipitated; colloidal sulphur Free

28.03 Carbon (including carbon black) Free

28.04 Hydrogen. rare gases and other non-metals Free

28.05 Alkali, and alkaline-earth metals; rare earth metals; yttriwn and scandiwn; and inter-mixtures of interalloys thereof; mercury Free

28.06 Hydrochloric acid and chIorosulphuric acid Free

28.08 Sulphuric acid; oleum Free

28.09 Nitric acid; sulphonitric acids Free

28.10 Phosphorus pentoxide and phosphoric acids (meta·ortho and pyro) Free

L.R.O. JI1991

[Subsidiary] Consumption Tax Order

TariffNo. Description ofGoods Rate ofDuty

28.12 Boric oxide and boric acid Free

28.13 Other inorganic acids and oxygen compounds of non·metals (excluding water) Free

28.14 Halides, oxyhalides and other halogen compounds ofnon·metals Free

28.15 Sulphides ofnon-metals; phosphorus trisulphide Free

28.16 Ammonia, anhydrous or in aqueous solution Free

28.17 Sodium hydroxide. (caustic soda); potassiwn hydroxide (caustic potash); peroxides of sodium or potassium Free

28.18 Hydroxide and peroxide ofrnagnesiwn oxides, hydroxides and peroxides of strontium or barium Free

28.19 Zinc oxides and zinc peroxides Free

28.20 Aluminium oxide and hydroxide; artificial corundium Free

28.21 Chromium oxides and hydroxides Free

28.22 Manganese oxides Free

28.23 Iron oxides and hydroxides; earth colours containing 70% or more of weight of combined iron evaluated as Fe203 Free

28.24 Cobalt oxides and hydroxides; commercial cobalt oxides Free

28.25 Titanium oxides Free

28.27 Lead oxides. red lead and orange lead Free

28.28 Hydrazine and hydroxylamine and their inorganic salts; other inorganic bases and metallic oxides, hydroxides and peroxides Free

28.29 Fluorides, fluorosilicates, fluoroborates and other complex flourine salts Free

28.30 Chlorides,oxychlorides and hydro-oxychlorides; bromides and oxybromides; iodide and oxyiodides Free

28.31 Hypochlorites; commercial calciwn hypochlorite; chlorites; hypobromites Free

28.32 Chlorates and perchlorates; bromates and perbromates; iodates and periodates Free

28.35 Sulphides,polysulphides Free

28.36 Dithionites, including those stabilised with organic substances; sulphoxylates Free

Consumption Tax Order [Subsidiary]

TariffNo. Description o/Goods Rateo/Duty

28.37 Sulphites and thiosulphates Free

28.38 Sulphates (including alums) and persulphates Free

28.39 Nitrites and nitrates Free

28.40 Phosphites, hypophosphites and phosphates Free

28.42 Carbonates andpercarbonates; conunercial ammoniwn carbonates containing anunanium carbonate Free

28.43 Cyanides and complex cyanides Free

28.44 Fulminates. cyanates and thiocyanates Free

28.45 Silicates; commercial sodium and potassium silicates Free

28.46 Borates and perborates Free

28.47 Salts ofmetallic acids (for example, chromates, pennanganates stannates) Free

28.48 Other salts and peroxysalts of inorganic acids, but not including azides Free

28.49 Colloidal precious metals, amalgams ofprecious metals; salts and other compounds, inorganic or organic ofprecious metals including albuminates, proteinates, tannates and similar compounds. whether or not chemiCally defined Free

28.50 Fissile chemical elements and isotopes other radio­ active chemical elements and radio-active isotopes; compounds. inorganic or organic, of such elements or isotopes. whether or not chemically defined; alloys. dispersions and cennets. containing any of these elements; isotopes or compoWlds Free

28.51 Isotopes and their compounds, inorganic or organic. whether or not chemica1ly defined. other than isotopes and compounds falling within Heading No. 28.50 Free

28.52 Compounds. inorganic or organic of thorium of uraniwn depleted in U235, ofrare earth metals, of yttrius or of scandium, whether or not mixed together Free

28.54 Hydrogen peroxide (including solid hydrogen peroxide) Free

28.55 Phosphides. whether or not chemically defined Free

28.56 Carbides. whether or not chemically defmed Free

L.R.O.1!l99J

--- ----r- --_.­ [Subsidiary) Consumption Tax Order

--~~---

TarifJNo. Description ofGoods Rate ofDuty

28.57 Hydrides, nitrides, azides, sillicides and borides, whether or not chemically defmed Free

28.58 Other inorganic compounds (including distilled and conductivity water and water of similar purity); liquid air (whether or not rare gases have been removed) compressed air; amalgams, other than amalgams ofprecious metals Free

29.01 Hydrocarbons Free

29.02 Hydrogenated derivates of hydrocarbons Free

29.03 Sulphonated, nitrated or nitrosated derivatives of hydrocarbons Free

29.04 Acyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29.05 Cyclic alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29.06 Phenols and phenol-alcohols Free

29.07 Halogenated. sulphonated, nitrated or nitrosated derivatives of phenols or phenol-alcohols Free

29.08 Ethers, ether-alcohols, etherphenols. ether- alcohol-phenols, alcohol peroxides, and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29,09 Epoxides, epoxyalcohols, epoxyphonels and epoxyethers, with a three or four member ring and their halogenated, sulphonated. nitrated or nitrosatedderivatives Free

29.10 Acetals and hemiacetals and single or complex oxygen-function acetals and hemiacetals and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29,11 Aldehydes, aldehyde-alcohols, aldehyde-ethers, aldchydephonel and other single or complex oxygen-function aldehydes; cyclic polymers of aldehydes; parafonnaldehyde Free

29,12 Halogenated, sulphonated, nitrated or nitrosated derivatives ofproducts falling within Heading No. 29.11 Free

L-onsumpnon 1 ax Uraer

TariffNo. Description ofGoods Rate ofDuty

[Subsidiary)

29.13 Ketones, ketone-alcohols, ketone-phenols. ketone-aldehydes; quinones. quinone-alcohols. quinone-phenols. quinone-aldehydes and other single or complex oxygen- function ketones and quinone and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29.14 Monocarboxylic acids and their anhydrides, halides. per-oxides and peracids and their halogenated. sulphonated, nitrated ornitrosated derivatives Free

29.15 Polycarboxylic acids and their anhydrides, halides. peroxides and peracids and their halogenated. sulphonated, nitrated or nitrosated derivatives Free

29.16 Carboxylic scids with alcohol, phenol, aldehyde or ketone fWlction and other single or complex oxygen- function carboxylic acids and their anhydrides. halides, peroxides and their halogenated, sulphonated. nitrated or nitrosated derivatives Free

29.19 Phosphoric esters and their salts, including lactophosphates, and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29.21 Other esters ofmineral acids (excluding halides) and their salts, and their halogenated, sulphonated, nitrated or nitrosated derivatives Free

29.22 Amine-function compounds Free

29.23 Single or complex oxygen-function amino compounds Free

29.24 Quaternary ammoniwn salts and hydroxides~ lecithins and other phosphominolipins Free

29.25 Carboxyamide-functioncompolUlds; amide­ function compound of carbonic acid Free

29.26 Carboxyamide-function compoWlds (including orthobenzoicsulphirnide and its salts) and imine­ function comJXlUllds (including hexamethylene­ tramine and trimethylenetrinitramine) Free

29.27 Nitrile-functioncompoWlds Free

29.28 Diazo, azo-and azoxy- comJXlunds Free

29.29 Organic derivatives of hydrazine or of hydroxy­ lamine Free

L.R.o.1I199J

[Subsidiary) Consumption Tax Order

TariffNo. Description ofGoods Rate ofDu/y

29.30 Compowuls with other nitrogen-functions Free

29.31 Orga'lO-sulphurcompounds Free

29.33 Organa-mercury compo\Ulds Free

29.34 Other organa-inorganic compounds Free

29.35 Heterocyclic compOlUlds; nucleic acids Free

29.36 Sulphonamides Free

29.37 Sultones and sultans Free

29.38 Provitamins and vitamins, natural or reproduced by synthes (including natural concentrates) derivatives thereofused primarily as vitamins and inter-mixtures of the foregoing whether or not in any solvent Free

29.39 Hormones, natural or reproduced by synthesis and derivatives thereof used primarily as honnones; other steriods used primarily as hormones Free

29.41 Glycosides. natural or reproduced by synthesis, and their salts, ether, esters and other derivatives Free

29.42 Vegetable alkaloids, natural or reproduced by synthesis. and their salts, ethers, esters and other derivatives Free

29.43 Sugars. chemically pure other than sucrose, glucose and lactose; sugar ethers and sugar esters and their salts, other than products of Heading Nos. 29.39, 29.41 and 29.42 Free

29.44 Antibiotics Free

29.45 Other organic compoWlds Free

30.01 Organa-therapeutic glands or other organs, dried, whether or not powdered; organo-therapeutic extracts of glands or other organs or of their secretions; other animals substances prepared from therapeutic or prophylactic uses, not elsewhere specified or included 20%

30.02 Antisera, microbial vaccines, toxins, microbial cultures (including fennents but excluding yeasts) and similar products 20%

30.03 ¥edicaments (including veterinary medicaments) Free

.....vrl.>w"puv" 1. '" vruer

TariffNo. Description o/Goods Rate o/Duty

L"UDSldlaryJ

30.04 Wadding, gauze, bandages and similar articles (for example,dressings, adhesive plasters, poul tices) impregnated or coated with pharmaceutical substances or put up in retail packings for medical or surgical purposes, other than goods specified in Note 3 to this Chapter 20%

30.05 Other pharmaceutical goods 20%

31.01 Guano and other natural animal or vegetable fertilizers, whether or not mixed together, but not chemically treated Free

31.02 Mineral or chemical fertilizers, nitrogenous Free

31.03 Mineral or chemical fertilizers, phosphatic Free

31.04 Mineral or chemical fertilizers, potassic Free

31.05 Other fertilizers; goods of the present Chapter in tablets, lozenges and similar prepared fonns or in packings of a gross weight not exceeding 10 kg. Free

32.01 Tanning extracts of vegetable origin; tannins (tamic acids), including water-extracted gall-nut tannin, and their salts, ethers, esters and other derivatives Free

32.03 Synthetic organic tanning substances, and inorganic tanning substances; tanning preparations. whether or not containing natural tanning materials; enzymatic preparations for pretarming (for example, of enzymatic pancreatic, or bacterial origin) Free

32.04 Colouring matter of vegetable origin (including dyewood extracts and other vegetable dyeing extracts, but excluding indigo) or of animal origin 20%

32.05 Synthetic organic dyestuffs (including pigment dyestuffs); synthetic organic products of a kind used as luminophores; products of the kind known as optical bleaching agents. substantive to the fibre; natural indigo 20%

32.06 Colour lakes 20%

32JY1 Other colouring matter; inorganic products of a kind used as lwninophores 20%

L.R.O.1I199J

L~UbSldlllrYJ Consumption lax Urder

TariffNo. Description ofGoods Rate ofDuty

32.08 Prepared pigments, prepared opacifiers and prepared colours, vitrifiable enamels and glazes. liquid lustres and similar products, of the kind used in the ceramic enamelling and glass industries, engo­ bes (slips); glass frit and other glass, in the form of powder. granules of flakes 20%

32.09 Varnishes and lacquers, distempers; prepared water pigments of the kind used for finishing leather; paints and enamels pigments in linseed oil; white spirit, spirits of turpentine, varnish Of other paint or enamel media; stamping foils; dyes Of other colouring maUer in fanTIS or packings of a kind sold by relllil solution as defmed by Note 4 to this Chapter 20%

32.\0 Artists' , students' and signboard painters' colours, rnooifying tints, amusement colours and the like, in tablets, tubes, jars bottles, pans or in similar fonns orpack.ings, including such colours in sets or outfits, with or without brushes, palattes or other accessories Free

32.11 Prepared driers 20%

32.12 Glaziers' putty grafting putty. painters' filling; non-factory surfacing preparations; stopping, sealing and similar mastics, including resin mastics and cements 20%

32.13 Writing ink, printing ink and other ink Free

33.01 Essential oils (terpeneless ornot), concretes and abolutes; resinoids; concentrates of essential oils in fats, in fixed oils or in waxes or the like. obtained by cold absorption or by maceration; terpenic by-products of the deterpenation of essential oils 20%

33.04 Mixtures of two or more odoriferous substances (natural or artificial) and mixtures (including alcoholic slutins) with a basis of one or more of these substances, of a kind used as raw materials in the perfwnery, food, drink or other industries 20%

33.06 Perfwnery. cosmetics and toilet preparations; aqueous distillates and aqueous solutions of essential oils; including such products suitable for medicinal uses 20%

,,-,"lIit..,_ OU;U. :)1

Consumption Tax Order [Subsidiary)

TariffNo. Description ofGoods Rate ofDuly

34.01 Soap; organic surface-active products and preparations for use as soaps; in the fonn of bars, cakes or moulded pieces shapes. whether or not combined with soap 20%

34.02 Organic surface active agents. surface-active preparations and washing preparations, whether or not containing soap 20%

34.03 Lubricating preparations, and preparations of a kind used for oil or grease treatment of textiles, leather or other materials, but not including preparations containing 70% or more by weight ofpetroleum oils or of oils obtained from bituminous minerals 20%

34.04 Artificial waxes (including water-soluble waxes). prepared waxes not emulsified or containing solvents 20%

34.05 Polishes and creams, for footwear furniture or floors, metal polishes, scouring powders and similar preparations, but excluding prepared waxes falling within Heading No. 34:04 20%

34.06 Caodles, tapers, night·lights aod the like 20%

34.07 Modelling pastes (including those put up for children's amusement and assorted modelling pastes); preparations of a kind known as "Dental wax" or as "Dental Impression CompoWlds" in plates, horseshoe shapes. sticks and similar forms 20%

35.Q1 Casein, caseinates and other casein derivatives; casein glues Free

35.02 Albumins, albwninates and other albumin derivatives Free

35.03 Gelatin (including gelatin in rectangles, whether or not coloured or surface-worked) and gelatin derivatives, glues derived from bones. hides, nelVes. tendons or from similar products and fish glues. isinglass Free

35.04 Peptones and other protein substances (excluding enzymes of Heading No. 35.07) and their derivatives; hide powder. whether or not chromed Free

35.05 Dextrins and dextrin glues; soluble or roasted starches; starch glues 20%

L.R.O.l!J99J

:U. \...nap. DU;U.l [Subsidiary] Consumption Tax Order

I1.~·:;U(..-tw,un

TariffNo. Description ofGoods Rate ofDuty

35.06 Prepared glues not elsewhere specifiedor included; pnxlucts suitable for use as glues put up for sale by retail as glues in packages not exceed­ ing a net weight of 1 kg. 20%

35.07 Enzymes; prepared enzymes not elsewhere specified or included 20%

36.01 Propellantpowders 20%

36.02 Prepared explosives. other than propellant powden; 20%

36.04 Safety fuses; detonating fuses; percussion and detonating caps, ignitors, detonators 20%

36.05 Pyrotechnic articles (for example, fireworks. railway fog signals, amorces, rain rockets) 20%

36.06 Matches (excluding Bengal matches) 20%

36.08 Ferro-cerium and other pyrophoric alloys in all forms; articles of combustible materials 20%

37.oJ Photographic plates and film in the flat, sensitised, unexposed, of any material other than paper. paperboard or cloth 20%

37.02 Film in rolls, sensitised, unexposed, perforated or not 20%

37.03 Sensitised paper, paperboard and cloth, WlCXpoSed or exposed but not develop 20%

37.04 Sensitisedplates and fUm. exposed but not developed, negative or positive 20%

37.05 Plates, unperforated film and perforated film (other than cinematograph film) exposed and developed, negative or positive 20%

37.07 Cinematograph fihn, exposed and developed, whether or not incorporating sound track or consisting only of sound track negative or positive 20%

37.08 Chemical products and flashlight materials, of a kind and in a fonn suitable for use in photo· graphy 20%

38.01 Artificial graphite; colloidal graphite. other than suspensions in oil 20%

38.03 Activated carbon; activated natural mineral products; animal black, including spent animal black 20%

Consumption Tax Order [Subsidiary)

TariffNo. Description ofGoods Rate ofDuty

38.05 Tall oil 20%

38.06 Concenlrated sulphite lye 20%

38.07 Spirits of turpentine (gwn, wood and sulphate) and otha turpenic solvents produced by the distillation or other treatment ofconiferous woods' crude dipentene; sulphite turpentine; fme oil (excluding "Fine Oils" not rich in Texpineal) 20%

38.08 Resin and resin acids and derivatives thereof other than ester gums including in Heading No.39:05; resin spirit and resin oils 20%

38.09 Wood tar; wood tar oils (other than the composite solvents and thinners falling within Heading No. 38: 18); wood creosote; wood naphtha; acetone oil; vegetable pitch of all kinds; brewers' pitch and similar compounds based on resin or on vegetable pitch. foundry core binders based on natural resinousproducts 20%

38.11.11 Disinfectants in packages for retail sale 20%

38.11.12 Insecticides, fungicides, herbicides in packages to for retail sale Free

38.11.14

38.11.15 Vermin killers or similar products; other than in to packages for retail sale 20%

38.11.19

38.11.91 Disinfectants not in packages for retail sale 20%

38.11.92 Insecticides, fungicides, herbicides; not in to packages for retail sale Free

38.11.94

38.11.95 to

38.11.99 Vennin killers or similar products; other Free

38.12 Prepared glazing, prepared dressings and prepared mordants, of a kind used in the textile paper, leatherorlik:e industries 20%

38.13 Pickling preparations for metal surfaces; fluxes and other auxiliary preparations for soldering, brazing or welding; soldering, brazing or welding powders and pastes consisting of metal and other materials; preparations of a kind used as cores on coatings for welding rods and electrodes 20%

L.R.O.l!l99J

----------r­ [Subsidiary) Consumption Tax Order

TariffNo. Description a/Goods Rate a/Duty

38.14

38.15

38.16

38.17

38.18

38.19

39.01

39.02

39.03

39.04

39.05

Anti~knockpreparations, oxidation inhibitors, gum inhibitors, viscosity improvers, anti­ corrosive preparations and similar prepared addi­ tives for mineral oils 20%

Prepared rubber accelerators 20%

Prepared culture media for development of micro­ organisms 20%

Preparations and charges for fIre extinguishers, charged fire extinguishing grenades Free

Composite solvents and thinners for varnishes and similar products 20%

Chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included; residual products of the chemical or allied industries, not elsewhere specified or included 20%

Condensation, polycondensation and polyaddition products. whether or not modified or polymerised and whether or not linear (for example, pheno­ plasts. aminoplasts. alkyds. polyallyl esters and other WlSaturated polyesters, silicones) 20%

Polymerisation and copolymerisation products (forexample. polyethylene. polytranbaloethylenes. polyisovutylene, polystyrene. polyvinyl chloride. polyvinyl acetate, polyvinyl chloroacetate and other polyvinyl derivatives. polyacrylic and polymetha­ crylicderivatives, coumarone - indene resins) 20%

Regenerated cellulose; cellulose nitrate, cellulose acetate and other cellulose esters. cellulose, ethers and other chemical derivatives of cellulose, plasticised or not (for example, cellodians, celluloid); vulcanised fibre 20%

Hardened proteins (for example, hardened casein and hardened gelatin) 20%

Natural resins modified by fusion (rum gums); artificial resins obtained by esterification of natural resins or ofresinic acids (ester gums); chemical derivatives of natural rubber (for example, chlori­ nated rubber. rubber hydrochloride. oxidised rubber 20%

consumption Tax Order [Subsidiary]

TariffNo. Description o/Goods Rate o/Duty

39.06 Other high polymers. artificial resins and artificial plastic materials. including alginic acid, its salts and esters.linoxyn 20%

39.07.1 Articles for use in laboratories Free 39.07.21 Plsstic bsgs. for the conveyance or packing of goods Free 39.07.22

to Other anicles ofmaterials of the kinds described 39.07.99 in Headings Nos. 39.01 - 39.06 20%

40.01 Natural rubber latex, whether or not with added synthetic rubber latex; pre-vulcanised natural rubber latex; natural rubber, balata, gutta-percha and similar natural gums Free

40:02 Synthetic rubber latex; pre-vulcanised synthetic rubber latex; synthetic rubber; factice derived from oils Free

40.03 Reclaimed rubber Free 40.04 Waste and parings of unhardened rubber; scrap

ofWlhardened rubber. fitoniy for the recovery of rubber; powder obtained from waste or scrap of W1hardened rubber Free

40.05 Plates, Sheets and strips ofunvulcanised natural or synthetic rubber, other than smoked sheets and crepe sheets of Heading No. 40.01 to 40.02; granules ofWlvulcanised natural or synthetic rubber compounded ready for vulcanisation; unvulcanised natural or synthetic rubber com­ pounded before or after coagulation either with carbon black (with or without the addition of mineral oil) or with silica (with or without the addition of mineral oil) in any form of a kind known as rnasterbatch 20%

40.06 Unvulcanised natural or synthetic rubber, includ­ ing rubber latex. in other fonn or states (for example, rods tubes and profile shapes, solutions and dispersions) articles of unvulcanised natural or synthetic rubber (for example. coated or impreg­ nated textile thread; rings and discs) 20%

40.07 Vulcanised rubber thread and core, whether or not textile covered. and textile thread covered or impregnated with vulcanised rubber 20%

40.08 Plates. sheets. strip. rods and profile shapes. of W1hardened vulcanised rubber 20%

L.R.O.111991

[Subsidiary] Consumplion Tax Order

TariffNo. Description ofGoods Rate ofDuty

40.09 Piping and tubing, of unhardened vulcanised rubber 20%

40.10 Transmission, conveyor or elevator belts or belting, ofvulcanised rubber 20%

40.11.51 Used tyres for retreading and remoulding Free

40.11.49 and

40.11.59 to

40.11.9

Other rubber tyres, tyre cases, interchangeable tyre threads, inner tubes and tyre flaps, for wheels of all kinds 20%

40.12 Hygienic and phannaceutical articles (including teats) of unhardened vulcanised rubber, with or without fittings of hardened rubber Free

40.13 Articles of apparel and clothing accessories (including gloves), for all pnrposes, of unhardened vulcanised rubber 20%

40.14 Other articles ofunhardened vulcanised rubber 20%

40.15 Hardened rubber (ebonite and vulcanite), in bulk, plates, sheets, strip. rods, profile shapes or tubes; scrap, waste powder. of hardened rubber 20%

40.16 Articles of hardened rubber (ebonite and vulcanite) 20%

41.01 Raw hides and skins (fresh, salted, dried, pickled or limed). whether or not split, including sheep­ skins in the wool Free

41.02 Bovine cattle leather (including boffalo leather) and equine leather, except leather falling within Heading Nos. 41.06 or 41.08 Free

41.03 Sheep and lamb skin leather, except leather falling within Heading No. 41.06 or 41.08 Free

41.04 Goat and kid skin leather, except leather falling within Heading No. 41.06 or 41.08 Free

41.05 Other kinds of leather, except leather falling within Heading No. 41.06 or 41.08 Free

41.06 Chamois-dressedleather 20%

41.08 Patent leather and imitation patent leather, metallized leather Free

41.09 Parings and other waste of leather or of composi­ tion or parclunent-dressed leather. not suitable for the manufacture of articles of leather; leather dust. powder and flour Free

Consumption Tax Order [Subsidiary)

TariffNo. Description ofGoods Rate ofDuty

41.10 Composition leather with a basis of leather or leather fibre, in slabs, in sheets or in rolls Free

42.01 Saddlery and harness, of any material (for example, saddles, harness. collars, traces. knee­ pads and boots), for any kind of animal 20%

Ex. 42.02 Travel goods (for example, tnmks, suitcases, hats, hoxes, travelling bags, rucksacks), shopping bags, handbags, briefcases, purses, wallets. toilet cases. tobacco pouches, sheaths, cases, boxes (for example, for anns, musical instruments, binoculars,jewellery, bottles, collars, footwear, brushes) and similar containers, of leather or of composition leather of vulcanised fibre, of artifi­ cial plastic sheeting, of paperboard or of textile fabric, satchels and tool cases 20%

Ex. 42:02 Satchels and tool cases 20%

42.03 Articles of apparel and clothing accessories, of leather or of composition leather 20%

42.04.1 Machinery belting ofleather or composition leather Free

42.04.9 Other articles ofleather or of composition leather of a kind used in machinery or mechanical appli­ anCes or for other industrial p1Uposes 20%

42.05 Other articles of leather or of composition leather 20%

42.06 Articles made from gut (other than silk-worm gut) from goldbeater's skin, from bladders or from tendoos 20%

43.01 Raw furskins 20%

43.02 Furskins, tanned or dressed, including furskins assembled in plates, crosses and similar fonns; pieces or cuttings of furskin, tanned or dressed, including heads, paws, tails and the like (not being fabricated) 20%

43.03 Articles offurskin 20%

43.04 Artificial fur and articles made therefrom 20%

44.01 Fuel wood, in logs, in billets, in twigs or in faggots; wood waste, including sawdust Free

44.02 Wood charcoal (including shell and not charcoal), agglomerated or not Free

44.03 Wood in the rough, whether or not stripped of its bark or merely roughed down 20%

L.R.O.1t1991

[Subsidiary) Consumption Tax Order

TarijfNo. Description ofGoods Rate ofDuly

44.04 Wood roughly squared or half squared. but not furthermanufactured 20%

44.05 Wood sawn lengthwise sliced or peeled. but not further prepared, of a thickness exceeding 5 nun 20%

44.07 Railway or tramway sleepers of wood 20%

44.09 Hoopwood, split poles; piles, pickets, and slSkes of wood, pointed but not sawn lengthwise; chip- wood. drawn wood; pulpwood in chips or particles; wood shavings of akind suitable for use in the manufacture of vinegar or for the clarification of liquids; wooden sticks. roughly trimmed but not turned. bent or otherwise worked, suitable for the manufacture of walking sticks, umbrella handles, tool handles or the like 20%

44.11 Fibre building board of wood or other vegetable material, whether or not bonded with natural or artificial resins or with other organic binders 20%

44.12 Wood wool and wood flour 20%

44.13 Wood (including blocks, strips and friezes for parquet or wood block flooring. not assembled) planed, tongued, grooved. rebated, chamfered, V-jointed, centre V -jointed, beaded, centre beaded, or the like, but not further manufactured 20%

44.14 Wood sawn lengthwise, sliced or peeled but not further prepared, of a thickness not exceeding 5 nun; veneer sheets and sheets forplywood of a thickness nor exceeding 5 mm 20%

44.15 Plywood, blockboard, laminboard, battenboard and similar laminated wood products (including veneerpanels and sheets); inlaid wood and wood marquetry 20%

44.16 Cellular wood panels, whether or not faced with base metal 20%

44.17 "Improved" wood, in sheets, blocks or the like 20%

44.18 Reconstituted wood, being wood shavings, wood chips, sawdust. wood flour or other ligneous waste agglomerated with natural or artificial resins or other organic binding substances, in sheets, blocks or the like 20%

44.19 Wooden beadings and mouldings, including moulded shirting and other moulded boards 20%

""...".001_.."••

TariffNo. Description ofGoods Rate ofDuty

... __ V'~' L"UDSIOIKrYJ

44.20 Wooden picture frames, photograph frames, mirror frames and the like 20%

44.21 Complete wooden packing cases, boxes, crates, drums and similar packings Free

44.22 Casks, barrels, vats, tubs, buckets and other coopen;' products and parts thereof. of wood including staves Free

44.23 Builders' carpentry and joinery (including pre­ fabricated and sectional buildings and assembled parquet flooring panels) 20%

44.24 Household utensils of wood 20%

Ex. Wooden tools, tool bodies and tool handles, (not 44.25.1 including broom and brush bodies and handles) Free

Ex. 44.26.1 Broom and brush bodies and handles 20%

44.25.9 Other Free

44.26 Spools, cops, bobbins, sewing thread reels and the like of turned wood 20%

44.27 Standard lamps, table lamps and other lighting fittings of wood articles of furniture, of wood not falling within Chapter 94; caskets, cigarette boxes, trays, fruit bowls, ornaments and other fancy articles, of wood; cases for cutlery, for drawing instrwnents or for violins, and similar receptacles of wood, articles of wood for personal use or adornment; of a kind nonnally carried in the pocket, in the handbag or on the person; parts of the foregoing articles of wood 20%

44.28 Other articles of wood 20%

45.01 Natural cork, Wlworked, crushed, granulated or groWld; waste cork. Free

45.02 Natural cork in blocks, plates, sheets or strips (including cubes or square slabs, cut to size for corks or stoppers) Free

45.03 Articles of natural cork 20%

45:04 Agglomerated cork (being cork agglomerated with or without a binding substance) and articles of agglomerated cork 20%

L.R.O.1Il99J

L"UDSIQUlTYJ l.,.onswnpHon j CU vrw:r

TariffNo. Description ofGoods Rate ofDuty

46.02 Plaits and similar products of plaiting materials for all uses whether or not assembled into strips, plaiting materials bound together in parallel strands or woven, in sheet fonn. including matting mats and screens; straw envelopes for bottles 20%

46.03 Basketwork, wickerwork and other articles of plaiting materials made directly to shape; articles made up from goods falling within Heading No. 46.02; articles of loofah 20%

47.01 Pulp derived by mechanical or chemical means from any fibrous vegetable material Free

47.02 Waste paper and paperboard, scrap articles of paper or of paperboard, fit only for use in paper- making Free

48.01 Paper and paperboard (including cellulose wadding) in rolls or sheets Free

48.03 Parchment or grease proof paper and paperboard and imitations thereof. and glazed transparent paper, in rolls or sheets Free

48.04 Composite paper or paperboard (made by sticking flat layers together with an adhesive), not surface- coated or impregnated. whether or not internally reinforced, in rolls or sheets Free

48.05 Paper and paperboard, conugated (with or without flat surface Sheets), creped, crinkled, embossed or perforated, in rolls or sheets Free

48.07 Paper and paperboard, impregnated, coated surface coloured surface decorated or printed (not constituting printed matler within Chapter49), in rolls or sheets Free

48.08 Filter blocks, slabs and plates, of paper pulp Free

48.10 Cigarette paper, cut to size, whether or not in the form of booklets or tubes Free

48.11 Wallpaper and lincrusta; window transparencies of paper 20%

48.12 Floor coverings prepared on a base of paper or of paperboard whether or not cut to size, with or without a coating of linolewn compound 20%

48.13 Carbon and other copying papers (including duplicator stencils) and transfer papers, cut to size. whether or not put in boxes Free

TarifJNo. Description ofGoods Rate ofDuty

48.14 Writing blocks, envelopes, letter cards, plain postcards, correspondence cards; lx>xes, pouches, wallets and writing compendiwns of paper or papetboard, containing only and assortment of paper stationery Free

48.15.1 Toiletpaper 20%

48.15.2 to

48.15.9 Other paper and paperboard cut to size and shape Free

48.16 Boxes, bags and other packing containers, of paper or paperboard; box files, letter trays and similar articles of paper or paperboard, of akind commonly used in offices, shops and the like Free

48.18 Registers, exercise books, note books memorandum blocks, other books, receipt books, diaries, blotting pads, binders (loose-leaf or other) me covers and other stationery of paper or paper­ board; sample and other albwns and book covers ofpaper or paperboard Free

48.19 Paper orpaperboard labels, whether or not printed or gwnmed Free

48.20.1 Bobbins, tubes, spools, caps and the like (of paper pulp, paper or paperboard) of a kind suitable for spinning or weaving Free

48.20.9 Bobbins, spools, caps and similar supports of paper pulp, paper or paperboard (whether or not perforated or hardened excluding No. 48.20.1) Free

48.21.1 to Sanitary napkins (pads) and tampons; baby

48.21.2 napkins Free

48.21.3 Cards for punched-card machines, whether or not in strips Free

48.21.4 Other articles ofpaperpulp, paper, paperboard to or cellulose wadding (excluding dress patterns 48.21.9 of48.21.7) 20%

48.21.7 Dress patterns Free

49.01 Printed books, booklets, brochures, pamphlets and leaflets Free

49.02 Newspapers, journals and periodicals, whether or not illustrated Free

L.R.O.1Il99J

-------" - ---__.. .. -_. .-r--_.­

TariffNo. Description ofGoods Rate ofDuty

49.03 Children's picture books and painted books Free

49.04 Music, printed or in manuscript, whether or not bo\Uld or illustrated Free

49.05 Maps and hydrcgraphic and similar charts of all kinds, including atlases, wall maps and topo· graphical plans, printed, printed glohes (terrestrial or celestial) Free

49.06 Plans and drawings for industrial. architectural, engineering. commercial or similar purposes. whether original or reproductions on sensitised paper, paper, manuscripts and typescripts Free

49.07.1 to 49.07.2

Unused JX>stage, revenue and similar stamps, bank and currency notes Free

49.07.9 Stamp impressed paper, stock, share and bond certificates and similar docwnents of title; cheque books Free

49.08 Transfers (Decalcomanias) 20%

49.09 Picture postcards. Chrisunas and other picture greeting cards; printed by any process, with or withouttrimmings 20%

49.10 Calendars of any kind, of paper or paperboard, including calendar blocks Free

49.11 Other printed matter, including printed pictures and photographs Free

50.01 Silk worm cocoons_suitable for reeling Free

50.02 Raw silk (not thrown) Free

50.03 Silk waste (including cocoons unsuitable for reeling, silk noils and pulled or garnetted rags) Free

50.04 Silk yam other than yarn of noil or other waste silk, not put up for retail sale Free

50.05 Yam Sp\Ul from nail or other waste silk, not put up for retail sale Free

50.07 Silk yam and yam spun from noil or other waste silk, put up for retail sale; silk worm, gut; imitation catgut or silk 20%

50.09 Woven fabrics of silk, of noil or other waste silk 20%

51.01 Yam of man-made fibres (continuous), not put up for retail sale Free

..... .,.... _.'t'...,n ~

TariffNo. Description a/Goods Rate a/Duty

...... ...,ru.c:r L~UDSlalarYJ

51.02 Monofil. strip (artificial straw and the like) and imitation catgut, of man-made fibre materials 20%

51.03 Yarn of man-made fibres (continuous), put up for retail sale 20%

51.04 Woven fabrics, of man-made fibres (continuous), including woven fabrics of monofil or strip of Heading No. 51.01 to 51.02 20%

52.01 Metallised yarn, being textile yam spun with metal or covered with metal by any process 20%

52.02 Woven fabrics of metal thread of a metallised yam of a kind used in articles of apparel, as furnishing fabrics or the like 20%

53.01 Sheep's or lambs' wool not carded or combed Free

53.02 Other animal hair (fine or coarse) not carded or combed Free

53.03 Waste of sheep's or lambs' wool or of other animal hair (fme or coarse) not pulled or garnetted Free

53.04 Waste of sheep's or lambs' wool or of other animal hair (fme or coarse) pulled or gamelted (including pulled or gametted rags) Free

53.05 Sheep's or lambs' wool or other animal hair (fine or coarse) carded or combed Free

53.06 Yarn or carded sheep's or lambs' wool (woollen yarn) not put up for retail sale Free

53.07 Yarn of combed sheep's or lambs' wool (worsted yam) not put up for retail sale Free

53.08 Yam of fmc animal hair (carded or combed) not put up for retail sale Free

53.09 Yam of horsehair or of other coarse animal hair, not put up for retail sale Free

53.10 Yam of sheep's or lambs' wool of horsehair or of other animal hair (fine or coarse) put up for retail sale 20%

53.11 Woven fabrics of sheep's or lambs' wool or of fme animal hair 20%

53.12 Woven fabrics of horsehair or of other coarse animal hair 20%

54.01 Flax, raw or processed but not spun; flax tow and waste (including pulled or garnetted rags) Free

L.R.O.1Jl99J

Li3UDSlomrYJ l-onsumpllOn 1 ax uraer

TariffNo. Description ofGoods Rate ofDuty

54.02 Ramie, raw or processed but not SpW1; ramie noils and waste (including pulled Of gametted rags) Free

54.03 Flax or ramie yam not put up for retail sale Free

54.04 Flax or ramie yam put up for retail sale 20%

54.05 Woven fabrics of flax or of ramie 20%

55.0\ Cotton, not carded or combed Free

55.02 Cotton linters Free

55.03 Cotton waste (including pulled or gametted rags) not carded or combed Free

55.04 Cotton, carded or combed Free

55.05 Cotton yam not put up for retail sale Free

55.06 Cotton yam put up for retail sale 20%

55.07 Cotton gauze 20%

55.08 Terry towelling and similar terry fabrics. of cotton 20%

55.09 Other woven fabrics of cotton 20%

56.0\ Man~made fibres (discontinuous) not carded. combed or otherwise prepared for spinning Free

56.02 Continuous fllament tow for the manufacture of man~made fibres (discontinuous) Free

56.03 Waste (including yam waste and pulled or gametted rags) ofman~made fibres (continuous or discontinuous). not carded combed or other­ wise prepared for spinning Free

56.04 Man~made fibres (discontinuous or waste) carded, combed or otherwise prepared for spiruring Free

56.05 Yamofman~made fibres (discontinuous or waste) not put up for retail sale Free

56.06 Yam ofman~made fibres (discontinuous or waste) put up for retail sale 20%

56.07 Woven fabrics ofman~made fibres (discontinuous or waste) 20%

57.0\ True hemp ("Cannibis sativa") raw or processed but not spW1; tow and waste of true hemp (includ­ ing pulled or gametted fags or ropes) Free

....u".)/M'pUU,,,,l UA. v,uer

TarijJNo. Description ofGoods Rate ofDuty

L03UDSIOmrYJ

57.02 Manilla hemp (Abaca) (Musa Twi/is) raw or processed but not SpW1; tow and waste of manilla hemp (including pulled or gametted rags or ropes) Free

57.03 Jute and other textile bast fibres not elsewhere specified or included, raw or processed but not spun; tow and waste thereof (including pulled or gametted rags or ropes) Free

57.04 Other vegetable textile fibres, raw or processed but not spun; waste of such fibres (including pulled or gametted rags or ropes) Free

57.06 Yam ofjute or of other textile bast fibres of Heading No. 57.03 20%

57.07 Yam of other vegetable textile fibres; paper yarn Free

57.10 Woven fabrics ofjute or of other textile bast fibres of Heading No. 57.03 20%

57.11 Woven fabrics of other vegetable textile fibres; woven fabrics of paper yam 20%

58.oJ Carpets, carpeting and rugs, knotted (made up or not ) 20%

58.02 Other carpets. carpeting rugs, mats and matting, and uKelem. Schumacks and Karamanie" rugs and the like (made up or not) 20%

58.03 Tapestries, hand-made, of the type gobelins, flanders, aubusson, beauvais and the like and needle worked tapestries (for example, petit point and cross stitch) made in panels and the like by hand 20%

58.04 Woven pile fabrics and chenille fabrics (other than terry towelling or similar terry fabrics of cotton falling within Heading No. 55.08 and fabrics falling within Heading No 58.05) 20%

58.05 Narrow woven fabrics, and narrow fabrics (Bolduc) consisting of warp without weft assembled by means of an adhesive. other than goods falling within Heading No. 58.06 20%

58.06 Woven labels, badges and the like, not embroidered. in the piece, in strips or cut to shape or size 20%

L.R.O.1Il99J

L;SUbSlO18rYJ l,..onsumpnon 1 ax vraer

TariffNo. Description ofGoods Rate ofDuty

58.07 Chenille yam (including flock chenille yam) gimped yam (other than metallised yam of Heading No. 52.01 and gimped horsehair yam); braids and ornamental trimmings in the piece; tassels, pompons and the like 20%

58.08 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), plain 20%

58.09 Tulle and other net fabrics (but not including woven, knitted or crocheted fabrics), figured; hand or mechanically made lace in the piece, in strips or in motifs 20%

58.10 Embroidery, in the piece, in strips or in motifs 20%

59.01 Wadding and articles of wadding textile flock and dust and mill neps Free

59.02 Felt and articles of felt, whether or not impreg­ nated or coated 20%

59.03 Bonded fibre fabrics, similar bonded yam fabrics and articles of such fabrics, whether or not impregnated or coated 20%

59.04 Twine, cordage. ropes and cables plaited or not Free

59.05 Net and netting made of twine cordage or rope and made up fishing nets of yarn. twine, cordage or rope Free

59.06 Other articles made from yam, twine, cordage, rope or cables other than textile fabrics and articles made from such fabrics 20%

59.07 Textile fabrics coated with gum of amylaceous substances. of akind used for the outer covers of books and the like; tracing cloth; prepared painting canvas, buckram and similar fabrics for hat foundations and similar uses Free

59.08 Textile fabrics impregnated, coated. covered or laminated with preparations ofcellulose derivatives or of other artificial plastic materials 20%

59.10 Linolewn and materials prepared on a textile base. in a similar manner to linoleum, whether or not cut to shape or of a kind used as floor coverings; floor coverings consisting of acoating applied on a textile base, cut to shape or not 20%

59.11 Rubberised textile fabrics, other than rubberised kninedor crocheted goods 20%

l;onsumption Tax Order [Subsidiary]

TariffNo. Description ofGoods Rate ofDuty

59.12 Textile fabrics otherwise impregnated or coated; painted canvas being theatrical scenery, studio back-cloths or the like 20%

59.13 Elastic fabrics and trimmings (other than knitted or crocheted goods) consistiog of textile materials combined with rubber threads 20%

59.14 Wicks, of woven, plaited or knitted textile materials, for lamps, stoves, lighters, candle and the like; tubular knitted gas mantle fabrics and incandescent gas mantles 20%

59.15 Textile hosepiping and similar tubing, with or without lining, armour or accessories of other materials 20%

59.16 Transmission, conveyor or elevator belts or belting, of textile material, whether or not strengthened with metal or other material Free

59.17 Textile fabrics and textile articles, of a kind conunonly used in machinery or plant Free

60.01 Knitted or crocheted fabrics not elastic nor rubberised 20%

60.02 Gloves, mittens and mitts, knitted or crocheted, not elastic nor rubberised 20%

60.03 Stocking. under stocking. socks. ankle·socks. sockettes and the like, knitted or crocheted, not elastic nor rubberised 20%

60.04 Under gannents. knitted or crocheted not elastic nor rubberised 20%

60.05 Outer gannents and other articles, knitted or crocheted, not elastic nor rubberised 20%

60.06 Knitted or crocheted fabric and articles thereof, elastic or rubberised (including elastic knee-caps and elastic stockings) 20%

61.01 Men's and boys' outer gannents 20%

61.02 Women's, girls' and infants' outer gannents 20%

61.03 Men's and boys' Wlder garments. including collars. shirt fronts and cuffs 20%

6Ul4 Women's, girls' and infants' Wlder garments 20%

61.05 Handkerchiefs 20%

61.06 Shawls, scarves, mufflers, mantillas, veils and the like 20%

L.R.O.1IJ99J

[Subsidiary] Consumption Tax Order

TariffNo. Description ofGoods Rate ofDu/y

61.07 Ties, bow ties and cravats 20%

61.09 Corsets, corsets-belt, suspender-belts. brassieres, braces, suspenders, garters and the like (including such articles of knitted or crocheted fabrics whether or not elastic) 20%

61.10 Gloves, mittens. mitts, stockings, socks. and sockettes. not being knitted or crocheted goods 20%

61.11 Made up accessories for articles of apparel (for example, dress shields, shoulder and other pads, belts, muffs, sleeve protectors, pockets) 20%

62.01 Travelling rugs and blankets 20%

62.02 Bed linen, table linen, toilet linen and kitchen linen; curtains and other furnishing articles 20%

62.03 Sacks and bags, of a kind used far the packing afgoods Free

62.04 Tarpaulins, sails, awnings, s\Ulblinds, tents and camping goods 20%

62.05.1 Dress patterns Free

62.05.9 Other made up textile articles 20%

63.01 Clothing. clothing accessories, travelling rugs and blankets, household linen and furnishing articles, (other than articles falling within Heading Na. 58.01, 58.02 or 58.(3) af textile materials, footwear and headgear of any material, showing signs of appreciable wear and imported in bulk or in bales sacks or similar bulk packings Free

63.02 Used or new rags, scrap twine, cordage, rope and cables and worn out articles of twine, cordage, rope or cables Free

64.01 Footwear with outer soles and uppers of rubber or artificial plastic material 20%

64.02 Footwear with outer soles of leather or composition leather footwear (other than foot­ wear falling within Heading Na. 64:01) with outer soles or rubber or artificial plastic material 20%

64.03 Footwear with outer soles of wood or cork 20%

64.04 Footwear with outer soles ofother materials 20%

64.05 Parts of footwear (including uppers, in soles and screw-on heels) of any material except metal 20%

Consumption Tax Order [Subsidiary]

TariffNo. Description ofGoods Rate ofDuty

64.06 Gaiters. spats. leggings. puttees, cricket pads, shinguards and similar articles and parts thereof 20%

65.01 Hat-fonns. hat bodies and hoods of felt. neither blocked to shape nor with made brims; plateaux and manchons (including slit manchons) of felt 20%

65.02 Hat-shapes. plaited or made from plaited or other strips of any material. neither blocked to shape nor with made brims 20%

65.03 Felt hats and other felt headgear, being headgear made from the felt hoods and plateaux falling within Heading No. 65.01. whether or not lined ortrimrned 20%

65.04 Hats and other headgear, plaited or made from plaited or other strips of any material, whether or not lined or trinuned 20%

65.05 Hats and other headgear (including hair nets), knitted or crocheted, or made up from lace. felt or other textile fabric in the piece (but not from strips). whether or not lined or trimmed 20%

65.06 Other headgear. whether or not line or trimmed 20%

65.07 Head-bands. linings, covers, hat-foundations, hat frames (including spring frames for opera hats) peaks and chinstraps for headgear 20%

66.01 Umbrellas and sunshades (including walking- sucks, umbrellas, umbrella tents, and garden and similarumbrellas) 20%

66.02 Walking-sticks (including climbing-sUcks and seat-sticks), canes, whips, riding-crops and the like 20%

66.03 Parts. fittings, trimmings and accessories of arbcles falling within Heading No. 66.01 or 66.02 20%

67.01 Skins and other parts of birds with their feathers or down. feathers. parts. of feathers, down, and articles thereof, (other than goods falling within Heading No. 05.07 and worked quills or scapes) 20'l'o

67.02 Artificial flowers. foliage or fruit and parts thereof; articles made of artificial flowers, foliage or fruit 20%

L.R.O.1Il99J

[Subsidiary] ConsumptionTaxO,de,

TarijfNo. Description o/Goods Rateo/Duty

67.03 Human hair, dressed,thinned, bleached or other· wise worked; wool, other animal hair and other textile materials. prepared for use in making wigs and the like 20'10

67.04 Wigs, false beards, eyebrows and eyelashes, switches and the like, of hwnan or animal hair or of textiles; other articles of hwnan hair (including hair nets) 20'10

68.01 Road and paving sets, curbs and flagstones, of natural stone (except slate) 20'10

68.02 Worked monumental or building stone. and articles thereof (including mosaic cubes) other than goods falling within Heading No. 68.01 or with Chapter 69 20%

68.03 Worked slate and articles of slate including articles of agglomerated slate 20'10

68.04 Hand polishing stones, whetstones. oilstones, hones and the like and millstones, grindstones, grinding wheels and the like (including grinding, shll!pCning, polishing, trueing and cutting wheels, heads disc and points) of natural stone (agglo­ merated or not), of agglomerated natural or artificial abrasives or of pottery. with or without cores, shanks. sockets, axles and the like of other materials, but without frame works; segments and other finished parts of such stones and wheels, of natural stone (agglomerated or not) of agglo­ merated natural or artificial abrasives, or of pottery Free

68.06 Natural or artificial abrasive powder or grain, on abase of Woven fabrics, of paper or paperboard or of other materials, whether or not cut to shape or sewn or otherwise made up Free

68.07 Slag wool, rock wool and similar mineral wools; exfoliated venniculite, expanded clays, foamed slags and similar expanded mineral materials; mixtures and articles ofheat-insulating, or sound- insulating sound absorbing mineral materials, other than those falling in Heading No. 68.12 or 68.13 or in Chapter 69 20'10

68.08 Articles of asphalt or of similar material (for example of petroleum bitumen or coal tar pitch) 20'10

Consumption Tax Order [Subsidiary]

TarifJNo. Description ofGoods Rate ofDuty

68.09 Panels, boanls, tiles, blocks and similar articles of vegetable fibre of wood fibre, of straw. of wood shavings or of wood waste (including sawdust), agglomerated with cement. plaster or with other mineral binding substances 20%

68.10 Articles of plastering material 20%

68.11 Articles of cement (including slag cement) of concrete or of artificial stone (including granulated marble agglomerated with cement) reinforced or not 20%

68.12 Articles of asbestos-cement, ofcellulose fibre- cement or the like 20%

68.13 Fabricated asbestos and articles thereof (for example, asbestos board, thread and fabric, asbestos clothing, asbestos joining), reinforced or not, other than goods falling within Heading No. 68.14; mixtures with abasis of asbestos and mixtures with abasis ofmagnesium carbonate and articles of such mixtures 20%

68.14 Friction material (segment, discs, washers. strips, sheets, plates, rolls and the like) ofa kind suitable for brakes, for clutches or the like. with a basis or asbestos, other mineral substances or of cellulose, whether or not combined with textile or other materials 20%

68.15 Worked mica and articles ofmica, including bonded mica splittings on a support of paper or fabric (for example, micanite and mica-foliwn) 20%

68.16 Articles of stone or of other mineral substances (including articles ofpeat) not elsewhere specified or included 20%

69.01 Heat-insulating bricks, blocks, tiles and other heat-insulating goods ofsiliceous fossil meals or of similar siliceous earths (for example, kieselguhr, tripolite or diatomite) 20%

69.02 Refactory bricks, blocks, tiles and similar refactory constructional goods, other than goods falling with Heading No. 69.01 20%

69.03 Otherrefactory goods (for example, retorts, crucibles, muffles, nozzles, plugs, supports, cupels, tubes, pipes, sheaths and rods) other than goods falling within Heading No. 69.01 20%

L.R.O.111991

[Subsidiary] Consumption Tax Order

TariffNo. Description ofGoods Rate ofDury

69.04 Buiiding bricks (including flooring blocks, support or filler tiles and the like) 20%

69.05 Roofmg tiles, chimney-pots, cowls, chimney- liners. cornices and other constructional goods, including architectural ornaments 20%

69.fJ/ Unglazed setts, flags and paving, hearth and wall tiles 20%

69.08 Glazed selts, flags and paving, hearth and wall tiles 20%

69.09 Laboratory and chemical or industrial wares, troughs, tubs and similar receptacles of a kind used in agriculture; pots. jars and similar articles of a kind commonly used for the conveyance or packing of goods 20%

69.10 Sinks, wash-basins, bidets. water closet pans, urinals, baths and like sanitary fixtures 20%

69.11 Tableware and other articles of. kind commonly used for domestic or toilet purposes, of porcelain or china (including biscuit porcelain and parian) 20%

69.12 Tableware and other articles of akind commonly used for domestic or toilet purposes, of other kinds ofpottery 20%

69.13 Statuettes and other ornaments and articles of personal adornment; articles of furniture 20%

69.14 Other articles 20%

70.01 Waste glass (cullet); glass in the mass (excluding optical glass) Free

70.03 Glass in balls, rods and tubes, unworked (not being optical glass) Free

70.04 Unworked cast or rolled glass (including flashed or wired glass) whether figured or not, in rectangles Free

70.05 Unworked drawn or blown glass (including flashed glass in rectangles 20%

70.06 Cast rolled, drawn or blown glass (including flashed or wired glass) in rectangles, swface grOlDld or polished, but not further worked 20%

Luruumpnon 1ax uraer

TarijfNo. Description ofGoods Rate ofDuty

[Subsidiary)

70.fJ/ Cast, rolled, drawn or blown glass (including flashed or wired glass) cut to shape other than rectangular shape or bent or otherwise worked (for example, edge worked or engraved) whether or not surface ground or polished; multiple-walled insulating glass; leaded lights and the like 20%

70.08 Safety glass consisting of toughened or laminated glass, shaped or not 20%

70.09 Glass mirrors (including rear-view mirrors), unframed, framed or backed 20%

70.10 Carboys, bottles, jars, pots, tubular containers and similar containers, of glass, of a kind commonly used for the conveyance or packing of goods; stoppers and other closures of glass Free

70.11 Glass envelopes (including bulbs and tubes) for electric lamps, electronic valves or the like 20%

70.12 Glass inners forvacuwn flasks or for other vacuwn vessels 20%

70.13 Glassware (other than articles falting in Heading No. 70.19) of a kind commonly used for table, kitchen, toilet or office purposes, for indoor decoration, or for similar uses 20%

70.14 IUuminating glassware, signalling glassware and optical elements of glass, not optically worked nor of optical glass 20%

70.15 Clock and watch glasses and similar glasses (including glass of a kind used for sun-glasses but excluding glass suitable for corrective lenses) curved, bent, hollowed and the like; glass spheres and segments of spheres, of a kind used for the manufacture of clock and watch glasses and the like 20%

70.16 Bricks, tiles. slabs, paving blocks, squares and other articles ofpressed or moulded glass of a kind commonly used in building; multi-cellular glass in block, slabs, plates, panels and similar fonns 20%

70.17 Laboratory, hygienic and pharmaceutical glass­ ware, whether or not graduated or calibrated; glass ampoules Free

L.R.O.l!1991

[Subsidiary] Consumption Tax Order

TariffNo. Descrif!.lion 0l.Goods Rale0l.Dut.i.

70.18 Optical glass and elements of optical glass, other than optically worked elements; blanks for corrective spectacle lenses Free

70.19 Glass beads, imitation pearls. imitation precious and semi-precious stones, fragments and chippings and similar fancy or decorative glass small wares and articles of glassware made there­ from; glass cubes and small glass plates, whether or not on backing. for mosaics and similar decorative purposes; artificial eyes of glass, including those for toys but eXCluding those for wear by hwnans; ornaments and other fancy articles of lamp-worked glass; glass grains 20%

70.20.1 Yam, silvers and rovings Free

70.20.2 to

70.20.39

Glass fibres (including wool) (excluding yam, silvers and roving), fabrics and articles made therefrom 20%

70.21 Other articles of glass 20%

71.01 Pearls, unworked or worked, but not mounted set or stnmg (except Wlgraded pearls temporarily Strlmg for convenience of transport) 20%

71.02 Precious and semi-precious stones, Wlworked, cut or otherwise worked, but not mounted, set or stnmg (except ungraded stones temporarily strung for convenience of transport) 20%

71.03 Synthetic or reconstructed precious or semi­ precious stones, unworked, cut or otherwise worked, but not mounted, set or strung (except ungraded stones temporarily strung for convenience of transport) 20%

71.04 Dust and powder ofnatural or synthetic precious or semi-precious stones 20%

71.05 Silver, including silver gilt and platinwn-plated silver. unwrought or semi-manufactured 20%

71.06 Rolled silver, unworkedor semi-manufactured 20%

71.07 Gold, including platinum-plated gold unwrought or semi-manufactured 20%

71.08 Rolled gold on base metal or silver, unworked orsemi-manufactured 20%

7\.09 Platinum and other metals of the platinum group, unwrought or semi-manufactured 20%

....onsumpllon 1at Urtler [Subsidiary]

TariftNo. Descrietion otGoods Rate otDu/J.

71.10 Rolled platinum or other platinum group metals, on base metal or precious metal, Wlworked or semi·manufactured 20%

71.11 Goldsmiths'•silversmiths· jewellers' sweepings, residues,lemels and other waste and scrap, of precious metal 20%

71.12 Articles ofjewellery and parts thereof of precious metal or rolled precious metal 20%

71.13 Articles or goldsmiths' or silversmiths' wares and parts thereof of precious metal or rolled precious metal, other than goods falling within Heading No. 71.12 20%

71.14 Other articles ofprecious metal or rolled precious metal 20%

71.15 Articles consisting of, or incorporating, pearls, precious or semi-precious stones (natural. synthetic or reconsfructed) 20%

71.16 Imitation jewellery 20%

72.01 Coin Free

73.01 Pig iron, cast iron and spiegleeisen, in pigs, blocks, lumps and similar fonns Free

73.02 Feno alloys Free

73.03 Waste and scrap metal or iron or steel Free

73.04 Shot and angular grit; of iron or steel, whether or not graded; wire pellets of iron or steel Free

73.05 Iron or steel powder, sponge iron or steel Free

73.06 Puddled bars and pilings; ingots, blocks,lumps and similar fonus; of iron or steel Free

73.07 Blooms, billets, slabs and sheet bars (including tinplate bars) of iron or steel; pieces, roughly shaped by forging of iron or steel Free

73.08 Iron or steel coils for re-rolling Free

73.09 Universal plates of iron or steel 20%

73.10 Bars and rods (including wire rod), of iron or steel, hot·rolled, forged, extruded, cold-formed or cold finished (including precision made); hollow mining drill steel 20%

L.R.O.1!l99J

--_.

[Subsidiary) Conswnption Tax Order

TariffNo. Description ofGoods Rate ofDuty

73.11 Angles, shapes and sections of iron or steel, hot-rolled, forged, extruded, cold-fonned or cold­ funshed; sheet piling of iron or steel, whether or not drilled, punched or made from assembled elements 20%

73.12 Hoop and strip of iron or steel, hot-rolled or cold-rolled 20%

73.13 Sheets and plates, of iron or steel, hot-rolled or cold-rolled 20%

73.14 Iron or steel wire, whether or not coated, but not insulated 20%

73.15 Alloy steel and high carbon steel in the fonn mentioned in Heading Nos. 73.06 to 73.14 (excluding Ingots, blooms, billets, slabs, sheet bars and roughly forged pieces; coils for re- rolling Free

73.16 Railway and tramway track construction material of iron or steel, the following; rails, check-rails, switch blades, crossings (for frogs), crossing pieces, point rods, rack rails, sleepers, fish- plates chairs. chair wedges. sole-plates (base plates) rail clips, beds plates, ties and other material specialised for joining or fixing rails 20%

73.17 Tubes and pipes of cast iron Free

73.18 Tubes and pipes and blanks thereof of iron (other than of cast iron) or steel, excluding high pressure hydro-electric conduits 20%

73.19 High pressure, hydro-electric conduits of steel, whether or not reinforced 20%

73.20 Tube and pipe finings (for example, joints, elbows, unions and flanges) of iron or steel 20%

73.21 Complete Structures Free

73.21 Windows and door frames, shutters balustrades and other parts of slruCtures when imported separately of steel or iron; plates, strip. rods. angles, shaped sections tubes and the like, prepared for use in structures. of iron or steel 20%

73.22 Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas, of iron or steel, of acapacity exceed­ ing 3001, whether or not lined or heat- insulated, but not fined with mechanical or thermal equipment 20%

....v.~_•.,....vu .. W4 ""f,",f

TariffNo. Description ofGoods RateofDu/y

L~UU1!jIUlaTJ'J

73.23 Casks, drums, cans, boxes and similar containers of sheet or plate iron or steel of a description commonly used for the conveyance ofpacking ofgoods Free

73.24 Containers of iron or steel for compressed or liquefied gas Free

73.25 Stranded wire, cables, cordage, ropes, plaited bands, slings and the like, of iron or steel wire, but excluding insulated electric cables 20%

73.26 Barbed iron or steel wire; twisted hoops or single flat wire, barbed or not, and loosely twisted double wire, of kinds used for fencing of iron or steel 20%

73.27 Gauze, cloth, grill, netting, fencing, reinforcing fabric and similar materials of iron or steel wire, expanded metal of iron or steel 20%

73.29 Chain and parts thereof, of iron or steel 20%

73.30 Anchors and grapnels and parts thereof, of iron or steel 20%

73.31 Nails, tacks, staples, hook-nails, corrugated nails, spiked cramps, studs, spikes and drawing pins, of iron or steel, whether or not with heads of other materials but not including such artic1es with heads of copper 20%

73.32 Bolts and nuts (including belt ends and screw studs), whether or not threaded or tapped, screws (including screw hooks, hooks and screw rings), rivets, cotters, cotter-pins and similar articles of iron or steel; washers (includ­ ing spring washers) of iron or steel 20%

73.33 Needles for hand sewing (including embroidery), hand carpet needles and hand knitting needles, bodkins crochet hooks, and the like and embroid­ ery stilettos, of iron or steel 20%

73:34 Pins (excluding hat-pins and other ornamental pins and drawing pins) hairpins, curling grips and the like, of iron or steel 20%

73.35 Springs and leaves for springs of iron or steel 20%

L.R.o.1!199J

L~UDSlumr-YJ L.onsumpnon 1 ax vraer

TariffNo. Description ojGoods RateoJDuty

73.36 Stoves (including stoves with subsidiary boilers for central heating) ranges. cookers. grates. fltes and other space heaters, gas-rings, plate wanners with burners. wash boilers with grates or other heating elements. and similar equipment, of a kind used for doroestic purposes not electric­ ally operated, and parts thereof, of iron or steel 20%

73.37 Boilers (excluding boilers of Heading No. 84.01) and radiators, for central heating, not electrically heated and parts thereof of iron or steel; air heaters and hot air distributors (including those which can also distribute cool or conditioned air not electrically heated incorporating amotor driven fan or blower and parts thereof of iron or steel 20%

73.38 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor use and parts of such articles and ware of iron or steel, iron or steel wool, pot scourers and scouring and polishing pads, gloves and the like, of iron or steel. 20%

73.40 Other articles of iron or steel 20%

74.01 Copper matte; unwrought copper (rermed or not) copper waste and scrap Free

74.02 Master alloys Free

74.03 Wrought bars, rods, angles, shapes and sections of copper, copper wire Free

74.04 Wrought plates, sheets and strip of copper Free

74.05 Copper foil (whether or not embossed, cut to shape, perforated coated, printed or backed with paper or other reinforcing material) of a thickness (excluding any backing not exceeding 0.15 mm) Free

74.06 Copper powder and flakes Free

74.07 Tubes and pipes and blanks therefor, of copper hollow bars of copper Free

74.08 Tube and pipe finings (for example, joints, elbows, sockets and flanges) of copper Free

74.10 Stranded wire, cables, cordage, ropes, plaited bands and the like, of copper wire, but excluding insulated electric wires and cables

.........,..._'''Y....................... ,.-"

Tari/fNo. Descril!.tion of.Goods Rate of.Dul1

l"' .....""·......·/J

74.11 Gauze. cloth. grill. netting, fencing, reinforcing fabric and similar materials (including endless bands) of copper wire; expanded metalof_ Free

74.15 Nails, tacks, staples, hook·nails, spiked cramps, studs spikes and drawing pins of copper or of iron or steel with heads of copper; bolts aod nuts (including bolt ends and screw studs), whether or not threaded or tapped and screws (including screw hooks and screw rings) of copper; revets, cutters, cutter pins and similar articles of copper, washers (including spring washers) of copper Free

74.16 Springs of copper Free

74.17 Cooking and heating apparatus of a kind used for domestic purposes, not electrically operated, and parts thereof of copper 20%

74.18 Other articles of a kind commonly used for domestic purposes, sanitary ware for indoor use and parts of such articles and ware of copper 20%

74.19 Other articles of copper 20%

75.01 Nickel mattes, nickel speis and other intermediate products ofnickel metallurgy; Wlwrought nickel (excluding electro-plating aoodes) nickel waste and scrap Free

75.02 Wrought bars, rods. angles. shapes and sections ofnickel; nickel wire Free

75.03 Wrought plates, sheets and strip ofnickel; nickel foil; nickel powders and flakes Free

75.04 Tubes aod pipes aod blanks therefor of nickel; hollow bars and tube and pipe fittings (for example, joints, elbows. sockets and flanges) of nickel Free

75.05 Electro-plating anodes of nickel, wrought or unwrought, including those produced by electro· lysis Free

75.06 Other articles ofnickel 20%

76.01 Unwrought alwninium, aluminium waste and scrap Free

76.02 Wrought bars, rods. angles, shapes and sections, of alwniniwn; alwniniwn wire 20%

76.03 Wrought plates, sheets and strip of aluminium Free

L.R.O.111991

,Jlo.JlUU"'..... U .. ,",VrllifAlnpUVrI J UA. V,,~,

TariffNo. Description ofGoods RateofDu/y

76.04 Alwninium foil (whether or not embossed, cut to shape. perforated. coated. printed or backed with paper or other reinforcing material) of a thickeners (excluding any backing) not exceeding 0.20mm 20%

76.05 Aluminium powders and flakes Free

76.06 Tubes and pipes and blanks therefor. of aluminium; hollow bars of aluminium Free

76.07 Tube and pipe fittings (for example, joints, elbows, sockets and flanges) of aluminium 20%

76.08 Complete Structures Free

76.08 Window and door frames, shutters. balustrades and other parts of structures when imported separately 20%

76.09 Reservoirs, tanks, vats and similar containers, for any material (other than compressed or liquefied gas) of alwninium of a capacity exceeding 3001. whether or not lined or heat insulated, but not fitted with mechanical or thermal equipment 20%

76.10 Casks, drwns, cans, boxes and similar containers (including rigid and collapsible tubular containers) of aluminium of a description commonly used for the conveyance or packing of goods Free

76.11 Containers. of alwninium for compressed or liquefied gas Free

76.12 Stranded wire, cables. cordage, ropes, plaited bands and the like of alwninium wire but exclud­ ing insulated electric wire and cables 20%

76.15 Articles of a kind commonly used for domestic purposes, sanitary ware for indoor uses and parts of such articles and ware of aluminium 20%

76.16.1 Gauze, cloth, grill, notting, reinforcing fabric to and similar materials of aluminium wire; expanded 76.16.2 metal 20%

76.16.9 Other articles of aluminium (excluding articles of Heading Nos. 76.16.1 and 76.16.2 20%

77.01 Unwrought magnesium waste (excluding shavings of uniform size) and scrap Free

....,v".HVnpuun J

TariffNo. Descril!.tion of.Goods Rate of.DUfJ.

~ vrae.r [Subsidiary)

77.m. Wrought bars, rods, angles, shapes and sections ofmagnesium; magnesium wire, wrought plates, sheets and strip ofmagnesium, magnesium foil. raspings and shavings ofunifonn size, powders and flakes of magnesium; tubes and pipes and blanks therefor of magnesium; hollow bars of magnesium; other articles of magnesium Free

77.04 Beryllium unwrought or wrought and articles of berylliwn Free

78.01 Unwrought lead (mcluding argentiferous lead) lead waste and scrap Free

78.m. Wrought bars, nxls, angles, shapes and sections oflead; lead wire Free

78.03 Wrought plates, sheets and strip of lead Free

78.04 Lead foil (whether or not embossed, cut to shape. perforated, coated, printed or backed with paper or other reinforcing material of a weight (exclud­ ing any backing) not exceeding 1,700 gm/2; lead powders and flakes Free

78.05 Tubes and pipes and blanks Iberefor of lead; hollow bIllE, and tube and pipe fittings (for example. joints, elbows. sockets, flanges and S-bends) oflead Free

78.06 Olber articles of lead 20%

79.01 Unwrought zinc, zinc waste and scrap Free

79.m. Wrought blllE; rods, angles, shapes and sections of zinc; zinc wire Free

79.03 Wrought plates. sheets and strip of zinc, zinc foil, zinc powders and flakes Free

79.04 Tubes and pipes and blanks Iberefor of zinc; hollow bIllE, and tube and pipe finings (for example. joints. elbows. sockets and flanges) of zinc Free

79.06 Other articles of zinc 20%

80m Unwrought tin; tin waste and scrap Free

80.m. Wrought bars, nxls. angles. shapes and sections of tin. tin wire Free

80.03 Wrought plates, sheets and smps of tin Free

L.R.O.1!199J

[Subsidiary] Consumption Tax Ord£r

TariffNo. Description ofGoods Rate ofDuty

80.04 Tin foil (whether or not embossed, cut to shape, perforated, coated, printed, or backed with paper or other reinforcing material) of a weight (excluding any baking) not exceeding I kg/m2; tin powders and flakes Free

80.05 Tubes and pipes and blanks therefor of tin; hollow bars, and tube and pipe fittings (for example, joints, elbows, sockets and flanges) of tin Free

80.06 Other articles of tin 20%

81.01 Tungsten (wolfram) unwrought or wrought and articles thereof Free

81.02 Molybdenum, unwrought or wrought and articles thereof Free

81.03 Tantalum Wlwrought or wrought and articles thereof Free

81.04 Other base metals, unwrought or wrought and articles thereof; cements, unwrought or wrought and articles thereof Free

82:01 Hand tools. the following; spades, shovels. picks, hoes, forks and rakes; axes, bill hooks and similar hewing tools; scythes, sickles, hay knives, grass shears, timber wedges and other tools of a kind used in agriculture, horticulture of forestry Free

82.02 Saws (non-mechanical) and blades for hand or machine saws (including toothless saw blades) Free

82.03 Hand tools, including the following; pliers, (including cutting pliers), pincers, tweezers, tinmen's snips, bolt choppers and the like; perforating punches; pipe cutters, sparmers and wrenches (but not including tap wrenches) fIles and rasps Free

82.04 Hand tools; glaxers' diamonds, not falling within any other heading of this Chapter; blow lamps, anvils; vices and clamps, other than accessories for and parts of machine tools; portsble forges; grinding wheels with frame­ works (hand or pedal operated) Free

82.04.1 Household tools 20%

82.04.9 Other Free

....un.nu"P"on 1 ax uraer

TariffNo. Description ofGoods Rate ofDu/y

82.05 Interchangeable tools for hand tools, for mschine tools or for power-operated hand tools (for example, for pressing, stamping, drilling, tapping, threading, boring, broaching, milling, cutting, turning. dressing, morticing, or screw driving), including dies for wire drawing, extrusion dies for metal, and rock drilling bits Free

82.06 Knives and cutting blades. for machines or for mechanical appliances Free

82.07 Tool-tips and plates, sticks and the like for tool- tips, wtmOlmted, of sintered metal carbides (for example, carbides of tungsten, molybdenwn or vanadium) Free

82.08 Coffee-mills, mincers, juice extractors and other mechanical appliances, of a weight not exceeding 10 kg. and of a kind used for domestic purposes in the preparation, serving or conditioning of food or drink 20%

82.09.1 Knives with cutting blades. serrated or not (including pruning knives) other than knives falling within Heading No. 82.06 and blades therefor; for use in agriculture. horticulture or industry Free

82.09.9 Knives with cutting blades. serrated or not (excluding those used in agriculture. horticulture or industry) 20%

82.11 Razors and razor blades (including razor blade blanks, whether or not in strips) 20%

82.12 Scissors (including tailors' shears) and blades therefor Free

82.13 Other articles of cutlery (for example, secateurs, hair clippers, butchers' cleavers, paper knives) Free

Ex. 82.13.9

Manicure and chiropody sets and appliances (including nail mes) 20%

Ex. 82.13.9 Other Free

82.14 Spoons. forks. fish-eaters. butter-knives. ladles and similar kitchen or table ware 20%

82.15.1 Handles of base metals for articles falling within Heading Nos. 82.08,82.13 or 82.14 (for use in agriculture, horticulture or industry) Free

[Subsidiary1

L.R.O.1Il99J

[Subsidiary) Consumption Tax Order

TariffNo. Descril!.tion o/Goods Rateo/Duty

82.15.9 Handles of base metal for articles falling within Heading Nos. 82.09, 82.13 or 82.14 (excluding those for agriculture, horticulture or industry) 20%

83.01 Locks and padlocks (key, combination or electrically operated) and parts thereof, ofbase metal; frames incorporating locks for handbags, trunks or the like and parts of such frames of base metal; keys for any of the foregoing articles, of base metal 20%

83.02 Base metal fittings and mOlmtings of akind suitable for furniture, doors, staircase, windows. blinds. coachwork, saddlery. trunks, caskets and the like (including automatic door closers) base metal hat·racks, hat-pegs, brackets and the like 20%

83.03 Safes, strong-boxes, armoured or reinforced strong-rooms; strong-room linings and strong­ room doors, and cash and deed boxes and the like, ofbase metal 20%

83.04 Filing cabinets, racks, sorting boxes, paper trays, paper rests and similar office equipment. of base metal, other than office furniture falling within Heading No. 94.03 20%

83.05 Fittings for loose-leaf binders for mes or for stationery books, ofbase metal; letter clips; paper clips; staples, indexing tags and similar stationery goods of base metal Free

83.06 Statuettes and other ornaments of a kind used indoors, ofbase metal, photograph, picture and similar frames ofbase metal; mirrors of base metal 20%

83.07 Lamps and lighting fittings, of base metal and parts thereof, ofbase metal (excluding switches, electric lamp holders, electric lamps for vehicles, electric battery or magneto lamps, and other articles falling within Chapter 85 except Heading No. 85.22 20%

83.08 Flexible tubing and piping of base metal 20%

83.09 Clasps, frames with clasps for handbags and the like, buckles, buckle-clasps, hooks, eyes, eyelets and the like of base metal of a kind commonly used for clothing, travel goods, handbags or other textile or leather goods, tubular rivets bifurcated rivets, of base metal; beads and spangles of base metal 20%

....v,..,_'ip"vn,l.

TarifJNo. Description ofGoods RateofDulJ'.

~ vrcu:r [Subsidiary]

83.11 Bells and gongs, non-electric of base metal and parts thereof of base metal 20%

83.13 Stoppers, crown corks, boule caps, capsules, bung covers, seals and plumbs, case comer protectors and other packing accessories of base metal Free

83.14 Sign-plates, name plates, numbers,leners and other signs of base metal 20%

83.15 Wire,rods, tubes, plates, electrodes and similar products, ofbase metal or of metal carbides, coated or cored with flux material, of a kind used for soldering, brazing. welding or deposition of metal or of metal carbides; wire and rods, of agglomerated base metal powder used for metal spraying Free

84.01 Steam and other vapour generating boilers (excluding central heating hot water boilers capable also of producing low pressure steam) super heated water boilers Free

84.02 Auxiliary plant for use with boilers of Heading No. 84.01 (for example, economisers, super­ heaters, soot removers. gas recoverers and the like) condensers for vapour engines and power units Free

84.03 Producer gas and water gas generators with or without purifiers; acetylene gas generators (water process) and similar gas generators, with or withoutpurifiers Free

84.05 Steam or other vapour power units, whether or not incorporating boilers Free

84.06 Internal combustion piston engines 20%

84.07 Hydraulic engines and motors (including water wheels and water turbines) Free

84.08 Other engines and motors Free

84.09 Mechanically propelled road rollers Free

84.10 Pumps (including motor pumps and turbo pumps) for liquids, whether or not fitted with measuring devices; liquid elevators or bucket. chain, screw, band and similarkinds 20%

L.R.O.1Il99J

[Subsidiary] Consumption lax Order

TariffNo. Descrie.tion o[Goods Rate ofDUll

84.11 Air pwnps, vacuwn pumps and air or gas compressors (including motor and turbo pumps and compressors and free-piston generators for gas turbines) fans, blowers and the like Free

84.12 Air conditioning machines, self-contained, comprising a motor driven fan and elements for changing the tempersture and humidity of air 20%

84.13 Furnace burners for liquid fuel (atomisers) for pulverised solid fuel or for gas, mechanical stokers. mechanical grates, mechanical ash dis­ charges and similar appliances Free

84.14 Industrial and laboratory furnaces and ovens, non-electric Free

84.15 Refrigerators and refrigerating equipment (electrical and other) 20%

84.16 Calendering and similar rolling machines (other than metal working and metal rolling machines and glass working machines) and cylinders therefor Free

84.17.11 htstantaneous or storage water heaters, non­ 10 electric and parts for domestic use

84.17.12 20%

84.17.9 Machinery, plant and similar laboratory equipment, whether ornot electrically heated, for the treatment of materials by a process involving achange of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising. steaming, drying, evaporating, vaporising. condensing or cooling, not being machinery or plant of a kind used for domestic purposes and other parts Free

84.18.1 Oil and air filters for motor vehicles 20%

84.18.21 to

84.18.22 Spin dryers for domestic use; and parts 20%

84.18.31 to

84.18.92 Cream separators, other centrifuges and parts Free

'....... ..._,.,'........ ...... v,'"',

Tarifj'No. Descril!.tion o[Goods Rateo[Duty

~ L"uoslol8rYJ

84.19.11 to

84.19.12 Dish washing machines and parts for domestic use 20%

84.19.91 to

84.19.92 Machinery for cleaning or drying bottles or other containers; machinery for filling, closing, sealing, capsuling or labelling bottles, cans, boxes, bags or other containers; other packing or wrapping machinery, machinery for aerating beverages and other parts; other dish washing machines Free

84.20 Weighing machinery (excluding balances of a sensitivity of 5 cg or better) including weight operated counting and checking machines; weighing machine weights of all kinds Free

84.21.1 Frre extinguishers Free

84.21.2 Mechanical appliances for projecting, dispersing or spraying liquids or powders, for use in agriculture Free

84.21.3 Syringes, sprays and powder distributors, for domestic use Free

84.21.4 Mechanical windscreen washing devices for road motor vehicles 20%

84.21.5 Spray guns and the like Free

84.21.9 Other mechanical appliances Free

84.22.11 Portable jacks for road motor vehicles 20%

84.22.19 Lifting, handling, loading or unlading machinery, telphers and conveyors (for example, lifts, hoists, winches, cranes, transporter cranes, pulley tackle, belt conveyors and teleferics) not being machinery falling within Heading No. 84.23 (excluding portablejacks for road motor vehicles and other parts Free

84.22.2 Parts Free

84.23 Excavating, levelling, tamping, boring and extracting machinery, stationery ormobile, for earth, minerals or ores (for example mechanical shovels, coal-cutters, excavators, scrapers, levellers and bulldozers); pile drivers; snow- ploughs; not self propelled (including snow- plough attachments) Free

L.R.O.1Il99J

L~UDSIOlarYJ (,;onsumprlOn lax Uraer

TariffNo. Descril!.tion ofGoods Rateo[put.l.

84.24 Agricultural and horticultural machinery for soil preparation or cultivation (for example, ploughs, harrows, cultivators, seed and fertilizer distribut­ ors) lawn and sport grOlmd rollers Free

84.25.1 to

84.25.12 Lawn mowers and parts 20%

84.25.21 to

84.25.92 Combined harvester-thresher and other harvest­ ing or threshing machinery; mowen, other than lawn mowers; straw or folder presses and parts; including other similar machines and parts Free

84.26 Dairy machinery (including milking machines) Free

84.27 Presses, crushers and other machinery. of akind used in wine making, cider making. fruit juice preparation or the like Free

84.28 Other agricultural, horticultural poultry-keeping and bee-keeping machinery, gennination plant fitted with mechanical or thennal equipment; poultry incubators and brooders Free

84.29 Machinery of a kind used in the bread grain milling industry, and other machinery (other than farm type machinery) for the working of cereals or dried leguminous vegetables Free

84.30 Machinery, not falling within any other heading of this Chapter, of a kind used in the following food or drink industries; bakery, confectionery, chocolate manufacture, macaroni, ravioli or similar cereal food manufacture, the preparation of meat, fish, fruit or vegetables (including mincing or slicing machines) sugar manufacture or brewing Free

84.31 Machinery for making or fmishing cellulose pulp, paper or paperboaId Free

84.32 Book-binding machinery, including book-sewing machines Free

84.33 Paper or paperboard cutting machines of all kinds; other machinery for making up paper pulp paper or paperboaId Free

Consumption Tax Ortkr [Subsidiary)

TariffNo. Descri[1.tion ofGoods Rate ofDuty

84.34 Machinery, apparatus and accessories for type­ fOWlding or type-setting machinery other than the machine tools of Heading No. 84.45,84.46 or 84.47 for preparing or working, printing blocks, plates or cylinde.., printing type, impressed flongs and matrices, printing blocks, plates and cylinde..; blocks, plates, cylindeIll and lithographic stones, prepared for printing purposes (for example, planed, grained or polished)

84.35 Other printing machinery; machines for uses ancillary to printing

84.36 Machines for extruding man-made textiles; machines of a kind used for processing natural or man-made textile fibres; textile spinning and twisting machines; textile doubling, throwing and reeling (including weft-winding) machines

84.37 Weaving machines, knitting machines and machines for making gimped yam, tulle, lace, embroidery, trimming, braid or net; machines for preparing yams for use on such machines. including warping and warp sizing machines

84.38 Auxiliary machinery for use with machine of Hesding No. 84.37 (for example, dobbies,

jacquards. automatic stop motions and shuttle changing mechanisms) parts and accessories suitable for use solely or principally with the machines of the present Heading or with machines falling within Heading No. 84.36 or 84.37 (for example, spindles and spindles flye.., card clothing, combs, extruding nipples, shuttles, healds aud heald lifters and hosiery needles)

84.39 Machinery for the manufacture or ftnishing of felt in the piece or in shapes, including felt-hat making machines and hat-making blocks

84.40.1 to

84.40.23 Ironing machines, drying machines, wringers and mangles; clothes washing machines for domestic use (including parts)

84.40.3 to

84.40.9 Other clothes washing machines; dry cleaning machines, drying machines for industrial use; other machinery and machines and parts

Free

Free

Free

Free

Free

Free

20%

Free

L.R.O.1!l99J

[Subsidiary] Consumption Tax: Order

TariffNo. Descril!.tion o[Goods Rate o[Duty

84.41 Sewing machines. furniture especially designed for sewing machines; sewing machine needles Free

84.42 Machinery (other than sewing machines) for preparing, tanning or working hides, skins or leather (including boot and shoe machinery) Free

84.43 Converters,ladles, ingot moulds and casting machines, of a kind used in metallurgy and in metal fOlUldries Free

84.44 Rolling mills and rolls therefor Free

84.45 Machine-tools for working metal or metal carbides not being machines falling within Heading No. 84.49 or 84.50 Free

84.46 Machine tools for working stone, ceramics, concrete, asbestos cement and like mineral materials or for working glass in the cold, other than machines falling within Heading No. 84.49 Free

84.47 Machine tools for working wood, cork. bone, ebonite (vulcanite) hard artificial plastic materials or other hard carving materials other than machines falling within Heading No. 84.49 Free

84.48.3 Accessories and parts suitable for use solely or principally with the machines falling within Heading Nos. 84.45 to 84.47, including work and tool holders, self-opening die-heads, dividing heads and other appliances for machine tools; tool holders for any type of tool or machine tool for working in the hand Free

84.49 Tools for working in the hand, pneumatic or with self-contained non-electric motor Free

84.50 Gas-operated welding, ixazing, cutting and surface tempering appliances Free

84.51 Typewriters, other than typewriters incorporat­ ing calculating mechanisms; cheque making machines Free

84.52 Calculating machines; accounting machines, cash registers, postage franking machines, ticket issuing machines and similar machines, incorporating acalculating device Free

84.53 Automatic dataprocessing machines andunits therefor, magnetic or optical readers, machines for transcribing data Wlto data media in coded form and machines for processing such data not elsewhere specified or included Free

Lonsumptlon lax Order

Tar!/fNo. Description of.Goods Rate ofDUll

84.54 Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil sharpening machines, perforating and stapling machines)

84.55 Parts and acceasories (other than coven;, carrying casea and the like) suitable for use solely or principally with machines of a kind falling within Heading No. 84.51,84.52,84.53 or 84.54

84.56 Machinery for sorting, screening, separating, washing, crushing, grinding or mixing earth, stone. ores or other mineral substances, in solid (including powder and paste); form machinery for agglomerating, moulding or shaping solid mineral fuels. ceramic paste, unhardened cements, plastering materials or other mineral products in powder or paste fonn; machines for forming foWldry moulds of sand

84.57 Glass-working machines (other than machines for working glass in the cold) machines for assembling electric ftlament and discharge lamps and electronic and similar tubes and valves

84.58 Automatic vending machines (for example, stamp, cigarette, chocolate and food machines) not being games of skill or chance

84.59 Machines and mechanical appliances having individual fimctions not falling with any other heading of this Chapter

84.60 Moulding boxes for metal foWldry; moulds of a type used for metal (other than ingot moulds) for metal carbides, for glass for mineral materials (for example. ceramic pastes, concrete or cement) or for rubber or artificial plastic materials

84.61 Taps, cocks, valves and similar appliances for pipes, boiler shells, tanks. vats and the like, including pressure reducing valves and thennosta­ tically controlled valves

84.62 Ball, rollerorneedle roller bearings

[Subsidiary)

Free

Free

Free

Free

20%

Free

Free

Free

Free

L.R.O.111991

[Subsidiary] Consumption Tax Order

TariffNo. Description ofGoods Rate ofDuty

84.63 Transmission shafts, aanks, bearing housings, plain shaft bearings, gears and gearing (including friction gears and gear boxes and other variable speed gears) flywheels, pulleys and pulley blocks, clutches and shaft couplings 20%

84.64 Gaskets and similar joints of metal sheeting combined whh other material (for example, asbestos, felt and paperboard) or oflaminated metal foil; sets or assortments of gaskets and similarjoints, dissimilar in composition, for engines, pipes, tubes and the like, put up in pouches, envelopes or similar packings 20%

84.65 Machiner) parts, not containing electrical connectors, insulators, coils, contacts or other electrical features and not falling within any other heading in this Chapter Free

85.Q1 Electrical goods of the following descriptions; generators, motor. convertors (rotary or static). transfonners, rectifiers and rectifying apparatus, inductors 20%

85.02 Electro-magnets; pennanentmagnets and articles of special material for pennanent magnets, being blanks of such magnets; electro-magnetic and pennanent magnet chucks, clamps, vices and similar work holders; electro-magnetic clutches and couplings; electro·magnetic brakes, electro­ magnetic lifting heads 20%

85.03 Primary celis and primary baueries 20%

85.04 Electric accumulators 20%

85.05 Tools for working in the hand, with self- contained electric motor Free

85.06 Electro·mechanical domestic appliances, with self-rontained electric motor (including parts) 20%

85.07 Shavers and hair clippers, with self.·contained electric motor 20%

85.08 Electrical starting and ignition equipment for internal combustion engines (including ignition magnetos, magnetodynamos, ignition coils, starter motor, sparkling plugs and glow plugs) generators (dynamos and alternators) and cut­ outs for use in conjunction with such engines 20%

.....un.nunp"on 1 cu uraer

TariffNo. Descrie.tion of.Goods Rateof.Du':1.

85.09 Electrical lighting and signalling equipment and electrical windscreen wipers, defrosters and demisters. for cycles or motor vehicles 20%

85.10 Portable electric battery and magneto lamps, other than those lamps falling within Heading No. 85.09 20%

85.11 Industrial and laboratory electric furnaces. ovens and induction and dielectric heating equipment; electric or laser-operated welding. brazing, soldering or cutting machines and apparatus Free

85.12.1 to

85.12.3 Instantaneous or storage water heaters and immersion heaters; soil heating apparatus; hair dressing appliances 20%

85.12.4 to

85.12.8 Electric smoothing irons, stoves, ranges, cookers. grates and plate wanners; other electric thennic domestic appliances; heating resistors; parts 20%

85.13 Electrical line telephonic and telegraphic apparatus (including such apparatus for carrier- current line systems) Free

85.14 Microphones and strands therefor; loudspeakers; audio-frequency electric amplifiers 20%

85.15.1 to

85.15.93 Radio telegraphic and radio telephonic transmission and reception apparatus; radio- broadcasting and television transmission and reception apparatus (including receivers incorporating sound recorders or reproducers) and television cameras 20%

85.15.94 Radio navigational aid apparatus, radar apparatus and radio remote control apparatus 20%

85.15.95 Parts for articles within Heading No. 85.15.94 20%

Ex. 85.15.95 Parts (excluding parts for goods under Heading

No. 85.15.94) 20%

[SubsidiaryI

L.R.O.l/l99J

[Subsidiary]

TariffNo. Descrie.tion otGoods Rate otDut;1

Consumption Tax Order

85.16 Electric traffic control equipment for railways. road or inland waterways and equipment used for similar purposes in port installations or upon airfields Free

85.17 ElecU'ic sOlIDd or visual signalling apparatus (such as bells, sirens, indicators penals, burglar and fIfe alarms) other than those of Heading No. 85.09 or 85.16 Free

85.18 Electrical capacitors, fixed or variable 2M.

85.19 Electrical apparatus for making and breaking electrical circuits, for the protection of electrical crcuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, lighting arresters, surge suppressors, plugs,lampholders and junction boxes) resistors, fixed or variable (including potentiometers) other than heatingresistors; printed circuits, switchboards other than telephone switch­ boards and control panels 20%

85.20 Electric mament lamps and electric discharge lamps (including infra-red and ultra-violet lamps); arc lamps 2M.

85.21 Thermonic, cold cathode and photo-cathode valves and tubes (including vapour or gas fIlled valves and tubes, cathode-ray tubes, television camera rubes and mercury arc rectifying valves and tubes)photocells, mOWlted piezoelectic crystals; diCKies, transistors and similar semi­ conductor devices; light emitting diodes; electronicmicro-circuits 2M.

85.22 Electrical appliances and apparatus, having individual functions. not falling within any other heading of this Chapter Free

85.23 Insulated (including eoamelled or anodised) elecb'ic wire, cable. bars, strip and the like (including co-axial cable) whether or not fitted with connectors Free

85.24 Carbon brushes, arc-lamp carbons, battery carbons electrodes and other carbon articles of a kind used for electrical purposes Free

85.25 Insulators of any material Free

....u'....um.puon 1 ax urtur

TariffNo. Description o/Goods Rate o/Duty

[Subsidiary)

85.26 Insulating fining, for electrical machines, appliances or equipment, being finings wholly of insulating material apart from any minor components ofmetal incorporated during moulding solely for purposes of assembly, but not including insulators falling within Heading No. 85.25 Free

85.27 Electrical conduit tubing and joints therefor, of base metal lined with insulating material Free

85.28 Electrical parts ofmachinery and apparatus, not being foods falling within any of the preceding heading of this Chapter Free

86.02 Electrical rail locomotives, battery operated or powered from an external source of electricity Free

86.03 Other rail locomotives, tenders Free

86.04 Mechanically propelled railway and tramway coaches, vans and trucks, and mechanically propelled track inspection Irolleys Free

86.05 Railway and tramway passenger coaches and luggage vans; hospital coaches, prison coaches, testing coaches, travelling post office coaches and other special pwpose railway coaches Free

86.06 Railway and tramway rolling stock, the following; workshops cranes and other service vehicles Free

86.07 Railway and tramway goods vans, goods wagons and trucks Free

86.08 Containers specially designed and equipped for carriage by one or more modes of transport Free

86.09 Parts or railway and tramway locomotives and rolling stock Free

86.10 Railway and tramway track fixtures and fittings. mechanical equipment, not electrically powered. for signalling to or controlling road. rail or other vehicles, ships or aircrafts; parts of the foregoing fixtures, fittings or equipment Free

87.01 Tractors (other than those falling within Heading No. 87.07), whether or not fitted with power take-offs. winches or pulleys Free

87.02.1 Passenger motor cars, including vehicles designed for the transport of both passengers and goods 20%

L.R.O.1Il99J

[Subsidiary)

TarijfNo. Description ofGoods Rate ofDu/y

Consumption Tax Ortk,

87.02.2 Public service type passenger vehicles (example buses, coaches) 20%

87.02.3 Vans 20%

Ex. 87.02.4 Pick-ups 20%

87.02.4 Lorries and trucks 20%

87.02.5 Specialised transport vehicles such as ambulances, prison vans and hearses 20%

87.02.9 Other vehicles 20%

87.03 Special purpose motor lorries and vans (such as breakdown lorries, fire engines, fire escapes, road sweeper lorries, snow-ploughs, spraying lorries, crane lorries, searchlight lorries, mobile workshops and mobile radio-logical units) but not including the motor vehicles of Heading No. 67.02 Free

87.04 Chassis fitted with engines, for the motor vehicles falling within Heading No. 87.01 or 87.02 or 87.03 20%

87.05 Bodies (including cabs) for the motor vehicle falling within Heading No. 87.01, 87.02 or 87.03 20%

87.06.1 Parts and accessories of tractors other than road tractors for semi-trailers 20%

87.06.2 to

87.06.9 Parts and accessories of the motor vehicles falling within Heading No. 87.Gl, 87.02 or 87.03 (excluding parts and accessories of No. 87.06.1) 20%

87.07.1 Work trucks, mechanically propelled of the types used in factories, warehouses, dock areas or airports for short distance transport or handling of goods (for example, platform trucks, forklifts trucks and straddle carriers) tractors of the type used on railway station platfonns Free

87.07.2 Parts Free

87.08 Tanks and other annoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles Free

TariffNo. Description a/Goods Rate a/Duty

L---------" ..

87.09 Motorcycles. autocycles and cycles fitted with an auxiliary motor. with or without side-cars; side-cars of all kinds 20%

87.10 Cycles (including delivery tricycles) not motorised 20%

87.11 Invalid carriages. whether or not motorised or otherwisemechanically-propelled Free

87.12 Parts and accessories of articles falling within Heading No. 87.09. 87.10 or 87.1 1 20%

87.13 Baby carriages and parts thereof 20%

87.14 Other vehicles (including trailers) not mechanically propelled. and parts thereof 20%

88.oI Balloons and airships Free

88.02 Flying machines. gliders and kites; rotochutes Free 88m Parts of goods falling in Heading No. 88.oI

or 88.02 Free

88.04 Parachutes and parts thereof and accessories thereto Free

88.05 Catapults and similar aircraft launching gear. ground flying trainers; parts of any of the fore­ going articles Free

89.01.1 Warships Free

89.01.21 Yachts and other vessels for pleasure or sports 20%

89.oI.22 to

89.01.29 Tankers; other vessels for the transport of goods. including vessels for the transport of both passengers and goods; trawlers and other fIshing vessels; factory ships and other ships used in activities directly COlUlected with fishing operations; other Free

89.01.91 to

89.01.92 Yachts and other vessels for pleasure or sports 20%

89.01.99 Tankers; other vessels for the transport of goods. including vessels for the transport of both passengers and goods; trawlers and other fishing vessels; factory ships and other ships; used in activities directly COlUlccted with fishing operations; other Free

89.02 Vessels specially designed for towing (tugs) or pushing other vessels Free

L.R.O.1J199J

..- --------" .. - ---·---T--

TariffNo. Description ofGoods Rate ofDuty

89:03 Light·vessels, fu-e floats, dredgers of all kinds, floating cranes, and other vessels the navigability of which is subsidiary to their main function; floating docks; floating or submersible drilling or productionplatforms Free

89.04 Ships, boats and other vessels for breaking up Free

89.05 Floating structures other than vessels (for example, coffee-dams, landing stages, buoys and beacons) Free

90.01.1 Lenses, prisms, mirrors and other optical elements, for photographic or cinematographic apparatus including projectors 20%

90.01.9 Lenses, prisms, mirror and other optical elements (excluding those for photographic or cinematographic apparatus) (including projectors) 20%

90.02.1 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked (including those used for photographic apparatus including projectors) 20%

90.02.9 Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked (excluding those used for photographic apparatus including projectors) 20%

90.03 Frames and mountings, and parts thereof, for spectacles, pince-nez, lorgnettes, goggles and the like 20%

90.04 Spectacles, pince-nez, lorgnettes, goggles and the like, corrective, protective or other 20%

90.05 Refracting telescope (monocular and binocular), prismatic or not 20%

90.06 Astronomical mstruments (for example, reflecting telescopes. transit instruments and equatorial telescopes) and mountings therefor, but not including instruments for radio astronomy Free

90.07 Photographic carneras, photographic flashlight apparatus and flashbulbs other than discharge lamps of Heading No. 85.20 20%

TariffNo. Description ofGoods Rate ofDu/y

90.08 Cinematographic cameras, projectors, sound recorders and sound reproducers; any combination of these articles 20%

90.09 Image projectors (other than cinematographic projectors); photographic (except cinematographic enlargers and reducers) 20%

90.10 Apparatus and equipment of a kind used in photographic or cinematographic laboratories not falling within any other heading of this Chapter; photo""'Pying apparatus (whether incorporating an optical system or of the contact type) and thermo""'Pying apparatus, screens for projectors Free

90.11 Microscopes and diffraction apparatus, eleclron and proton Free

90.12 CompoWld optical microscopes. whether or not provided with means for photographing or projecting the image 20%

90.13 Optical appliances and inslruments (but not including) lighting appliances other than search­ lights or spotlights not falling within any other heading of this Chapter, lasers, other than laser diodes 20%

90.14 Surveying (includingphotogrammetrical swvcying), hydrographic, navigational, meteo­ rological, hydrological and geophysical instruments compasses, rangefmders Free

90.15 Balances of a sensitivity of 5 eg. or better, with or without their weights Free

90.16 Drawings, marlcing-out and mathematical calculating instruments drafting machines, pantographs, slide rules, disc calculator, and the like; measuring or checking instrwnents, appliances and machines, not falling within any other heading of this chapter (for example, micrometers, callipers, gauges, measuring rods, balancing machines); profUe projectors Free

90.17 Medical, dental. surgical and veterinary inslruments and appliances (including electro­ medical apparatus and ophthalmic instruments) Free

L.R.o.1!l99J

TariffNo. Description ofGoods Rate ofDuty

90.18 Mechanic therapy appliances, massage apparatus, psychological aptitude testing apparatus, artificial respiration, ozone therapy. oxygen therapy. aerosol therapy or similar apparatus breathing appliances (including gas masks and similar respirators) Free

90.19.1 Hearing aids Free

90.19.9 Orthopaedic appliances, surgical belts, trusses and the like: splints and other fracture appliances; artificial limbs, eyes, teeth and other artificial parts and body; other appliances which are worn or carried, or implanted in the body. to compensate for a defect or disability Free

90.20 Apparatus based on the use of x-rays or of the radiations from radio-active substances (including radiography and radio therapy apparatus); x-ray generators; x-ray tubes; x-ray screens; x-ray high tension generators; x-ray control panels and desk; x-ray examination or treatment tables, chairs and the like Free

90.21 Instruments. apparatus or models, designed solely for demonstrational purposes (for example, in education or exhibition unsuitable for other uses) Free

90.22 Machines aod appliaoces for testing mechanically thehardness, strength, compressibility, elasticity and the like properties of industrial materials (for example, metals. work, textiles, paper or plastics) Free

90.23 Hydrometers and similar instruments; thenno­ meters, pyrometers, barometers, hydrometers, psychrometers, recording or not; any combination of these instruments Free

90.24 Instrwnents and apparatus for measuring. checking or automatically controlling the flow. depth, pressure or other variables of liquids or gases, or for automatically controlling temperature (forexarnple, pressure gages, thermo-stats, level gages, flow meters. heat meters, automatic oven-draught regulators), not being articles falling within Heading No. 90.14 Free

90.25.1 Exposuremeters 20%

TariffNo. Description ofGoods Rate ofDuty

Lo.JIUU~IUJiII·-YJ

90.25.9 Instruments and apparatus for physical or chemical analysis (such as polarimeters. refractometers. spectrometers. gas analysis apparatus); instruments and apparatus for measuring or checking viscosity. porosity, expansion. swface tension or the like (such as viscometers. porosimeters, expansion meters); instrwnents and apparatus for measuring or checking quantities of hea~ light or sOWld (such as photometers (excluding exposure meters) calorimeters)microtones Free

90.26 Gas liquid and electricity supply or production meters; calibrating meters therefor Free

90.27 Revolution counters, production counters, taximeters. mileometers. pedometers and the like, speed indicators (including magnetic speed indicators) and tachometers (other than articles falling within Heading No. 90.14) stroboscopes 20%

90.28.1 Exposure meters 20%

90.28.9 Electrical measuring, checking, analysing or automatically controlling instrwnents and apparatus (excluding exposure meters) Free

90.29 Parts or accessories suitable for use solely or principally with one or more of the articles falling within Heading No. 90.23, 90.24, 90.26 90.27,90.28 20%

91.01 Pocket watches. wrist watches and otherwatches, including stop watches 20%

91.02 Clocks with watch movements (excluding clocks of Heading No. 91.03) 20%

91.03 Instruments panel clocks and clocks of a similar type. for vehicles. aircraft or vessels Free

91.04 Other clocks 20%

91.05 Time of day recording apparatus; apparatus with clock or watch movement (including secondary movement) or with synchronous motor. for measuring. recording or othetwise indicating intervals of time 20%

91.06 Time switches with clock or watch movement (including secondary movement) or with syn­ chronous motor 20%

L.R.O.1I199J

Lo:JUU:!IlIUUlI-,J J. (.M. vrucI

TariffNo. Description ofGoods Rate ofDuty

,--ur~wnpuv"

91.07 Watch movements (including stop watch movements) assembled 20%

91.08 Clock movement, assembled 20%

91.09 Watch cases and parts of watch cases 20%

91.10 Clock cases and cases of asimilar type for other goods of this Chapter, and parts thereof 20%

91.11 Other clock and watch parts 20%

92.01 Pianos (including automatic pianos, whether or not with keyboarda) harpischords and other key­ board stringed instrwnents harps but not includ­ ing aeolian harps 20%

92.02 Other string musical instnunents 20%

92.03 Pipe and reed organs, including harmoniums and the like 20%

92.04 Accordions, concertinas and similar musical instrwnents, mouth organs 20%

92.05 Other wind musical instrwnents 20%

92.06 Percussion musical instnunents (for example, drums, xylophones, cymbals, castanets) 20%

92.07 Electro-magnetic, electrostatic, electronic and similar musical instruments (for example, pianos, organs, accordions) 20%

92.08 Musical instrwnents not falling within any other heading of Ibis Chapter (for example, fairgrOlmd organs, mechanical street organs, musical boxes, musical saws) mechanical singing birds, decoy calls and effects of all kinds; mouth blown sound signalling instruments (for example, whistles and boatswains' pipes) 20%

92.10 Parts and accessories of musical instruments, including, perforated musical rolls and mechanisms for musical boxes; metronomes, tuning forks and pitch pipes of all kinds 20%

92.11 Gramophones, dictating machines and other sound recordings or reproducers, including record players and tape decks, with or without sound heads, television image and sound recorders or reproducers 20%

92.12.1 Matrices for the production ofrecords 20%

92.12.2 Prepared record blanks 20%

\,;U,"UU"Puun.J a,;t" uraer

TariffNo. Description ofGoods Rate ofDuty

92.12.3 Other prepared media for sOWld or similar recording 20%

92.12.4 to

92.12.9 Gramophonerecurds 20%

92.13 Other parts and accessories of apparatus falling within Heading No. 92.11 20%

93.01 Side-arms (for example, swords. cutlasses and bayonets) and parts thereof and scabbards and sheaths therefor 20%

93.02 Revolvers and pistols, being ftreanns 20%

93.03 Artillery weapons, machine guns, submachine guns and other military frrearms and projectors (other than revolvers and pistols) 20%

93.04 Other frrearms. including very light pistols, pistols and revolvers for fIring blank ammunition only, line throwing guns and the like 20%

93.05 Arms of other description. including air. spring and similar pistols, riffles and guns 20%

93.06 Parts of anns, including gun barrel blanks, but not including parts of side-arms 20%

93.07 Bombs, grenades. torpedoes. mines, guided weapons and missiles and similar ammunitions of war, and parts thereof; ammunition and parts thereof; including cartridge wads; led shot prepared for ammunition 20%

94.01 Chairs and other seats (other than those falling within Heading No. 94.(2) whether ornot convertible into beds, and parts thereof 20%

94.02 Medical, dental, surgical or veterinary furniture (for example, operating tables, hospital beds with mechanical fittings); dentists, and similar chairs with mechanical elevating, rotating or reclining movements; parts of the foregoing articles 20%

94.03 Other furniture and parts thereof 20%

[Subsidiary)

L.R.o.111991

[Subsidiary) Coruumplion Tax Order

TariffNo. Descril!.lion ot.Goods Rare ofDuty

94.04 Mattress support; articles of bedding or similar furnishing fined with springs or stuffed or internally fitted with any material or of expanded foam or sponge rubber or expanded foam or sponge artificial plastic material, whether or not covered (forexamplc, mattresses, quilts, eiderdowns, cushions pouffes and pillows 20%

95.05.9 Worked tortoise shell mother ofpearl, ivory, bone, horn, coral (natural or agglomerated) and other animal carving material, and articles of those materials 20%

95.08 Worked vegetable or mineral carving material and articles of those materials, moulded or carved articles of wax, of stearing. of natural gwns or natural resins (for example. copal or rosin) or of modelling pastes, and other moulded or carved articles not elsewhere specified or included; worked, Wlhardened gelatin (except gelatin falling within Heading No. 35.03) and articles of Wlhardeoed gelatin 20%

96.01.1 to 96.01.2 Brooms and brushes. consisting of twigs or other

vegetable material merely boWld together and not mOlmted in ahead (for example, besoms and whisks) with or without handles; prepared knots and tuffs for broom and brush making 20%

96.0\.91 Brushes of a kind used as parts of machines for industrial use 20%

96.01.92 Paint rollers, paint brushes and artists' brushes 20%

96.01.93 to 96.01.99 Toilet brushes including tooth brushes, brooms,

brushes and mops for household use; other brooms and brushes 20%

96.05 Powder-puffs and pads for applying cosmetics or toilet preparations, of any material 20%

96.06 Hand sieves and hand riddles. of any material 20%

97.01 Wheeled toys designed to be ridden by citildren (for exarople, toy bicycles and tricycles and pedal motor cars) dolls prams and dolls push chain 20%

97.02 Dolls 20%

'_~.__• .,.......n ....................

TariffNo. Description o/Goods Rateo/Duty

ti:1U01!iIUlarYJ

97.03 Other toys; working models of a kind used for recreational pwposes 20%

97.04 Equipment for parlour, table and funfair games for adults or children (including billiard tables and pin tables and table-tennis requisites) 20%

97.05 Carnival articles; entertainment articles (for example. conjuring mcks and novelty jokes) Chrisbnas tree decorations and similar articles for Christmas festivi­ ties (for example, artificial Christtnas trees, Christmas stockings Yule logs, Nativity scenes and figures therefor) 20%

97JJ6 Appliances, apparatus, accessories and requisites for gym­ nastics or athletics, or for sports and outdoor games (other than articles falling within Heading No. 97.01) 20%

97.07 Fish-hooks, line-fIShing rods and tackle; fISh landing nets and butterfly nets, decoy "birds" larks mirror and similar hunting or shooting requisite 20%

97.08 Roundabouts, swings, shooting galleries and other fair­ ground amusements; travelling circuses, travelling manageries and travelling theatres 20%

98.01 Button and button moulds, studs, cuff-links and press-fasteners, including snap-fasteners and press-studs; blanks and parts of such articles 20%

98.02 Slide fasteners and parts thereof 20%

98.03 Fountain pens, stylograph pens and pencils (including ballpoint pens and pencils) and other pens, pen-holders, pencil-holders and similar holders, propelling pencils and sliding pencils; parts and fittings thereof, other than those falling within Heading No. 98.04 or 98.05 20%

98.04 Pen nibs and nib points 20%

98.05 Pencils (other than pencils of Heading No. 98.03) pencil leads, slate pencils, crayons and pastels, drawing char­ coals and writing and drawing chalks, tailors' and bill­ iards chalks 20%

98.06 Slates and boards. with writing or drawing surfaces. Free whether framed or not

98.07 Date sealing or numbering stamps. and the like (including devices for printing or embossing labels), designed for operating in the hand; hand- operated composing sticks and hand printing sets incolJXlTating such composing sticks Free

L.R.O.1!199J

l:')UDSIOlarYJ c..:onsumplion lax Urder

Tari/fNo. Descril!.tion o[Goods Rate o[Dut.1.

98.08 Typewriter and similar ribbons, whether or not on spools; ink pads, with or without boxes Free

98.09 Sealing wax (including bottle-sealing wax) in sticks, cakes or similar fonns; copying pastes with a basis of gelatin; whether or not on a paper or textile backing Free

98.10 Mechanical lighters and similar lighters. including chemical and electrical lighters. and parts thereof. excluding flints and wicks 20%

98.11 Smoking pipes; pipe bowls. stems and other parts of smoking pipes (including roughly shaped blocks of wood or root); cigar and cigarette holders and parts thereof 20%

98.12 Combs. hair-slides and the like 20%

98.14 Scent and similar sprays of a kind used for toilet purposes; and mounts and heads therefor 20%

98.15 Vacuum flasks and other vacuum vessels, complete with cases; parts thereof; other than glass inners 20%

98.16 Tailors' dummies and other lay figures; automata and other animated displays of akind used for shop window dressing Free

99.0\ Paintings. drawings and pastels, executed entirely by hand. (other than industrial drawings falling within Heading No. 49.06 and other than hand-painted ofhand-decorated manufactured articles) 20%

99.02 Original engravings. prints and lithographs 20%

99.03 Original sculptures and statuary. in any material 20%

99.04 Postage, revenue and similar stamps (including stamp-post-marks and franked envelopes. letter cards and the like) used or if unused not of current or new issue in the country to which they are destined 20%

99.05 Collections and collectors' pieces of zoologieal. botanical, mineralogical. anatomical, historical, archaeological; paleontelogical. etehnographic or numistatic interest 20%

99.06 Antiques of an age exceeding one hundred years 20%

l~Ubsldl.rYJ

CHAPTER 8

08.01

08.03

08.04

08.05

08.06

08.07

08.08

08.09

08.10

08.12

08.13

CHAPTER 22

22.02

22.04

22.05

22.06

22.07

22.09.91

22.09.92

22.09.93

22.09.99

l.,.onsumpnon J ax vraer

SECOND SCHEDULE 6'lJ1987. [13/1989).

ITEMS SUBJECT TO 15% SURCHARGE

Brazil and cashew nuts

Figs fresh or dried

Grapes fresh or dried

Nuts other than those falling within heading No.08.01 fresh or dried, shelled or not

Apples, pears and quinces, fresh

Stone fruit, fresh

Berries, fresh

Other fruit, fresh

Fruitpreserved by freezing (whetherornotcooked) notcontaining added sugar

Fruitdried, other than that falling within heading No. 08.01, 08.02, 08.03,08.04 or 08.05

Peel ofmelons and citrus fruit, fresh. frozen,driedor provisionally preserved

Lemonade. flavoured spa waters and flavoured aerated waters. and other non-alcoholic beverages not including fruit and vegetable juices falling within heading No. 20.07

Grapemustinfermentationorwithfennentationarrestedotherwise than by the addition of alcohol

Wine or fresh grapes, grape must with fennentation arrested by the addition of alcohol

Vennouths and otherwines offresh grapes flavoured with aromatic extracts

Other fermented beverages e.g. cider, perry and mead

Cordials and Jiqueun;

Aromatic bitters used as aflavouring agent for food and beverages

Other aromatic bitters

Other

L.R.O.111991

[Subsidiary!

CHAPTER 84

84.12

84.17.11

84.19.11

84.25.11

84.40.1

84.40.2

CHAPTER 85

85.06

85.12.1

85.15

87.02.1

87.09

Ex.92.11

Ex. 92.11

Consumption Tax Orde.r

Air conditioning machines

Water heaters for domestic use

Dishwashing machines for domestic use

Lawn mowers

Ironing machines, drying machines, wringers and mangles, for domestic use (not including 84.40.13)

Clothes - washing machines, for domestic use (not including 84.40.23)

Electro-mechanical domestic appliances with self-contained elec­ tric motor (not including 85.06.06)

Instantaneous or storage water heaters for domestic use

RadIOtelegraphic and radiotelephonic equipmenttransmission and reception apparatus (including receivers incorporating sOWld re­ corders or reproducers) and television cameras; radionavigational aid apparatus, radar apparatus and radio remote control apparatus (not including 85.15.94 and 85.15.95)

Passenger motor-cars including vehicles designed. for transport of both passeogers and goods

Motor-cycles, auto-cycles andcycles fitted with an auxiliarymotor, with or without side-cars; side-cars of all kinds

Gramophones dictating machines and other sound recorders or reproducers, including record players and tape decks. with or without sound-heads; television image and sound recorders or reproducers

Dictating machines

l.;JuU;:'lum1 lJ (Forms)ReguiaJio71S

SUBSIDIARY LEGISLATION

25/1978

(FORMS) REGULATIONS CARIBBEAN FREE TRADE ASSOCIATION

made under section 8

Commencement.[7th September 1978]

1. These Regulations may be cited as the - Short title.

CARIBBEAN FREE TRADE ASSOCIATION (FORMS) REGULATIONS.

2. The forms set out in the Schedule shall be used by persons Fonns. claiming eligibility of goods for Caribbean Common Market rates of duty or free entry concessions as the case may be.

3. Any person who furnishes or causes to be furnished any false Penalties. declarations or certificates is liable on summary conviction to a fine of one thousand five hundred dollars and to imprisonment for six months.

SCHEDULE

PART!

CARIBBEAN COMMON MARKET INVOICE AND DECLARATION OF RE-EXPORTER:

CERTIACATEBYAGOVERNMENTALAUTHO~TY

OR AUTHO~SEDBODY

This Form is for use when the Certificate ofOrigin is given by agovernmental authority or authorised body of the re.exporting Member State.

Exporter's Reference No............................

Place...........................................................

Date...................................19.....................

L.R.O.1!199J

L..-:JUU3JI.IUUJJ l.,.arlOoean r ree I raae /iSSOClalwn

(Forms) Regulations

PART A

INVOICE of..........................................................................................suppJied

by.....................................................................of...............................................

to......................................................................of...............................................

tobeshippedper................................................................................................

OrderNo.....................Country from whichconsigned......................................

Origin Criterion

Country of

Origin

Marks and Numbers of

Packages

Quantity and Description of

Goods

Selling Price to Purchaser

Amount

$ ¢.

PARTB

DECLARATION OF EXPORTER

I,...........................................................................................declareasfollows: (insert name and status)

1. I am duly authorised by the above exporter to make and sign this declara­ tion.

2. The invoice is correct and contains a true and full statement of the price actually paidor tobepaidfor thesaidgoods, and the actual quantity thereof.

(Forms)Reguialions L---------J.I

3. No arrangement or understanding affecting the purchase price of the said goods has been orwill be made orentered into between there-exporterand purchaser, or by anyone on behalf of either of them, either by way of discount, rebate, compensation or in any manner whatever other than as fully shown in the invoice or as follows:

4. The said goods are consigned from........................................................... (in.url counJry)

to the consignee stated above and consistexclusively ofarticles which are the subject of the certificate at Part C.

Signature.............................

PARTC

ReferenceNo...................................

CERTIFICATIl BY A GOVERNMENTAL AUTIlORITY OR AUTIlORISED BODY

1. The undersigned certifies that statements in this certificate are made in cognizance oftheprovisions governing the determination oforigin setout in Articles 14 and 16 of, and Schedule II to, the Annex to the Treaty establishing the Caribbean Community.

2. The undersigned authority or body has obtained a declaration by the last producerora certificatebya governmentalauthorityorauthorised body as to the origin ofgoods described in the invoiceabove and has satisfied itself that each article comprised in the said goods has been produced in accordance with the origin stated in the invoice.

3. Theauthorityorauthorisedbody hasobtainedadeclarationby theexporter in the country of last production (certified by the Customs Authorities where so prescribed) that no drawback, temporary duty-free admission or arrangement with equivalent effect (except such as, under the provisions of the Annex to the Treaty establiShing the Caribbean Community, do not affect eligibility for Common Market tariff treatment) has been or will be claimed or made used of in relation to the goods in connection with their exportation from that country.

L.R.O.1!199J

(Forms) Regula/ions

4..................................................................................................................... .............................. .................. .......... ......(any other relevant infonnation).

Stamp of Authority

Signature ofauthorised signatory.

or Body

Date

NOTES FOR THE PREPARAnON OF THIS FORM

A. Origin Criterion

Thecriterionon the basis ofwhich Common Marketorigin is claimed must be stated in the Column headed "Origin Criterion" against each item in the invoice at Part A in the manner indicated below:

Ifeach article comprised in the item has been ­

(a) wholly producedwithin the Common Market. The letters "CM" must be inserted.

(b) produced using materials imported from out­ Thetariffheading number side the Common Market or of undetennined of the finished product origin in such a manner that the article falls to precededby the letter"X" be classified in a tariff heading different from must be inserted. that in which any of those materials is classi­ fied, in accordance with the provisions of Article 14 ofthe Annex to theTreatyestablish­ ing the Caribbean Community.

(Forms)ReguiaJioNi

(c) produced in accordance with the conditions The tariff heading number specified for that article in the List referred of the finished product pre­ to in Article 14 of the Annex to the Treaty ceded by the letter"L" must establishing the Caribbean Communityand be inserted and where the set out in Schedule II. conditions to be satisfied is

a percentage value-added condition the value ofmate­ rials imported from outside the Common Market or of undetermined origin which have been used in the pro­ duction of that article ex­ pressed as a percentage of the exportpriceofthe article must be inserted in brackets immediately following the tariff heading number.

B. The completion of this form implies that the authority or body and the exporter will furnish to the appropriate authorities such information and supporting evidence as they may as necessary require for the purpose of verifying this certificate and declaration.

C. PERSONS WHO FURNISH OR CAUSE TO BE FURNISHED UNTRUE DECLARATIONS OR CERTIFICATES RENDER TIlEMSELVES LIABLE TO PENALTIES.

PARTJI

CARIBBEAN COMMON MARKET

INVOICE AND DECLARATION OF EXPORTER AND CERTIFICATE OF ORIGIN

This Form, an alternative to Form No. I or Form No.2, is for use when the Certificate ofOrigin is given by a governmental authority or authorised body of the exporting Member State.

(Parts A andB are 10 be completed by the exporte, ofthe goods)

Exporter's Reference No............................

Place...........................................................

Date.............................................19............

L.R.o.1Il991

"'Lu ...... ........ JJ

(Forms) RegulaJions

PART A

INVOICE of........................................................................................ supplied by ................................................................ of ................................................ 10 ...................................................................of..................................................10 be shipped per................................................................................ Order No........................... Country from which consigned .......................................

Origin Criterion

Country of

Origin

Marks and Nwnbersof

Packages

Quantity and Descrip· tion of Goods

Selling price to Purchaser

Amount

$ c.

PARTB

DECLARATION OF EXPORTER

r•..........................................................................................declare as follows: (insert name and status)

I. r am duly authorised by the above exporter to make and sign this declara­ tion.

2. The invoice is correct and contains a true and full statement of the price actually paidor tobepaidfor thesaidgoods. and the actualquantity thereof.

3. No arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the exporter and purchaser. or by anyone on behalf of either of them. either by way of discount. rebate. compensation or in any manner whatever other than as fully shown in the invoice or as follows:

4. The said goods consists eXClusively ofarticles which are the subject of the certificate in Part C.

\.,uTluvean r ree J mae IiSSOCUJlIOn (Forms) Regulations

5. No draw-back, temporary duty-free admission or arrangement with equivalent effect (except such as, under the provisions of the Annex to the Treaty establishing the Caribbean Community, do not affect eligibility for Common Market tariff treaunent) has been or will be claimed or made use of in relation to the goods in connection with their exportation from the country of last production.

Signature.......................................... . ReferenceNo..........................

PARTe

CERTIFICA1E OF ORIGIN

1. The undersigned certifies that statements in this certificate are made in cognizance ofthe proviSions governing the determination oforigin setout in Articles 14 and 16 of, and Schedule II to the Annex to the Treaty establishing the Caribbean Community and the Notes below.

2. The undersigned authority or body has obtained a declaration by the last producerof the goods as to the origin of the goods described in the invoice above and has satisfied itself that each article comprised in the said goods has been produced in accordance with the origin criterion stated in the invoice.

3.................................................................................................................... .............................................................. (any other relevant information).

Stamp of Signature ofauthorised signatory.Authority or

Body

Date

[SubsidiaryJ

L.R.O.1il99J

[Subsidiary]

A. Origin Criterion

Caribbean Free Trade Association (Forms) Reguialkms

NOlES FOR THE PREPARATION OF THIS FORM

Thecriterionon thebasisofwhichCommon Marketorigin isclaimedmust be stated in the Column headed "Origin Criterion" against each item in the invoice at Part A in the manner indicated below:

Ifeach article comprised in the item has been ­

(a) wholly producedwithin theCommon Market The letters "CM" must be inserted.

(b) produced using materials imported from out­ The tariff heading number side the Common Market orofundetermined ofthe finished productpre­ origin in such a manner that the article falls to cededby theletter"X" must be classified in a tariffheading different from be inserted. that in which any of those materials is clas­ sified, in accordance with the provisions of Article 14 of the Annex to the Treaty estab­ lishing the Caribbean Community.

(c) produced in accordance with the conditions The tariff heading number specified for that article in the List referred to of the finished product in Article 14 ofthe Annex to the Treaty estab­ preceded by the letter "L" lishing the Caribbean Community and set out mustbe insertedand where in Schedule II thereto. the conditions to be satis­

fied is a percentage value­ added condition the value ofmaterials importedfrom outside the Common Mar­ ket or of undetermined origin which have been used in the production of that article expressed as a percentage of the export price ofthe article must be inserted in brackets im­ mediately following the tariff heading number.

B. The completion of this Form implies that the producer and the exporter will furnish to the appropriate authorities such information and supporting evidenceas they may as necessary requirefor the purposeofverifying those declarations.

.....unuueun r ree I raae flSsoe'aJ,on L~UbSj(UaryJ (Forms) Regulations

C. PERSONSWHOFURNJSH ORCAUSETOBEFURNISHEDUNlRUEPECLARATIONS RENDER TIlEMSELVES LIABLE TO PENALTIES.

PART III

CARIBBEAN COMMON MARKET

DECLARATION BY THE PRODUCER CONCERNING TIlE ORIGIN MATERIALS USED IN A PROCESS OF PRODUCTION

WITHIN THE COMMON MARKET

Place................................... .

Date.....................................

Having regard to the requirements governing Common Market origin set out in Article 14 of, and Schedule II to, the Annex to the Treaty establishing the CaribbeanCommunity, I,..................................................................................

(insert name and status)

declare that each of the articles on the invoice No ..................................... dated.............................attached hereto amounting in value to.................. has been produced as follows:­

(a) it has been wholly produced within the Common Market;

(b) it has been produced ­

(i) using materials imported from outside the Common Market or of undetermined origin in such a manner that the article falls to be classified in a tariff heading different from that in which any of those materials isclassified, in accordance with theprovisions ofArticle 14 ofthe Annex to the Treaty establishing the Caribbean Community; or

(ii) in accordance with the conditions specified for the article in the Lists referred to in Article 14 of the Annex to the Treaty establishing the CaribbeanCommunityandsetoutin Schedule II thereto,and in the case where a percentage value-added condition applies, the value of any materials imported from outside the Common Market or of undeter­ mined origin which have been used in the production of the article amounts to...............% of the invoice price of the article.

L.R.O.1I1991

(Forms) Regula/ions L:SUDSIQlarYJ Caribbean liree l"rade AssocuUlOn

I further undertake to make available to the appropriate authorities in any Member State ofthe Common Market evidence in support ofthis declaration.

Signnture.

Date

Nom: Delete whichever of(a) or (b) above that is not applicable.

PART IV

EVIDENCE OF ORIGIN HELD BY THE EXPORTER

Dale ofevidence oforiginName and address ofthe producer(s)

NOTES FOR THE PREPARATION OF TIllS FORM

A. Origin Criterion

Thecriterion on the basis ofwhich Common Marketorigin is claimed must be stated in theColumnheaded"OriginCriterion"againsteach item in the invoice in the manner indicated below:

(Forms) ReguJaJioTlS

Ifeach article comprised in the item has been ­

(a) wholly produced within the Common Market The letters "CM" must be inserted.

..---------.1..1

(b) produced using materials imported from out­ The tariff heading number side the Common Marketorofundetermined ofthe finished productpre­ origin in such a manner that the article falls to cededbytheletter"X"must beclassified in a tariffheading different from be inserted. that in which any of those materials is clas­ sified, in accordance with the provisions of Article 14 of the Annex to the Treaty estab­ lishing the Caribbean Community.

(e) produced in accordance with the conditions The tariff heading number specified for that article in the List referred to of the finished product in Article 14 ofthe Annex to the Treaty estab­ preceded by the letter "L" lishing the Caribbean Community and set out mustbe insertedand where in Schedule II thereto. the conditions to be satis­

fied is a percentage value- added condition the value ofmaterials importedfrom outside the Common Mar­ ket or of undetermined origin which have been used in the production of that article expressed as a percentage of the export price of the article must be inserted in brackets im­ mediately following the tariff heading number.

B. Documentary evidence oforigin obtained from the Producer.

Thedocumentaryevidencemust state that it isgiven inaccordance with the provisions of Article 14 of, and Schedule II to, the Annex to the Treaty establishing the Caribbean Community and must also state, in respect ofeach article, which of the conditions prescribed therein has been satisfied.

C. The completion of this form implies that the exporter will furnish to the appropriate authorities such information and supporting evidence as they may as necessary required for the purpose ofverifying this declaration.

D. PERSONSWilOFURNlSHORCAUSETOBEFURNISIlEDUNTRUEDECLARATIONS RENDER TIlEMSELVES LIABLE TO PENALTIES.

L.R.O.1Il99J

(Forms) Regulalions

FORM No. 2. CARIBBEAN COMMON MARKET

INVOICE AND DECLARAnON OF EXPORTER

To be used when the exporter is not the producer of the goods

Exporter'sReference No..................................

Date..................................................................

Place.................................................................

INYOICEof........................................................................................supplied

by..............................................................of.....................................................

to...............................................................of............................................•........

to be shipped per...............................................................................................

Order No..................... Country from which consigned ..................................

Origin Country Marks and Quantity and Descrip· Selling price Criterion of

Origin Nwnbersof

Packages tion of Goods to Purchaser

Amount

$ c.

I,..................................................................................................declarethat­ (insert name and status)

I. I am duly authorised by the above exporter to make and sign this declara­ tion.

(Forms)Regulalions

2. The invoice is correct and contains a true and full statement of the price actuallypaidor tobepaid for thesaidgoods, and the actualquantity thereof.

3. No arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the exporter and purchaser, or by anyone on behalf of either of them, either by way of discount, rebate, compensation or in any manner whatever other than as fully shown in the invoice or as follows:

4. Each article comprised in the said goods

(i) is the subject ofdocumentary evidence oforigin given by a produced specified below; and

(ii) has been produced within the Common Market in accordance with the origin criterion declared above.

5. No draw-back, temporary duty-free admission or arrangement with equivalent effect (except such as, under the provisions of the Annex to the Treaty establishing the Caribbean Community, do not affecteligibility for Common Market tariff treatment) has been or will be claimed or made use of in relation to the goods in connection with their exportation from the country of last production.

Signature............................ ..

PART V

CERTIFICATE OF VALUE

That this invoice is in all respects correctand contains a true and full statement ofthepriceactually paidor tobe paid for the said goods, and the actual quantity thereof.

2. That no arrangement or understanding affecting the purchase price of the said goods has been or will be made or entered into between the exporter and purchaser, or by anyone on behalf of either of them either by way of discount, rebate, compensation or in any manner whatever other than as fully shown on this invoice, or as follows Iv) .............................................

L.R.O.1!l99J

(Forms) Regulations

DECLARATION OR ORIGIN

I. Thatstatements in this declaration are made incognizanceoftheprovisions governing the detennination of origin set out in Article 14 and 16 of, and Schedule II to, the Annex to theTreaty establishing theCaribbeanCommu­ nity.

2. Thateach articlecomprised in the said goods has been produced within the Common Market in accordance with the origin criterion specified for that article on the invoice. In the column headed "Origin Criterion" ­

(a) "CM" means that the article has been wholly produced within the Common Market.

(b) Atariffheading numberprecededby the leuer"X" means that the article has been produced using materials imported from outside the Common Marketorof undetennined origin in such a manner that the article falls to be classified in a tariff heading different from that in which any of those materials isclassified, inaccordance with the provisionsofArticle 14 of the Annex to the Treaty establishing the Caribbean Community.

(c) Atariffheading numberproduced by theletter"L"means that the article has been produced in accordance with the conditions specified for that article in the List referred to in Article 14 of the Annex to the Treaty establishing the Caribbean Community and set out in Schedule II thereto. Where the condition to be satisfied is apercentagevalue-added condition the value of materials imported from outside the Common Marketorofundetenninedorigin which havebeen usedin theproduction of that article expressed as apercentage ofthe export price ofthe article is inserted in brackets immediately following the tariffheading number.

3. No draw-back, temporary duty-freeadmission orarrangementwithequiva­ lent effect (except such as, under the provisions of the Annex to the Treaty establishing the Caribbean Community, do not affect eligibility for Com­ mon Market tariff treatment) has been or will be claimed or made use of in relation to the goods in connection with their exportation from the country of last production.

Signature............................................... ..

NOTES:­

(i) Here insert name and status.

(ti) Here insert name offrrm or company.

(iii) Here insert name of city or country.

(Forms)Reguiations

(iv) These words should be omitted where the supplier and grower himself signs Certificate.

(v) Here insert particulars ofany special arrangement.

PERSONS WHO FURNISH OR CAUSE TO BE FURNISHED UNTRUE DECLARATIONS RENDER THEMSELVES LIABLE TO PENALTIES.

FORM No. I

CARIBBEAN COMMON MARKET

INVOICE. CERTIFICATE OR VALUE AND DECt.ARAnON OF ORIGIN

To be used only when the exporter is also the producer ofthe goods

Exporter's Reference No.....................................

Place and date.......................................19...........

INVOICEof........................................................................................supplied

by...................................................................of................................................

1O...................................................................0f.. ............................................ ..

10be shipped per..............................................................................................

Order No......................... Country from which consigned ..............................

Origin Criterion

COWltry of

Marks and Nwnbersof

Quantity and Descrip­ tion of Goods

Selling price to Purchaser

Origin Packages AmOWlt

$ c.

L.R.O.1IJ99J

(Forms)Regulations

I,(i).............................................................of (ii)............................................ ..

of (iii).........................................................supplier and producer of the goods

described in this invoice amounting to...............................................hereby declare that I (iv) have the authority to make and sign this certificate and declaration on behalf of the said supplier and producer, and that I have the means of knowing and do hereby certify as follows:

(Origin ofGoods) Regulations

SUBSIDIARY LEGISLATION

CARIBBEAN FREE TRADE ASSOCIATION (ORIGIN OF GOODS) REGULATIONS

ARRANGEMENT OF REGULATIONS

REGULATION

PART I

EAST CARIBBEAN COMMON MARKET RULES OF ORIGIN

I. Short title. 2. Interpretation. 3. Application. 4. Goods to be treated as grown, produced or manufactured

within Agreement Area. 5. Materials: Determination of origin. 6. Materials: Determination of value. 7. Mixtures. 8. Consignment. 9. Natural produce of the sea.

10. Proof of importers' statements.

PART II

CARIBBEAN COMMON MARKET RULES OF ORIGIN

1I. Application. 12. Goods to be treated as CARICOM Market Area Origin. 13. Treatment of goods which undergo a process of repair,

renovation or improvement within the CARlCOM Market Area.

14. Materials: Determination of origin. 15. Packing. 16. Materials: Determination of value.

L.R.O.1i1995

(Origin ofGoods) ReguIalions

REGULATION

17. Export price of goods: Determination ofvalue. 18. Unit of qualification. 19. Consignment. 20. Natural produce of the sea. 21. Proof of importer's statement.

FIRST SCHEDULE. SECOND SCHEDULE. THIRD SCHEDULE.

(Origin o/Goods) Regulations

SUBSIDIARY LEGISLATION

28/1968.*CARIBBEAN FREE TRADE ASSOCIATION (ORIGIN OF GOODS) REGULATIONS

made under section 8

Commencement.[29th August 1978]

PART!

EAST CARIBBEAN COMMON MARKET RULES OF ORIGIN

1. These Regulations may be cited as the - Short title.

CARIBBEAN FREE TRADE ASSOCIATION (ORIGIN OF GOODS) REGULATIONS.

2. (1) In these Regulations "exportprice" in relation to any goods Interpretation. means the amount equal to the value which would be attributed to these ~:;;;~i~. goods if any duty of customs were chargeable thereon by reference to their value, less any amounts by way of costs, charges and expenses incurred by the goods after leaving the place of export in the territory from which they were consigned, which may have been included in the attributed value of such goods.

(2) In these Regulations, any reference to the production of goods includes a reference to the getting of minerals and the taking of animals (including fish); and any reference to materials, except in regulation 4(3)(a), includes a reference to any products, parts or components used in the production of goods.

(3) (a) "Association Area" or "Area" means any Common Market or Association territory as defined in the Act.

(b) "CARlCOM Market Area" means CARlCOM Market area.

(c) "Chapter and TariffHeading" means chapter and head­ ing in the Harmonised Commodity Description and Coding System.

"These Regulations have been amended by 34/1969; 13/1971; 37/1978; 25/1985 and 52,11991.

L.R.O.l!J995

Application.

Goods to be treated as grown, produced or manufactured within Agree­ ment Area.

(Origin o/Goods) Regulalions

(d) "Comptroller" means the Comptroller of Customs.

(e) "materials" include raw materials, intermediate prod­ ucts, pans and components used in the process of production, repair, renovation and improvement of the goods.

(f) "TheList"means the listto the Third ScheduleofAnnex to the Treaty of Chaguaramas.

(4) All other words and expressions defined in the Act shall have the same meaning in these Regulations.

3. These Regulations shall apply for determining the eligibility of goods imported into the State for any Association rate ofduty (whether chargeable on the goods as such, or on any article contained in them as part or ingredient) which have been grown, produced or manufactured in, and consigned from a place in, the Agreement Area; and goods shall not be treated for this purpose as grown, produced or manufactured in, and as consigned from a place in, the Area unless the appropriate requirements of these Regulations are fulfilled in relation thereto.

4. (I) Subject to the following provisions of these Regulations, goods shall be treated as grown, produced or manufactured in the Area if­

(a) they and the materials from which they have been produced or manufactured have been wholly grown, produced or manufactured, as the case may be, in the Area; or

(b) they have undergone any operation or process of pro­ duction or manufacture in the Area and the value of materials imported into the Area and used in the produc­ tion or manufacture of the goods does not exceed fifty per cent of the export price of those goods.

(2) For the purpose ofsubregulation (I) in ascertaining whether goods have undergone any operation or process of production or manufacture in the Area, no account shall be taken of any of the following:

(a) packing, wheresoever the materials used in that opera­ tion or process have been grown, produced or manu­ factured;

(b) splitting up into lots;

(Origin ofGoods) RegulaJions

(C) sorting or grading;

(d) marking;

(e) putting up into sets.

(3) The requirements set out in subregulation (l)(a) shall be deemed to be fu1fi11ed as respects goods of any of the following descriptions, that is to say ­

(a) minerals extracted from the ground within the Associa­ tionArea;

(b) vegetable products harvested within the Association Area;

(c) live animals born and raised within the Association Area;

(d) products obtained within the Association Area from live animals;

(e) products obtained by hunting or fishing conducted within the Association Area;

(f) marine products taken from the sea by a vessel belong­ ing to a Territory within the Association Area;

(g) used articles of any description, being such articles collected and last used as articles of that description in the Association Area and in a state fit only for the recovery of materials therefrom;

(h) scrap or waste resulting from the carrying on in the Association Area ofany operation orprocess ofmanu­ facture;

(i) goods produced or manufactured in the Association Area exclusively from materials as respects which, had they been imported into Dominica in the state in which they were used as such materials, the requirements set out in subregulation (1)(a) would by virtue of the fore­ going provisions of this subregulation be deemed to have been fulfIlled.

5. (1) Indetermining forthe purposes ofregulation4(1)(a), where Maleria.ls: . any goods were grown, produced ormanufactured, any ofthe following :::.mauon of

L.R.O.1tl99J

Li3UU~IUUlrYJ

First Schedule.

LarlOoean r ree J raue 1t~~CJc:,",wn (Origin ofGoods) Regulations

(wheresoever grown, produced or manufactured) used in their produc­ tion or manufacture shall be deemed to have been grown. produced or manufactured in the Association Area. that is to say ­

(a) energy. fuel. plant. machinery and tools so used in the Association Area. including any materials used in the maintenance of such plant. machinery or tools;

(b) materials described in the First Schedule used in the Association Area as aforesaid in the state so described;

(c) materials which for customs duty purposes fall to be treated as one with the goods. being packing materials required for the transport or storage of the goods. other than materials constituting the wrappers or containers in which the goods would ordinarily be sold by retail.

(2) Indetermining for the purposes ofregulation4(1)(b). where any goods were grown. produced ormanufactured. any ofthe following materials (whetherornot importedinto the Association Areaorcontain­ ing any element so imported) used in their production or manufacture shallbe deemednot to havebeenimportedinto the AssociationArea and not to contain any element so imported. that is to say ­

(a) energy. fuel. plant. machinery and tools so used in the Association Area. including any materials used in the maintenance of such plant. machinery or tools;

(b) materials described in the First Schedule used in the Association Area as aforesaid in the state so described;

(c) materials which for customs duty purposes fall to be treated as one with the goods. being packing materials required for the transport or storage ofthe goods. other than materials constituting the wrappers or containers in which the goods would ordinarily be sold by retail;

(d) materials which. had they beenimported into Dominica in the state in which they were used in the prodUction or manufacture of those goods. would have fallen to be treated under the provisions of regulation 4(1)(a) as grown. produced or manufactured in the Association Area.

(3) In any case in which there is insufficient information on which to detertnine whetherornot any materials were imponedinto the

regulation, shall have effect for determining the value ofany materials =;nmauon of

_____ p •• _ .............. n.....VLIUU<ln

(Origin o/Goods) ReguiaJions

Association Area or contain any element so imported, those materials shall be deemed to have been so imported.

[SubsIdiary)

6. (I) Whicheveris appropriateofthe followingprovisionsofthis Materials: .

imported into the Association Area and used in the production or manufacture of any goods.

(2) Subject to the provisions of subregulation (4), the value of any such materials shall be taken to be the aggregate of the following amounts, that is to say ­

(a) the amount equivalent to the value attributed to those materials, on their last clearance for use in Dominica or for temporary admission therein, by the customs au­ thorities in the Territoryin which they were used in the production ormanufacture ofthe goods concerned,less such portion of the cost of any transportation through anyotherpart ofthe AssociationArea as mayhave been taken into account in arriving at the value attributed as aforesaid; and

(b) in so far as ithas not been taken into account in arriving at the value attributed as aforesaid, the amount equiva­ lent to the cost of any insurance and freight on those materials (other than the cost of transport in the Asso­ ciation Area).

(3) Subject to the provisions of subregulation (4), where it cannotbe determinedin accordance withsubregulation (2), the value of any such materials shall be taken to be the amount equivalent to the purchase price paid on the earliest ascertainable sale of those materials in the Territory in the Association Area in which they were used in the production or manufacture of the goods concerned.

(4) Where in determining the value ofany materials under this regulation, it appears to the Comptroller­

(a) on a determination in accordance with subregulation (2), that the value attributed to those materials at the relevant timeby any customs authorities wasnot arrived at by reference to a sale of those materials in the open market between buyer and seller independent of each other; or

L.R.O.l/l99J

[Subsidiary)

Mixtures.

Consignment.

Natural produce of the sea.

Caribbean Free Trade AssociatIOn (Origin o/Goods) ReguJalions

(b) 00 adetenninatioo in accordancewith subregulatioo (3) that the amount taken as the price paid on a purchase of thosematerials at the relevant time was notpaidon such a sale thereof as aforesaid,

for the value so attributed or, as the case may be, the purchase price so taken there shall be substituted the amount which, in the opinion of the Comptroller, would have been paid on a sale of those materials at the relevant time in the open matket between buyer and seller independent of each other.

7. (1) Notwithstanding the proviSions of regulation 4, goods of anydescriptionshallbe treated asnotgrown, producedormanufactured in the Association Area if, being a mixture to which this regulation applies, any of the constituents admixed, on being separately imported intoDominica,wouldfall to be treatedunderthis regulation as goodsnot grown, produced or manufactured in the Association Area.

(2) TIris regulationapplies to any mixture,notbeing agroup, set or assembly ofseparable articles, resulting from the admixing together ofgoodsofthe same descriptionwhosecharacteristics arenotessentially different, being amixturehaving, assuch, characteristics notessentially different from those of each of the constituents.

8. Goods shallbe treatedasconsignedtoDominica from aTerritory in the Association Area if they are shown to the satisfaction of the Comptroller to have been consigned direct to Dominica from a place in the Association Area outside Dominica and the application to such consignment of any Association rate of duty shall not be deemed to be contrary to section 3 of the Act, by reason only that such a place is not aport.

9. (1) Indetennining for the purposes ofthese Regulations where naturalproduceofthesea, orgoodsproducedormanufacturedtherefrom at sea, are to be treated as produced ormanufactured, anything done by or on board of a ship belonging to a Territory in the Association Area, shall be treated as done in thatTerritory and any such produce ofthe sea or goods produced or manufactured therefrom at sea, if brought direct to Dominica are to be deemed to be consigned from that Territory.

(2) For the purposes of this regulation and regulation 4(3)(f), a registered ship shall be deemed to belong to the Territory in which it is registered.

.......' fUUC::un r ree I raae IiSSOCJallon [Subsidiaryl (Origin o/Goods) ReguJaJions

10. Where any question arises whether goods are to be treated as Proof of mentioned in regulation 3, the Comptrollermay require the importer of :::;~~:;. the goods to furnish him, in such fonn as he may require, proof of any statement made to him as to any fact necessary to detennine that question, and if such proof is not furnished to his satisfaction, the question may be detennined without regard to that statement.

[37/1978J.PART II

CARIBBEAN COMMON MARKET RULES OF ORIGIN

Application.11. Part II of these Regulations shall apply for detennining the [5211991).

eligibilityofgoods imported into Dominica for any CARlCOMMarket rate of duty by reason of their having been grown, produced or manufactured in any of the CARICOM Market States; and goods shall not be treated as so grown, produced or manufactured and consigned unless the Comptroller is satisfied that the appropriate requirements of the Regulations are fulfilled in relation thereto.

Goods to be12. (1) Subject to the following provisions of this Part of the treated as

Regulations, goods shall be treated as beingofCARlCOM Market Area CARlCOM Origin, if- Market Area

Origin.

(a) they have been produced within the CARICOMMarket [5211991). Area; or

(b) they have been produced within the CARlCOM Market Area wholly or partly from materials imported from outside the CARICOMMarket Areaorofundetennined origin by a process which effects a substantial transfonnation characterised ­

(i) by the goods being classified in a Tariff Heading different from that in which any of those materials are classified; or

(ii) in the case of goods listed in Part A of the Third Th;!d Schedule. Schedule,on!ybysatisfying the conditions therefor specified in that Part.

(2) In the case of goods specified in Part B of the Third Th;rd Schedule. Schedule the conditions to be complied with shall be as set out in that Part of the Third Schedule with effect from the dates appearing against

L.R.O. JI1995

Caribbean Free Trade AssociaJion (Origin ofGoods) ReguJaJions

[SubsidiaryI

the respective goods in lieu of the conditions applicable prior to those dates in respect of each of those goods.

(3) The goods envisaged by subregulation (1) as satisfying the requirements set outinparagraph (a) thereof shall be deemedtoinc1ude the following:

(a) mineral products extracted from the ground within the CARICOM Market Area;

(b) vegetable products harvested within the CARICOM Market Area;

(c) live animals born and raised within the CARICOM Market Area;

(d) products obtained within the CARICOM Market Area from live animals;

(e) products obtained by hunting or fishing conducted within the CARlCOM Market Area;

if) marine products taken from the sea by a vessel of a CARICOM Market State;

(g) goods produced within the CARICOM Market Area exclusively from one or both of the following:

(i) goods referred to in paragraphs (a) to if) and (h) and (i) of this subregulation;

(ii) goods containing no materials imported from out­ side the CARlCOM Market Area or of undeter­ mined origin, or containing those materials but which would not be regarded as such under regu­ lation 14(3) and shall be taken to include ­

(h) used articles fit only for the recovery of materials provided they have beencollected from users within the CARlCOM Market Area;

(i) scrap and waste resulting from manufacturing opera­ tions within the CARlCOM Market Area.

(4) Goods other than those to which subregulation (3) applies shall not be treated as being of CARlCOM Market Area origin if they are produced by any operation or process which consists only of one or more of the following, whether or not there is a change of Tariff Heading:

(Origin a/Goods) Regulations

(a) operations to ensure the preselVation of goods during transport and storage (ventilation spreading out, dry­ ing, chilling, placing in salt, sulphur dioxide or other aqueous solution, removal of damaged parts, and like operations);

(b) simple operations consisting ofremoval ofdust, sifting, or screening, sorting, grading, classifying, matching (including the making up of sets of articles), washing, painting and cutting up resulting in the mere reduction in size;

(c) (i) change of packing;

(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards and other simple packing operations;

(d) affixing marks, labels or other like distinguishing signs on goods or their packing;

(e) simple mixing of materials imported from outside the CARICOM Market Area or of undetermined origin if the characteristics of the goods as a whole are not essentiaIly different from the characteristics of the materials which have been mixed;

(f) operations which consist solely of welding, soldering, fastening, riveting, bolting and like operations, or otherwise putting together of all finished parts or components to constitute a finished product.

(5) For the purpose of subregulation (4)(f), the expression "finished parts or components" refers to those articles which are imported into the Common Market in a form or condition which does not require any further fabrication, change in shape or form, resulting in a changein identity oruse or the application ofpermanent protective! decorative coating, for the purposes of incorporation in the finished product.

(6) Subregulations (4)(f) and (5) shall take effect one year after the entry into force of the amendment of this Schedule, pursuant to the decision of the Council at its Special Meeting in July, 1990.

L.R.O.l!J995

Treatment of goods which undergo a process of repair, renovation or improvement within the CARICOM Market Area. [52/1991J.

Materials: Detennination of origin. [52/1991J.

(Origin ofGoods) Regulations

13. (I) Goods which undergo a process of repair. renovation or improvementwithintheCARICOMMarket Area, having beenconsigned for that purpose from Dominica to a consignee in any CARICOM State shall. on their return to Dominica, be treated for the purpose of re­ importation only, in like manner as goods which are of CARICOM Market Area origin, provided that the goods are re-consigned direct!y to Dominica and the value of the materials imported from outside the CARICOM Market Area or of undetermined origin which have been used in the process of repair, renovation or improvement does not exceed ­

(a) in the case where the goods have undergone the process of repair, renovation or improvement in a More Devel­ oped Country. sixty-five per centum of the cost of repair, renovation or improvement;

(b) in the case where the goods have undergone the process of repair, renovation or improvement in a Less Devel­ oped Country, eighty per centum of the cost of repair. renovation or improvement.

(2) For the purpose of subregulation (I) goods shall be treated as having undergone a process of repair. renovation or improvement if the performance of such process within the CARICOM Market Area does not result in the change of the form or character of the goods.

(3) The cost of repair. renovation orimprovement shall refer to the cost of all materials which have been used in addition to the cost involved in effecting the repair, renovation or improvement less any freight. other transport charges. insurance and other shipping costs.

14. (I) In determining for the purposes of regulation 12 hereof the origin of goods. energy, fuel. plant. machinery and tools used in the production. repair. renovationorimprovementofthese goods within the CARlCOM Market Area and materials used in the maintenance ofsuch plant. machinery and tools shall be regarded as wholly produced within the CARlCOM Market Area.

(2) Wherever in regulation 12(1) goods are required to be wholly produced. the use ofsmall quantities ofpreservatives, vitamins. colouring and similar materials imported from outside the CARICOM Market Area or of undetermined origin shall not affect their eligibility for CARICOM Market Area treatment as wholly produced.

(Origin o/Goods) Regulations

(3) Where materials containing any element imported from outside the CARlCOM Marlcet Area meet the conditions specified in regulation 12hereof. those materials shall be regarded as containing no such element.

15. (1) Where for the purposes of assessing duties. goods are Packing. . kin th .. f h kin [5211991[.treated separate yI from thelf pac g. e ongm 0 suc pac g may

also be determined separately.

(2) Where subregulation (I) is not applied. packing of any sort shall be construed as forming a whole with the goods for the purpose only of the application of the percentage value added conditions. No part of any packing required for the transport or storage of goods shall be considered as having been imported from outside the CARlCOM Market Area when determining the origin of the goods as a whole.

16. The value of any materials imported into the CARlCOM M••.,i.ls: Market Area and used in the production or of any goods shall be the ::;nination of customs valuedetermined in accordance with section62ofthe Customs Ch. 69:01. (Control and Management) Act less the amount of any transport cost [5211991]. incurred in transit through other Member States.

17. The export price ofany goods producedormanufactured in and Export price of goods·

exported from a Member State shall be the value accepted for the Dete";'ina.ion of purpose by the Customs Authority in the exporting Member State. but value. shall not include any transport and insurance costs incurred after the [5211991]. exportation of the goods.

18. (I) In determining for the purpose of regulation 12 hereof. Uni.of . whether goods are eligible for CARlCOM Market Area treatment. each ~;;;~~~~;'~n. article in a consignment shall be considered separately.

(2) For the purpose of subregulation (1) ­

(a) where the Harmonised Commodity Description and Coding System specifies that a group. set or assembly of articles is to be classified within a single heading. such a group. set or assembly shall be treated as one article;

(b) tools. parts and accessories which are imported with an article. and the price of which is included in that of the article or for which no separate charge is made. shall be

L.R.o.1!1995

Consignment. [52/1991].

Natural produce of the sea. [52/1991].

Proof of importer's statement. [52/1991].

(Origin ofGoods) Regula/ions

considered as forming a whole with the article provided that they constitute the standard equipment customarily included or a sale of articles of that kind.

(3) Notwithstanding the provisions of subregulation (2), goods shall be treated as a single article provided they are so treated for purposes of assessing customs duties.

(4) Where an unassembled or disassembled article is imported in more than one consignment because it is not feasible for transport or production reasons to import it on a single consignment such article, if the importer so requests, shall be treated as one article.

19. Goods shall be treated as consigned to Dominica from aterritory in the CARlCOM Market Area if they are shown to the satisfaction of the Comptroller to have been consigned direct to Dominica from such a territory in the CARlCOM Market Area outside Dominica.

20. (1) In determining for the purposes ofthese Regulations where natural produce ofthe sea, orgoods produced therefrom are to be treated as produced, anything done by or on board a vessel belonging to a CARlCOM Market State shall be treated as done in that State, and any such produce of the sea or goods produced therefrom at sea, ifbrought direct to Dominica are to be deemed to be consigned from that State.

(2) For the purpose of this regulation and regulation 12(3), a vessel shall be treated as a vessel of CARlCOM Market State only if­

(a) it is registered in a CARICOM Market State;

(b) it carries acomplement (inclusive of the Master thereot) of which not less than three·fourths are nationals of CARlCOM Market States; and

(c) it is majority owned and operated by­

(i) nationals of CARlCOM Market States; or

(ii) a Government of a CARlCOM Market State; or

(iii) a Statutory Corporation of a CARlCOM Market State.

21. Where any question arises whether goods are to be treated as mentioned in regulation 11 hereof, the Comptroller may require the importer of the goods to furnish him in such form as he may require,

(Origin olGoods) Regulotions

proofofany statementmade tohim as toany factnecessary todetennine that question, and if such proof is not furnished to his satisfaction, the question may be detennined without regard to that statement.

NOTE:

041-01

043-01

045-01

045-02

045-09

046-01

048-02

051-04

051-05

054-01

054-03_02

061-09

072-01

075-01

075-02

221-05

231-02

244-01

261

262

264

265

FIRST SCHEDULE

BASIC MATERIALS LIST

The materials in this list are described by reference to the Commodity Indices for the Standard International Trade Clas­ sification preliminary issue, published by the Statistical Office of the United Nations_

Wheat and spelt (including muslin), unmilled

Barley, unmilled

Rye, unmilled

Oats, unmilled

Cereals, unmilled (except rice and corn)

Semolina

Malt

Apples

Grapes

Potatoes (not including sweet potatoes)

Hop Cones fresh or dried

Lactose, glucose, maltose, caramel

Cocoa beans (except flavoured cocoa)

Pepper (except sweet pepper. unground) and pimento whether unground, ground or otherwise prepared

Spices. other than ginger, cinnamon, nutmeg and mace

Linseed

Synthetic rubbers and rubber substitutes

Cork, raw and waste (including natural cork in blocks and sheets)

Silk

Wool and other animal hair

Jute, including jute cuttings and waste

Vegetable fIbres except cotton, jute and coir fibre

L~UU1'iIUG:l"yJ

(Regulation 5(t)(b)). 134/1%9 13/1971J.

L.R.O.1!1995

l';'UU3IU'A'l J

272-06

272-16

Ex_272-19

284

Ex.291-09.04

291-09.02

291-09.03

292-02

292-09

Ex.312-0I

Ex.313-05

Ex.314-02

411-01

411-02

412-01

412-11

413-02

413-04

Ex.511-09.12

531-01

532-01

532-02

532-03

551-01

599-01

599-04

611

641-02

641-03

641-04

641-06

641-07

Ex.641-19

\.-unvuean r n:t: J ruae n.,)",)"(lClw,un

(Origin o/Goods) Regulations

Sulphur

Natural graphite

Talc

Non-ferrous metal scrap

Sponges, ftsh eggs (not for food) bristles, hair and their waste

Bristles

Hair

Natural gwns, resins, balsam and lacs

Kapok

Crude petrolewn

Petroleum Jelly

FluoroChlorohydrocarbon

Oils from fish and marine animals

Animal oils, fats and greases (excluding lard)

Linseed oil

Castor oil

Hydrogenated oils and fats

Waxes of animal of vegetable origin

Calciwn carbide Sodium pyrophosphate and white lead

Coal tar, dyestuffs and natural indigo

Dyeing extracts

Tanning extracts

Synthetic tanning materials

Essential vegetableoils (except lime,bay,pimento, nuuneg and orange oils)

Syntheticplastic materials inblocks, sheets, rods, tubes,powder and other primary forms

Casein, albumen, gelatin, glue

Leather with the exception of sole leather

Printingand writing paperinrolls and sheets other than newsprint

Common packing and wrapping paper

Paperboard (Cardboard) including corrugated cardboard but not including building board

Paper and paperboard, bituminised or asphalted, including re­ inforced and coated with graphite in imitation of slate

Paper and paperboard, coated, impregnated, vulcanised, etc., other than bitwninised or asphalted

Tissue paper, cellulose wadding

c....arlooean r ree 1 raae AssoclallOn (Origin ofGoods) Regulalions

[Subsidiary)

651 Textile yam and thread

652 Cotton fabrics excluding teny towelling (pile) fabrics

653 Textile fabrics. other than cotton fabrics

Ex.655·06 Twine of cotton, twine of hemp

671-01 Silver, Wlworked and partly worked

671-02 Platimun and other metal of platinum group, Wlworked and partly worked

672-03 Pearls Wlworked

681-01 Pig iron and sponge iron (including iron and steel powder)

681-02 Ferro-alloys

681-03 Ingots, blooms, slabs, biIlets, sheet bars, and tinplate bars of iron and steel and equivalent primary fonns

681-04 Iron and steel bars

681-05 Universals, plates and sheets of iron and steel, Wlcoated

681-06 Hoop and strip of iron and steel (including tube strip and steel strip for springs) coated or not

681-07 Plates and sheets, coated

681-13 Steel tubes and fittings. welded or drawn

681-14 Pipes and fittings, cast whether gray iron or malleable iron

682-01 Copper and alloys not refined and rermed. Wlwrought

682-02 Copperand alloys ofcopper, worked (bars,rods, p.ates, sheets, wire, pipes, tubes, castings and forgings)

683-01 Nickel and nickel alloys Wlwrought

683-02 Nickel and nickel alloys, worked (bars, rods, plates, sheets, wire, pipes, tubes, castings and forgings)

684-01 Aluminium and aluminium alloys Wlwrought

684-02 Aluminium and aluminium alloys, worked (bars, rods, plates. sheets, wire, pipes, tubes, castings and forgings)

685-01 Lead and lead alloys unwrought

685-02 Lead and lead alloys, worked (bars, rods, plates, sheets, wire, pipes, tubes, castings and forgings)

689-01 Non-ferrous base metals employed in metallurgy and their alloys, n.e.s., Wlwrought

689-02 Non-ferrous base metals employed in metallurgy and their alloys, n.e.s., worked (bars, rods, sheets, wire, pipes, tubes, castings and forgings)

Ex.699-05 Expanded metal of iron and steel

Ex.699-06 Expanded metal of aluminium, copper, and other non-ferrous base metals

899-05 Buttons and studs of all materials. except those of precious metals and precious stones

L.R.o.1I1995

LSubsidiary] Caribbean Free l-,aae Assoc'atlOn (Origin o/Goods) Regulations

[37/1978 SECOND SCHEDULE 52/1991J.

For the purpose ofPanII ofthese ReguLations. Common MarketStates shall be divided into groups A and B.

GROUP A THE MORE DEVELOPED COUNTRIES

BARBADOS GUYANA JAMAICA TRINIDAD AND TOBAGO

GROUPB THE LESS DEVELOPED COUNTRIES

ANTIGUA AND BARBUDA BEUZE DOMINICA GRENADA MONTSERRAT ST. KITTS AND NEVIS ST. LUCIA ST. VINCENT AND THE GRENADINES

[25/1985 THIRD SCHEDULE 52/1991J.

LIST OF CONDITIONS TO BE COMPLIED WITH AS PROVIDED UNDER ARTICLE 14 OF THE ANNEX TO THE TREATY AND THE RULES

REGARDING COMMON MARKET ORIGIN

This Schedule consists of -

(a) the Listcomprising-

Pan A - goods referred to in subparagraph (b)(ii) of paragraph I of Article 14 of the Annex to the Treaty;

Pan B - goods referred to in paragraph 2 of Article 14 of the Annex to the Treaty;

(b) the RuLes regarding Common Market origin.

(Origin o/Goods) ReguIaJions

(a) THE LIST

The application of the List is governed by the following general notes:

(i) In this List, wherea tariffheading numberispreceded by the word "ex", only those products ofthat heading specified in the column headed "Product" are referred to. Descriptions of finished prod­ ucts and ofmaterials are tobe interpreted according to therelative Section and Chapter Notes of the Harmonised Commodity Description and Coding System (HS) and the General Rules for the Interpretation of the Harmonised System.

(ii) Four figure references of the type "04.02", "17.04", etc., are references to the headings of the Harmonised Commodity Description and Coding System (HS).

(iii) Where the condition to be complied with for any product does not prescribe the use ofregional materials, it shall always be under­ stood that materials imported from outside the Common Market or ofundetermined origin may be used. Ifsuch materials are used in a more advanced state of processing than that specified in the List, the finished product shall be ineligible for Common Market treatment

Tariff Conditions to be complied with Heading Product Nwnber MDCs LDCs

Application of the List.

Chap. 2 Meat and edible meat offals

Chap. 3 Fish, crustaceans and mulluses

04.02 Milk and cream, preserved, concentrated or sweetened

Wholly produced Wholly produced

Wholly produced Wholly produced

Produced from re· Pro due e d from gional materials of regionalmaterials of 04.01 or from mate- 04.01 or from mate­ rials of 04.02 pro· rials of 04.02 pro· vided that the value vided that the value of extra-regional of extra-regional materials used does materials used does not exceed 65% of not exceed 70% of the export price of the export price of the finished product the finished product. .

TIus Part (part A) has been repealed and replaced by S.R.O. 12 of 1994.

L.R.O.1iI995

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

04.03

04.04

05.02

05.03

05.04

05.05

05.07

05.08

Butter

Cheese and curd

Pigs'. hogs' and boars' bristles or hair; badger hair and other brush making hair; waste of such bristle and hair

Horsehairandhorsehair waste,whetherornotput up on alayer orbetween two layers of other ma­ terial

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

Fish waste

Skins and other parts of birds, withtheir feathers or down. feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected ortreated for preservation, powder and waste of feathers or parts of feathers

Bones and hom-cores, unworked, defatted, simplyprepared(butnot cut to shape), treated with acid or degelatinised; powder and waste of these products

Produced from re- Produced from re­ gional materials of gional materials of 04.01 04.01 Produced from re- Produced from re­ gional materials of gional materials of 04.01 04.01

Wholly produced WholIyproduced

WholIy produced WholIy produced

WholIy produced Wholly produced

Wholly produced Wholly produced

WholIy produced Wholly produced

WholIy produced WholIy produced

(Origin ofGoods) ReguJalions

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

05.09 Ivory. tortiose-shell. Wholly produced Wholly produced horns. antlers. hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape. and waste and powder of these prod­ ucts; whalebone and the like, unworked or sim­ ply prepared but not cut to shape, and hair and waste of these products

05.14 Ambergris, castorewn, Wholly produced Wholly produced civet and musk; can­ tharides;bile, wbetheror not dried; animal prod­ ucts, fresh, chilled or frozen. or otherwise provisionallypreserved, of a kind used in the preparation ofphanna­ ceutiealproducts

05.15 Animal products not Wholly produced Wholly produced elsewhere specified or included; dead animals of Chapter 1or Chapter 3, unfit for hmnan con­ sumption

07.02 Vegetables (whether or Wholly produced Wholly produced not cooked), preserved by freezing

07.03 Vegetables provision- Wholly produced Wholly produced

ally preserved in brine, in sulphur water or in other preservative solu­ tions, but not especially prepared for immediate consumption

L.R.O.111991

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

07.04 Dried dehydrated or evaporatedvegetables, whole. cut, sliced, bro­ ken or in powder, but not further prepared

07.05 Dried legwninous veg- etables.shelled.whether or not skiruted or split

OS.10 Fruit (whether or not cooked). preserved by rreezing,notcontUnrnng added sugar

OS.l1 Fruit provisionally pre­ served (for example. by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuit­ able in that state for im­ mediate conswnption

OS.12 Fruit, dried, other than that falling within head· ing No. 08.01. 08.02. OS.03. 08.04 or 08.05

OS.13 Peel ofmelon and citrus fruit, fresh, frozen, dried, or provisionally pre­ served in brine, in sul­ phur water or in other preservative solutions

Ex 09.10 Mixed spices

Ex 11.01 Cereal flours, except wheat flour

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Wholly produced

Production in which the value of extra-re­ gional materials used does not exceed 70% of the export price of the fmished product

Wholly produced

........ •u~..... ,,..,.. ~ , ........ n.~............",,'"

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Nwnber MDC. WC.

l~UU~IUUlI'J

11.02 Cereal groats and cerea1 Wholly produced Wholly produced meal; other worked ce­ real grains (focexample, rolled,flaked, polished, pearled or kibbled but not further prepared,) exceptricefalling within heading No. 10.06

11.04 Flour of the dried legu- Wholly produced Wholly produced minous vegetables fall­ ing within heading No. 07.05 or of the fruits falling within any head­ ing in Chapter 8; flour and meal of sago and of roots and tubers falling within heading No. 07.06

11.05 Flour. meal and flakes Wholly produced Wholly produced of potato

11.07 Malt, roasted or not Wholly produced Wholly produced

11.08 Starches; inulin Wholly produced Wholly produced

11.09 wheatgluten, whetheror Wholly produced Wholly produced not dried

12.01 OiJ seeds andoleaginous Wholly produced Wholly produced frui~ whole or broken

Ex 12.02 Flours or meals of oil Wholly produced Wholly produced seedsoroleaginous fruit, non-defatted,(excluding mustard flour), except flour and meal of soya bean

Ex 12.08 Fruit kernels and other Wholly produced Wholly produced vegetable products of a kind used primarily for human food, not falling within any other head­ ing

L.R.O.1Il99J

lLllI&U~lUlalJJ (""arlOoean r ree 1raae Ilssocuuwn

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Number MDC. WC.

12.09

12.10

Chap.l3

Chap.14

15.01

15.02

Ex 15.07

15.10

Ex 16.02

Cereal straw and husks, W\prepared, or chopped but not otherwise pre­ pared

Mangolds, swedes, fod­ der roots; hay, lucrene, clover, sainfoin, forage kale, lupines, vetches andsimilarforage prod­ ucts

Lacs; gums, resins and other vegetables saps and extracts

Vegetable plaiting ma­ terials; vegetable prod­ ucts not elsewhere specified or included

Lard, other pig fat and poultry fat, rendered or solvent-extracted

Fats of bovine cattle, sheep, or goats. unrendered; renderedor solvent - extracted fats (including "premier jus") obtained from those W1reDdered fats

Fixed vegetable oils, fluid or solid. crude, re­ rmed orpurified, except soya bean oil

Fatty acids; acid oils from refining; fatty alcohols

Ham

Wholly produeed

Wholly produeed

Wholly produced

Wholly produced

Produced from re­ gional materials of 02.05

Produced from re­ gional materials of 01.02 or 01.04

Produced from re­ gional materials of Chapters 7 and 12

Produced from re­ gional materials of Chapter 15

Produced from re­ gional materials of 02.01

Wholly produced

Whollyprodueed

Wholly produced

Wholly produced

Produced from re­ gional materials of 02.05

Produced from re­ gional materials of 01.02 or 01.04

Produced from re­ gional materials of Chapters 7 and 12

Produced from re­ gional materials of Chapter 15

Produced from re­ gional materials of 02.01

'...... ....~..... ,- r.:::.::: I. ruuc:: J'1.~i)-U(;,",wn L~UDSlalarYJ

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Number MDC. WC.

Ex 17.oJ Beet sugar and cane sugar, in solid fonn, ex­ cept flavoured and col­ oured beet sugar and cane sugar

Whollyproduced Whollyproduced

Ex 17.03 Molasses except fla­ voured and coloured

Wholly produced Wholly produced

17.04 Sugarconfectiooery, not containing cocoa

Produced from re­ gional materials of 17.01

Production in which the value of any ma­ terials imported from outside the Cornman M8Iketorofundeter­ mined origin which have been used does notexceed 60% ofthe export price of the finished product and subject to the provi­ sioos ofthe Appendix 10 this Schedule

18.01 Cocoa beans, whole or broken, raw or roasted

Wholly produced Wholly produced

18.02 Cocoa shells, husks, skins and waste

Wholly produced Wholly produced

18.Q3 Cocoa paste (in bulk or inblock), whetherornot defatted

Wholly produced Wholly produced

18.04 Cocoa butler (fat or oil) Wholly produced Wholly produced

18.06 Chocolate and other food preparations con­ taining cocoa

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished prodUCI

Production in which the value of extra-re­ gional materials used does not exceed 70% of the export price of the fmished producI

L.R.O.1Il99J

LSUbsldlary]

Tariff Conditions to be complied with Heading Product Number MDCs WCs

Caribbean Free J·rade Association (Origin ofGoods) Regulalions

20.01

20.03

20.04

20.05

Vegelables and fruit, preparedorprcscrvedby vinegar or acetic acid, with or without sugar, whether or not contain­ ing salt. spices or mus­ laId

Fruit preserved by freezing, containing added sugar

Fruit, fruit·peel andparts of plants, preserved by sugar (drsioed, glace or crystallised)

Jams, fruit jellies, mar­ malades, fruit puree and fruit pastes, being cooked preparations, whether or not contain­ ing added sugar

Produced from re­ gional materials of Chapters 7 and 8

Produced from re­ gional materials of Chapter 8 and 17.01

Produced from re­ gional materials of Chapter8 and 17.0I

Produced from re­ gional materials of Chapter 8 and 17.01

Producedfromregional materials of Chapters 7 and 8

Production in which the value of any materials imported from outside the Common Market or of Wldetermined origin which have been used does notexceed 60% of the export price of the finished product and subjectto theprovisions of the Appendix to this Schedule

Production inwhich the value of any materials imported from outside the Common Market or of undetermined origin which have been used does not exceed 60% of the export price of the finished product and subjectto theprovisions of the Appendix to this Schedule

Productionin whichthe value of any materials imported from outside theCommonMarketor ofundetermined origin which have been used doesnotexceed 60% of the export price of the fmished product and subjecttotheprovisions of the Appendix to this Schedule

(Origin o/Goods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDC. WC.

Ex 20.06 Fruitotherwiseprepared Produced from re- Production in which the orpreserved, whetheror gional materials of value of any materials not containing added Chapter8,12.01 and imported from outside sugar or spirit, except 17.01 the Common Market or peanuts andcashewnuts of undetennined origin

which have been used does not exceed 60% of the export price of the finished product and subjectto the provisions of the Appendix to this Schedule

Ex 20.07 Fruit juices (including Produced from re- Production in which the grapemust) and vegeta- gional materials of value of any materials ble juices, whether or Chapters 7 and 8 and imported from outside not containing added 17.01 the Common Market or sugar, but wlfermented of undetennined origin andnotcontaining spirit, which have been used exceptpineapple-based does not exceed 60% of juices the export price of the

finished product and subject to theprovisions of the Appendix to this Schedule

Ex 20.07 Pineapple-basedjuices Production inwhich Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed3O%0ftheexport 30% of the export price of the finished price of the finished product product

Ex 21.05 Soups and broths Production in which Production in which the the value of exlra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed 35% ofthe export 35% of the export price of the finished price of the finished product product

22.08 Ethyl alcohol or neutral Produced from ma- Produced from materi­ spirits, undenatured, of a terials not included als not included in 22.08 strength of 80 degrees or in 22.08 or 22.09 or 22.09 higher, denatured spirits (including ethyl alcohol and neutral spirits) of any strength

L.R.O.1!J99J

-- -- - ---- - - - - --- ----- --------~ -~ (Origin o/Goods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDC. WC.

Ex 22.09 Spirits

Ex 22.09 Liqueurs andotherspir­ inwus beverages

Ex 25.01 Refmedsalt

25.15 Marble, travertine, ecaussine and other cal­ careous monumental and building stone ofan apparentspecific gravity of2.5 ormore alabaster. including suchstonenot further worked than roughly split, roughly squared or squan:d by sawing

Ex 27.10 Lubricating Oils

28.12 Boric oxide and boric acid

Ex 28.13 Other inorganic acids and oxygen compounds of non-metals. exclud­ ing water and sulphur dioxide

28.14 Halides.oxyhalides and other halogen com­ pounds ofnon-metals

Produced from ma­ terials not included in 22.08 or 22.09

Productioninwhich the value of extra- regional materials useddoesnotexceed. 65% of the export price of the finished product

Produced from rock salt or sea salt

Produced by sawing

Production inwhich the value of extra- regional materials useddoesnotexceed. 65% of the export price of the fmished product

Producedbychemi­ cal transfonnation

Produced bychemi­ cal transfonnation

Producedbychemi­ cal transfonnation

Produced from materi­ aIs not included in22.08 or 22.09

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portprice ofthe fmished product

Produced from rock salt or sea salt

Produced by sawing

Production in which the value of extra-regional materials used does not exceed 80% oftheexport price of the finished product

Produced by chemical transformation

Produced by chemical transfonnation

Produced by chemical transformation

",","f "'vc:"UfJ r ree J ruae /lSSOClQlwn

(Origin o/Goods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDCs WCs

[Subsidiary]

28.15 Sulphides of non·metals; Pn>ducedbychenri· Produced by chenrical phosphorus trisulphide cal transfonnation transfonnation

28.20 Aluminium oxide and Produced bychenri- Pn>duced by chenrical hydroxide; artificial co- cal transfonnation transfonnation rundum

Ex 28.30 Bromides and Pn>ducedbychenri- Pn>duced by chemical oxybromides; iodides cal transfonnation transfonnation and oxyiodides

Ex 28.31 Hypobromites Produced by chenri- Pn>duced by chemical cal transfonnation transfonnation

28.32 Chlorates and Produced bychemi- Pn>duced by chenrical perchlorates; bromates cal transfonnation transfonnation andperlJrornates; iodates and periodates

28.35 Sulphides and Produced bychemi- Produced by chemical polysulphides cal transfonnation transfonnation

28.37 Sulphites and Produced by chemi- Pn>duced by chemical thiosulphates cal transfonnation transfonnation

Ex 28.38 Pe..ulphates Produced bychenri- Produced by chenrical cal transfonnation transfonnation

28.39 Nitrites and nitrates Produced bychenri- Produced by chemical cal transfonnation transfonnation

28.40 Phosphites Producedbychenri- Pn>duced by chemical hypophosphites and cal transfonnation transfonnation phosphates

28.42 Carbonates and Produced bychenri- Pn.xl~ced by chemical percarbonates; com- cal transfonnation transformation mercial ammonium car­ lxmate containing am­ monium carbonate

28.43 Cyanides and complex Produced bychenri- Produced by chemical cyanides cal transfonnation transformation

28.45 Silicates; commercial Producedbychenri- Produced by chemical sodium and potassium cal transfonnation transfonnation silicates

28.46 Borates and perborates Produced by chemi- Produced by chemical cal transfonnation transfonnation

28.47 Salts of metallic acids Produced bychemi- Pn>duced by chemical (forexample,chromates, cal trwfonnation transfonnation permanganates, slanates.)

L.R.O.1Il99J

[Subsidiary] Caribbean Free 1·rade Association

Tariff Conditions to be complied with Heading Product Number MDCs WC.

(Origin a/Goods) Regulations

28.48 Other salts and peroxysaltsofinorganic acids, hut not including azides

28.49 Colloidal precious met­ als; amalgams of pre­ cious metals; salts and other compounds, inor­ ganic or organic, ofpre­ cious metals, including albuminates. proteinates, teIUlatcs and similar compounds whether or not chemi­ cally defined

28.57 Hydrides, nitrides and azides. silicides and borides

Ex 28.58 Other inorganic com­ pounds (including dis­ tilled and conductivity water and water of similar purity); amal­ gams other than amal­ gams ofprecious metals

29.01 Hydrocarbons

29.02 Halogenatedderivatives ofhydrocarhons

29.04 Acyclic alcohols and their halogenated, sulphonated. nitrated or nitrosatedderivatives

29.05 Cyclicalcohols and their halogenated, sulphonated, nitrated or nitrosatedderivatives

29.06 Phenols and phenol­ alcohols

Producedbycherni­ cal transfonnation

Produced from rna­ terials not included in 28.49 or by chemical transfor­ matian from mate­ rials of 28.49

ProdllCedby chemi­ cal transformation

Produced from ma­ terials not included in 28.58 or by chemical transfor­ mation from mate­ rials of 28.58

Produced bychemi­ cal transfonnation

ProdllCed bychemi­ cal transformation

Producedbychemi­ cal transformation

Produced bychemi­ cal transformation

ProdllCedbychemi­ cal transformation

Produced by chemical transfonnation

Produced from materi­ alsnotincludedin28.49 orby chemical transfor­ mationfrommaterialsof 28.49

Produced by chemical transfonnation

Produced from materi­ alsnotinciudedin28.58 orbychemicaltransfor­ mationfrommaterialsof 28.58

Produced by chemical transformation

Produced by chemical transformation

Produced by chemical transfonnation

Produced by chemical transformation

Produced by chemical transfonnation

(Origin o/Goods) Reguialions

Tariff Conditions to be complied with Heading Product Nwnber MDC. WC.

29.08 Ethers. ether-alcohol•• ether-phenols, ether­ alcoholphenols.alcohol peroxides and ether peroxides, and their halogenated, .ulphonated. niltated or nitrosated derivatives

29.09 Epoxide •• epoxyalcohols, epoxyphenols and epoxyethers.withathree orfourmemberring, and their halogenated sulphonated. nitrated or nitrosated derivatives

29.10 Acetalsandhemiacetal. and single or complex oxygenfunction acetals and hemiacetals, and their halogenated, sulphonated. nitrated or nitrosated derivatives

29.11 A Ide h y de •• aldehydealeohol•. alde­ hyde-ethers. aldehyde­ phenols andothersingle or complex oxygen­ function aldehydes; cy­ clic polymers of alde­ h y de. paraformaldehyde

29.14 Monocarboxylic acid. and their anhydride•• halides peroxides and peracids, and their halogenated, sulphonated, nitrated or nitrosatedderivatives

Producedby cherni- Produced by chemical cal transfonnation transfonnation

Produced bycherni- Produced by chemical cal transfonnation transfonnation

Produced bycherni- Produced by chemical cal transfonnation transfonnation

Produced bycherni- Produced by chemical cal transfonnation transfonnation

Produced bycherni- Produced by chemical cal transformation transformation

L.R.O.1il99J

L"" .. U'.......... JJ

Tariff Conditions to be complied with Headi1l8 Product Number MDC. WC.

(Origin ofGoods) Regulalions

29.15

29.16

29.19

29.21

29.24

29.26

Polycarboxylic acids and their anhydrides, halides, peroxides and peracids and their halo­ genated. sulphonated. nitrated or nitrosated derivatives

Carboxylic acids with alcohol, phenol, aide· hyde or ketone ftmction and other single or complex oxygenfunction carboxylic acids and their anhydT"ides, halides, peroxides and their halogenated, sulphonated. nitrated or nitrosated derivatives

Phosphoric esters and their salts, including lactophosphates, and their halogenated. sulphonated, nitrated or nitrosated derivatives

Other esters or mineral acids (excludinghalides) and their salts. and their halogenated, sulphonated. nitrated or nitrosated derivatives

Quaternary ammoniwn salts and hydroxides; lecithins and other phospho-aminolipins

Carboxyiroide- function compounds (including orthobenzoicsulphimi­ de and its salts) and imine-function com­ pounds (including hexamethylenetetrami­ ne and trimethylene­ trinitra-mine)

Producedbychemi· Produced by chemical cal transfonnation transformation

Produced bychemi· Produced by chemical cal transformation transformation

Producedbychemi- Produced by chemical cal transfonnation transformation

Producedbychemi- Produced by chemical cal transfonnation transformation

Produced bychemi- Produced by chemical cal transformation transformation

Produced by chemi· Producedby chemical cal transfonnation transformation

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Number MDC. WC.

29.27 Nitrile-function com­ pounds

29.28 Diazo, -azo- and azoxy­ compounds

29.29 Organic derivatives of hydrazine or of hydroxylamine

29.31 Organo-sulphur com­ pounds

29.34 Otherorgano-inorganic compounds

29.35 Heterocyclic com­ pounds; nucleic acids

29.36 Sulphonamides

29.37 Sultones and sultams

29.38 Provitamins and vita­ mins. nanual or repro­ duced by synthesis (in­ cluding natural concen· trates), derivatives thereofusedprimarily as vitamins, and intennix­ lUres of the foregoing, whether or not in any solvent

29.39 Honnones, natural or reproducedby synthesis; derivatives thereof, used primarily as hormones; other steriods used pri­ marily as honnones

29.41 Glycosides. natural or reproducedby synthesis, and their salts, ethers, esters and other deriva­ tives

Produced bychemi­ cal transfonnation

Produced bychemi­ cal transfonnation

Producedbychemi­ cal transfonnation

Produced bychemi­ cal transfonnation

Produced bychemi­ cal transfonnation

Producedbychemi­ cal transfonnation

Produced by chemi­ cal transfonnation

Produced bychemi­ cal transfonnation

Produced bychemi­ cal transformation

Produced bychemi­ cal transformation

Producedbychemi­ cal transfonnation

Produced by chemical transfonnation

Produced by chemical transfonnation

Produced by chemical transfonnation

Produced by chemical transformation

Produced by chemical transfonnation

Produced by chemical transfonnation

Produced by chemical transformation

Produced by chemical transformation

Produced by chemical transfonnation

Produced by chemical transfonnation

Produced by chemical transfonnation

L.R.O.1I1991

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Number MDC. wc.

29.42 Vegetable alkaloids, naturalorreproducedby synthesis, and theirsalts, ethers, esters and other derivatives

29.43 Soglllll,chemicallypure, other than sucrose, glu­ cose and lactose; sugar ethers and sugar esters, and theirsalts, otherthan products of headings Nos. 29.39, 29.41 and 29.42

29.44 Antibiotics

30.02 Antisera; microbial vaccines, toxins, micro­ bial cultures (incloding ferments but excluding yeasts) and similar products

Ex 33.06 Acqueousdistillatesand aqueous solutions ofes­ sential oils, including such products suitable for medicinal uses

Ex 33.06 Personal (body) deo­ dorants

Ex 35.01 Casein derivatives and casein glues

Ex 35.02 Albuminates and albu­ min derivatives

Producedbychemi­ cal transfonnation

Producedbychemi­ cal transformation

Produced by chemi­ cal transformation

Produced from seed for microbial cul­ turesorfromsimilar productsof30.02or produced from rna­ terials not included in 30.02

Produced from ma­ terials not included in 33.01 or 33.06

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fInished product

Produced from ca­ seinof35.010rfrom materials not in­ cloded in 35.01

Produced from al­ bumin of 35.02 or from materials not included in 35.02

Produeed by chemical transfonnation

Produced by chemical transfonnation

Produeed by chemical transfonnation

Produced from seed for microbial cultures or from similarproducts of 30.02orprodueed from materialsnot included in 30.02

Produced from materi­ als notincloded in33.01 or 33.06

Production in which the value of extra-regional materials used does not exceed 80% of the ex­ portpriceofthefinished product

Produced from caseinof 35.01 or from materials not included in 35.01

Produced from albumin of35.02orfrommateri­ alsnotinclodedin35.02

(Origin ofGoods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDCs WCs

Ex 35.03 Gelatinderivatives

Ex 35.05 Dextringlues andstarch glue

37.01 Photographic plates and fIlm in theflat, sensitised unexposed, of any ma­ terial other than paper, paperboard or cloth

37.02 Film in rolls, sensitised unexposed,perforatedor not

38.07 Spirits of turpentine (gum, wood and sul­ phate) and other terpenic solvents pro­ duced by thedistillation or other treatment of coniferous woods; crude dipentene; sul­ phite turpentine; pine oil (excluding "pine oils" not rich in terpineol)

Ex 38.08 Derivativesofrosinand resin acids

Ex 38.08 Rosin spirit and rosin oils

Produced from gelatin of 35.03 or from materials not included in 35.03

Produced from dex­ trin or starch of 35.05 or from mate­ rials not included in 35.05

Produced from rna­ terials not included in 37.02

Pmduced from ma­ teriais not included in 37.01

Produced from spir­ its of turpentine or other terpenic sol­ vents of 38.07 or from materials not included in 38.07

Produced bycherni­ cal transfonnationor emulsification

Produced fromrosin or rosin acids of 38.08 or from mate­ rials not included in 38.08

Pmducedfromgelatinof 35.03 or from materials not included in 35.03

Pmduced from dextrin orstarchof35.05orfrom materialsnot included in 35.05

Produced from materi­ aIs not included in3? .02

Produced from materi· aisnotincludedin37.01

Produced from spirits of turpentine or other terpenic solvents of 38.07 or from materials not included in 38.07

Produced by chemical transfonnation oremul­ sification

Produced from rosin or rosin acids of 38.08 or from materials not in­ cluded in 38.08

L.R.O.1Il99J

39.01

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Number MDCs WCs

39.02

39.03

Condensation. polycondensation and polyaddition products, whetherornotmodified or polymerised, and whetherornotlinear(for example, phenoplasts. aminoplasts. alkyds, polyallylesters andother WlSaturated polyesters. silicones)

Polymerisation and co­ polymerisationproducts (for example, polyethylene, polytetrahaloethy-lenes, poliysobutylene, poly­ styrene,polyvinyl chlo­ ride, JX>lyvinyl acetate, polyvinylchloreacetate, and other polyvinyl de­ rivatives, polyacrylic and polymethacrylic derivativescownarone­ indene resins)

Regenerated cellulose; cellulose nitrate, cellu­ lose acetate and other cellulose esters, cellu­ lose ethers and other chemical derivatives of cellulose, plasticised or not (for example, collodions, celluloid); vulcanised fibre

Produced bychemi­ cal transformationor by one or more of the following proc­ esses:

(a) Moulding (b) Extrustion (e) Thermo­

fonning (d) Calendering (e) Laminat­

ing in w h i c h there is at least 75% pennanent bonding

Produced bychemi­ caltransfonnationor by one or more of the following proc­ esses:

(a) Moulding (b) Extrustion (e) Thermo-form­

ing (d)' Calendering (e) Laminating in at

least 75% per­ manentbonding

Producedby chenti­ cal transfonnation or by one ormore of the following proc­ esses:

(a) Moulding (b) Extrustion (e) Thermo-form­

ing (d) Calendering (e) Laminating in

which there is at least 75% per­ manentbonding

Production in which the value of any materials imported from outside the Common Market or of Wldetennined origin which have been used does not exceed 60% of the export price of the finished product and subject to theprovisions of the Appendix to this Schedule

Production in which the value of any materials imported from outside the Common Market or of Wldetennined origin which have been used does not exceed 60% of the export price of the finished product and subject to theprovisions of the Appendix to this Schedule

Production in which the value of any materials imported from outside the Common Market or of lIDdetennined origin which have been used does not exceed 60% of the export price of the finished product and subject to the provisions of the Appendix to this Schedule

(Origin o/Goods) Regula/ions

Tariff Conditions to be complied with Heading Product Number MDCs LDCs

39.04 Hardened proteins (for example, hardeoed ca­ sein and hardened gela­ tin)

39.05 Natural resins modified by fusion (run gums); anificialresins obtained by esterification of natural resins Of of resinic acids (ester gums); chemical de­ rivatives or natural rub­ ber (for example, chlo­ rinated rubber, rubber hydrochloride,oxidised rubber,cyclisedrubber)

39.06 Other high polymers, artificial resins and arti­ ficial plastic materials, including alginicacid, its salts and esters; linoxyn

Producedby chemi­ cal transfonnationor by one or more of the following proc­ esses:

(a) Moulding (b) Extrustion (e) Thermo-form­

ing (d) Calendering (e) Laminating in

which there is at least 75% per­ manentbonding

Producedby chenti­ cal transfonnationor by one or more of the following proc­ esses:

(a) Moulding (b) Extrustion (e) Thermo-form­

ing (d) Calendering (e) Laminating in

which there is at least 75% per­ manentbonding

Producedbychenti­ caltransfonnationor by one or more of the following proc­ esses:

(a) Moulding (b) EXlrUstion (e) Thermo-form­

ing (d) Calendering (e) Laminating in

which there is at least 75% per­ manentbonding

Production in which the value of any materials imported from outside the Common Market or of undetennined origin which have been used does not exceed 60% of the export price of the finished product and subject to the provisions of the Appeodix to this Schedule

Production in which the value of any materials imported from outside the Common Market or of undetennined origin which have been used does not exceed 60% of the export price of the finished product and subjectto the provisions of the Appeodix to this Schedule

Production in which the value of any materials imported from outside the Common Market or of undetennined origin which have been used does not exceed 60% of the export price of the finished product and subject to theprovisions of the Appeodix to this Schedule

L.R.O.1!199J

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Headjns Product Number MDCs WCs

39.07 Articles of materials of the kinds described in heading Nos. 39.01 to 39.06

Ex 40.06 Articlesofunvulcanised natural or synthetic rub­ her

Ex 40.07 Rubberthread and cord, textile covered

Ex40.11 Tyresandtyrecases,re­ treaded or remoulded

43.03 Articles of furskin

Producedbychemi­ ca1transfonnationor by one or more of the following proc­ esses: (a) Moulding (b) Exlrustion (c) Thermo-form­

ing (d) Calendering (e) Laminating in

which there is at least 75% per­ manentbonding

provided that extra­ regional parts and fittings may be used if the value of such parts and fittings doesnotexceed 10% of the export price of the finished product

Produced from unvulcanised natu­ ral or synthetic rub- her

Produced from rub- her thread or cord

Produced by re­ treading or re- moulding

Produced from rna­ terials not included in 43.03 and not be­ ing furskins assem­ bled in plates. crosses or similar forms

Production in which the value of any materials imported from outside the common Market or of undetennined origin which have been used does not exceed 60% of the export price of the finished product and subjectto the provisions of the Appendix to this Schedule

Produced from unvulcanised. natural or synthetic rubber

Produced from rubber thread or cord

Produced by retreading orremoulding

Produced from materi­ alsnotincludedin43.03 and not being furskins assembled in plates. crosses or similar fonns

(Origin o/Goods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDCs WCs Ex 46.02 Plaiting materialsbound

together in parallel strands or woven, in sheet form, including matting. mats and screens; straw envelopes for bottles

46.03 Basketwork. wicker­ work and other articles of plaiting materials, made directly to shape; articles made up from goods falling within heading No. 46.01 or 46.02; articles of loofah

Ex 48.07 Paper and paperboard, ruled, lined, squared or otherwise printed, in rolls or sheets

Ex 50.09 Dyed or printed fabrics

51.03 Yam of man-made fi­ bres (continuous),putup for retail sale

Ex 51.04 Dyed or printed fabrics

53.10 Yam of sheep'S or lambs' wool, of horse­ hair or of other animal hair (fine or coarse), put up for retailsale

Produced from re­ gional materials of 14.01

Produced from re­ gional materials of 14.01

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Produced from ma­ terials not included in 51.01 or 51.02

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Produced from ma­ terials not included in 53.06 to 53.09

Produced fromregional materials of 14.01

Produeedfromregional materials of 14.01

Productionin which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefmished product

Productioninwhichthe value of extra-regional materialsused does not exceed 70% of the ex­ portpriceofthefmished product

Produced from materi­ alsnot included in51.01 or 51.02

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefmished product

Produced from materi­ alsnot included in53.06 to 53.09

L.R.O. JIl991

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product NumlJ€r MDCs WCs

Ex 53.11 Dyed or printed fabrics

Ex53.12 Dyedorprintedfabrics

54.04 Flax or ramie yarn, put up for retail sale

Ex 54.05 Dyed or printed fabrics

55.06 Cotton yam put up for retail sale

Ex 55.07 Dyed or printed fabrics

Ex 55.09 Dyed or printed fabrics

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price ofthe fmished product

Produced from ma­ terials not included in 54.03

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price ofthe fmished product

Produced from rna­ terials not included in 55.05

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Produced from materi­ a1s not included in 54.03

Production in which the value of extra-regional materials used does not exceed7()lfo oftheexport price of the finished product

Produced from materi­ aJs not included in55.05

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

(Origin ofGoods) ReguJaJions

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

56.06 Yam of man-made fl- Produced from rna- Produced from materi­ bres (discontinuous or terials not included alsnotincludedin56.05 waste), put up for retail in 56.05 sale

Ex 56.07 Dyed or printed fabrics Productioninwhich Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Ex57.10 Dyed or printed fabrics Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the finished product product

Ex 57.11 Dyed or printed fabrics Production inwhich Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Ex 60.06 Articles of knitted or Production inwhich Production in which the crocheted fabric the value of exlra­ value of extra-regional

regional materials materials used does not useddoesnotexceed exceed70% oftheexport 65% of the export price of the finished priceofthefmished product product

Ex 61.09 Articles obtained from Production inwhich Production in which the fabrics of this heading the value of extra- value of extra-regional

regional materials materials used does not useddoesnotexceed exceed70%0ftheexport 65% of the export price of the finished price of the fmished product product

Ex 62.02 Towels of terry towel- Produced from rna- Produced from materi­ ling and similar terry terials of 55.05 als of 55.05 fabrics, of cotton

L.R.O.1Il99J

(Origin o/Goods) ReguiaJions

Tariff Conditions to be complied with Heading Product Nwnber MDCs LDCs

64.01 Footwear with outer soles and uppers ofrub­ ber or artificial plastic material

64.02 Footwear with outer soles of lealher or com­ position leather; foot­ wear (other than foot­ wear falling within headingNo. 64.01) with outer soles of rubber or artificialplasticmaterial

Footwear with outer soles of wood or cork

64.03

64.04 Footwear with outer soles of other materials

Ex 70.20 Articles of this heading

Ex 71.02 Precious and semi-pre­ ciOllS stones (excluding diamonds),cutorother­ wise worked, but not mounted, set or strong

Ex 71.05 Silver and silver alloys, semi-manufactured

Ex 71.07 Gold, including plati­ num-plated gold, semi- manufactured

Produced from re­ gional uppers and parts of uppers of 64.OS

Produced from re­ gional uppers and parts of uppers of 64.05

Produced from re­ gional uppers and parts of uppers of 64.05

Produced from re­ gional uppers and parts of uppers of 64.05

Produced from mao terials of 70.20

Produced from unworked precious or semi-precious stones of71.02

Produced from unwrought materi­ aIs of71.05

Produced from unwrought materi­ als of71.07

Produced from regional uppers and parts of up­ pers or regional soles of 64.OS

Produced from regional uppers and parts of up· pers or regional soles of 64.05

Produced from regional uppers and parts of up· pers or regional soles of 64.05

Produced from regional uppers and parts of up­ peTS orregional soles of 64.05

Produced from materi­ als of 70.20

Produced from unworked precious or semi-precious stones of 71.02

Produced from unwrought materials of 71.05

Produced from unwrought materials of 71.07

(Origin ofGoods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDC. WC.

Ex 71.12 Articles ofjewellery, of (Delete preciousmetalorrolled aft e r precious metal (delete 31.12.80) after31.12.80}

71.16 Imitationjewellery

Ex 73.13 Galvanised sheets of a thickness less than 3mm

Ex 73.36 Stoves, not electrically operated,ofironorsteel

Produced from findings (mounts, clasps,etc;}of71.12 the value of which doesnotexceed25% of the export price of the finished product or from materials not in­ cluded in 71.12 (Delete after 31.12.80)

Production inwhich the value of extra- regional materials useddoesnotexceed 50% of the export price of the fmished product

Produced from uncoated materials of73.13

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Producedfromfmdings (mounts, clasps, etc.) of 71.12thevalueofwhich does not exceed 25% of the export price of the fmishedproductorfrom materialsnotincludedin 71.12 (Delete after 31.12.80)

Production in which the value of extra-regional materials used does not exceed 65% oftheexport price of the finished product

Production in which the value of any materials imported from outside the Common Market or of undetennined origin which have been used does not exceed 60% of the export price of the finished product and subject to theprovisions of the Appendix to this Schedule

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

L.R.O.l!J99J

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Number MDCs WCs

Ex 74.18 Articles of a kind com- Production inwhich Production in which the monly used fordomes­ the value of extra- value of extra-regional tic purposes, ofcopper regional materials materials used does not

useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Ex 83.15 Welding rods and weld· Produced from iron Produced from iron or ing electrodes, or mild or steel wire rods in steel wire rods in coils steel coilsof73.10oliron of73.10 or iron or steel

or steel wire in coil wire in coils of 73.14 of73.14 andchemi­ and chemicals of Chap­ cals of Chapters 28 ters 28 and 29 and 29

'PARTB

" ~

5 .so

1•~ ~ ~

t ­ ;.., 9 ~-

Tariff Heading Number Product

CONDITIONS TO BE COMPLIED WITH

MDCs LDCs Conditions to be

complied with Effective Date Conditions 10 be

complied with Effective Date

18.05 Cocoa powder. unsweetened Wholly produced 1st January 1981 Wholly produced 1st January 1981

18.06 Chocolate and other food preparations containing cocoa

Pnxiuced from regional rna­ terials of 17.01 and Chapter 18

1st January 1981 Producedfromregionalma­ terials of 17,Oj and Chapter 18

1st January 1981

20.02 Vegetables prepared or pre­ served otherwise than by vin­ egar or acetic acid

Produced from regional rna­ terials of Chapter 7

1st January 1981 Produced from regional materials of Chapter 7

1st January 1981

Ex 20.06 Peanuts and cashew nuts. pre­ pared or preserved

Produced from regionalma­ terials of Chapter 8, 12.01 and 17.D1

1st January 1981 Produced from regional materials of Chapter 8, 12.01 and 17.01

lstJanuary1981

Ex 20.07 Pineapple-basedjuices Producedfrom regionalma­ terials of Chapters 7 and 8 and 17.01

1st January 1981 Produced from regional materials ofChapters 7 and 8 and 17.01

lst January1981

Ex 21.05 Soups and broths Preduced from regionalrna­ terials ofChapters 2, 3 and 7

1st January 1981 Produced from regional materials of Chapters 2.3 and 7

lstJanuary1981

Chapter 39 Artificial resins and plastic materials, cellulose esters and ethers; articles thereof

Produced from blocks, lwnps, powders. granules, flakes, liquids,pastes,putties and similar bulk fonns

1st January 1981 Produced from blocks lwnps, powders, granules, flakes. liquids, pastes, putties and similar bulk fanns

lstJanuary1983

~ .This Part (part B) has been repealed and replaced by S.R.O. 12 of 1994.

CONDITIONS TO BE COMPLIED WITH

Tariff Heading Number Product

MDCs Conditions to be

complied with Effective Date Conditions to be

complied with

LDCs

Effective Date

Chapter 44 Wood and articles of wood; wood charcoal

Producedfrornregionalma­ terial, of Chapter 44

1st January 1981 Produced from regional materials of Chapter 44

lstJanuary 1981

Ex 48.15 Toilet tissue, hand towels. pa­ per napkins and facial tissue

Produeed from materials of 47.01 and 47.02

1st January 1981 Produeed from material,of 47.01 and 47.02

1st January 1983

Ex 62.02 Bed linen, not exeeeding 54 inches in width. of cotton

Produced from materials of 55.05

1st January 1981 Produeed frommaterial,of 55.05

1st January 1981

62.02 Bed linen exceeding 54 inches in width. table linen, toilet and kitchen linen (excluding towels of terry towelling and similar terry fabrics, of cotton); cur­ tains and other furnishing arti­ cles

Prcx:lucedfromregionalma­ terialsof51.04, 53.11, 53.12, 54.05,55.07,55.08,55.09, 56.07 or 57.11

1st January 1981 Produced from regional materials of 51.04, 53.11, 53.12,54.05,55.07,55.08, 55.09,56.07 or57.11

1st January 1983

Ex 73.13 Galvanised sheets of thickness less than 3mm

Produced from un-coated materials of73.13

1st January 1979 Produced from uncoated materials of73.13

1st January 1983

----­

~ I .a

~ ~ ~

------------- ..... - ..... .... JJ_----~ (Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Number MDC. WC.

84.01 Steam and other vapour Pnxluctioninwhich Production in which the generating boilers (ex· the value of extra- value of extra-regional eluding central heating regional materials materials used does not hotwaterboilerscapable useddoesnotexceed exceed 70% of the ex- also of producing low 65% of the export portpriceofthefmished pressure steam); super- price of the fmished product heated water boilers product

84.02 Auxiliary plant for use Productioninwhich Productionin which the with boilers of heading the value of extra- value of extra-regional No. 84.01 (for example, regional materials materials used does not economisers.superheat- weddoes notexceed exceed 70% of the ex- erst soot removers. gas 65% of the export portpriceofthefmished recoverers and the like); price of the fmished product condensers for vapour product engines and powerunits

84.03 Producer gas and water Pnxluction in which Pnxluctionin which the gas generators. with or the value of extra- value of extra-regional without purifiers; regional materials materials used does not acetylenegas generators useddoesnotexceed exceed 70% of the ex­ (water process) and 65% of the export portpriceofthefmished similar gas generators. price of the fmished product with orwithoutpurifiers product

84.05 Steam or other vapour Production in which Production inwhich the power units. whether or the value of extra- value of extra-regional not incorporatingboilers regional materials materials used does not

useddoesnotexceed. exceed 70% of the ex­ 65% of the export portpriceofthefmished price of the fmished product product

84.06 Internal combustion Pnxluction in which Pnxluction in whichthe piston engines the value of extra- value of extra-regional

regional materials materials used does not useddoesnotexceed exceed 70% of the ex· 65% of the export portpriceofthefinished price of the fmished product product

84.07 Hydraulic engines and Productioninwhich Productionin whichthe motors (including water the value of extra- value of extra-regional wheels and water tur- regional materials materials used does not bines) useddoesnotexceed exceed 70% of the ex­

65% of the export portpriceofthefmished price of the fmished product product

L.R.O.lI199J

I.---~.-.-.J.J

(Origin a/Goods) Regula/ions

Tariff Conditions to be complied with Heading Product Number MDCs WCs

84.08

84.09

84.10

84.11

84.12

84.13

Other engines and mo­ tors

Mechanicallypropelled road rollers

Pwnps (including mo· tor pumps and turbo pumps) for liquids, whetherornotfittedwith measuring devices; liq­ uid elevators of bucket, chain. screw, band and similar kinds Air pumps, vacuum pumps and air or gas compressors (including motor and turbo pumps and compressors, and free-piston generators for gas turbines); fans, blowers and the like

Air conditioning ma­ chines. self-contained, comprising a motor­ driven fan and elements for changing the tem­ peratureandhumidityof air

Furnaceburnersforliq­ uid fuel (atomisers), for pulverised solid fuel or for gas; mechanical stokers, mechanical grates, mechanical ash discharger and similar appliances

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

84.14

(Origin o/Goods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDCs WCs

84.15

84.16

84.17

Industrial and labocatory fumacesandovens,non­ electric

Refrigerators and re­ frigerating equipment (eleclrical and other)

Calendering andsimilar rolling machines (other than metal-working and metal-rolling machines and glass-working rna­ chines) and cylinders therefor

Machinery. plant and similar laboratory equipment, whether or not electrically heated, for the treatment of ma­ terials by a process in­ volving a change of temperature such as heating, cooking, roast­ ing.distilling.rectifying. sterilising,pasteurising, steaming, drying, evaporating. vapourising,condensing or cooling, not being machinery or plant of a kind used for domestic purposes; instantaneous orstoragewaterheaters. non-electrical

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmi,hed product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Pnxtuction inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% ofthe expon price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

L.R.O.1Il99J

(Origin o/Goods) Regulalions

Tariff Condilions to be complied with Heading Product Number MDCs LDCs

84.18 Centrifuges; filtering andpurifyingmachinery andapparatus(otherthan filter funnels, milk strainers and the like), for liquids or gases

84.19 Machinery for cleaning ordryingbottlesorother containers; machinery forfllling, closing, seal­ ing, capsuling or label­ ling bottles,cans,boxes, bagsorolhercontainers; other packing or wrap­ ping machinery; ma­ chinery for aerating beverages; dish washing machines

84.20 Weighing machinery (excludingbalancesofa sensitivity of Scg or better), including weight-operated count­ ing and checking ma­ chines; weighing ma­ chine weights of all kinds

84.21 Mechanical appliances (whetherornothandop­ erated) for projecting, dispersing or spraying liquids or powders; ftre extingnishers (cbarged or not); spray guns and similar appliances; steam or sand blasting machines and similarjet projecting machines

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefinished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

(Urlgln OfGoods) ReguiaJions

Tariff Conditions to be complied with Heading Product Number MDe. we. 84.22 Lifting, handling,load­

ing or wlloading rna· chinery, telphers and conveyors (forexample, lifts. hoists, winches. cranes, transporter cranes, jacks, pulley tackle, belt conveyors and!eleferies),notbeing machineryfalling within heading No. 84.23

84.23 Excavating, levelling, tamping, boring and ex­ tracting machinery. sta­ tionary or mobile, for earth, minerals or ores (for example, mechani­ calshovels.coal~uners. excavators, scrapers, levellers and bulldoz­ ers); pile-drivers; snow­ ploughs, not self-pro­ pelled(including snow­ plough attachments)

84.24 Agricultura1 and horti­ cultural machinery for soil preparation or cul­ tivation (for example, ploughs, hanows, culti­ vators,seedandfertiliser distributors); lawn and sports ground rollers

Production in which the value of extra- regional· materials useddoesnotexceed 65% of the export price of Ille fOOshed product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of Ille fOOshed product

Pnxluction in which the value of extra- regional materials useddoesnotexceed 65% of Ille export priceoflllefmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oflheexport price of the finished product

L.R.O.1IJ99J

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

84.25 Harvesting and thresh­ ing machinery; straw and fodder presses; hay or grass mowers; win­ nowing and similar cleaning machines for seed, grain or legwni­ nousvegetablesandegg­ grading and other grad­ ing machines for agri­ cultural produce (other th8Jl thoseofakindused in the bread grain mill­ ing industry falling within heading No. 84.29

84.26 Dairy machinery (in­ eluding milking rna­ chines)

84.27 Presses, crushers and other machinery. of a kind used in wine mak­ ing, cider-making, fruit juice preparation or the like

84.28 Other agricultural, hor­ ticultural,poulll)'-keep­ ing and bee-keeping machinery; germination plant fitted with me­ chanical or thermal equipment; poultry in­ cubators and brooders

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fInished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

l ....... .... •..

(Origin o/Goods) RegulaJions

Tariff ConditiolU 10 be complied with Heading Product Number MDCs LDCs

84.29 Machinelyofakindused in the bread grain mill­ ing industry, and other machinery (other than farmtypemachinely)for the working of cereals or dried leguminous vegetables

84.30 Machinery, not falling within anyotherheading ofthisChapter,ofakind used in the following foodordrinkindusmes: bakery. confectionery, chocolate manufacture. macaroni, ravioli or similar cereal food manufacture, theprepa­ rationofmeat. fish. fruit orvegetables (including mincing or slicing ma­ chines), sugarmanufac­ ture or brewing

84.31 Machinery for making or fmishing cellulosic pulp, paper or paper­ board

84.32 Book-binding machin­ ery. including book­ sewing machines

84.33 Paper or paperboard cuUing machines of all kinds; other machinery for making up paper pulp, paper or paperboard

Production in which the value of extr,a­ regional materials useddoesnotcxceed 65% of the export priceofthefmished product

Production inwhich the value of extra- regional materials weddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

.,"'· ·,J

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials wed does not exceed70%0ftheexport price of the finished product

Production in which the valij.e of extra-regional materials used does not exceed7CY1ooftheexport price of the finished product

Production in which the value of extra-regional materials wed does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport: price of the finished product

L.R.O.1I199J

L.... -.,~·-·-·,JJ

Tariff Conditions to be complied with Heading Product Number MDCs WCs

(Origin o/Goods) Regulalions

84.34 Machinery, apparatus and accessories fortype­ foundingortype-seuing; machinery, other than the machine-tools of heading No. 84.45, 84.46 or 84.47, for pre­ paring or working printingblocks,plates or cylinders; printing type, impressed flongs and matrices, printing blocks, plates and cyl­ inders; blocks, plates, cylinders and litho­ graphic stones,prepared forptintingpurposes(for example. planed, grained or polished)

84.35 Other printing machin­ ery; machines for uses ancillary to printing

84.36 Machines for extruding man-made textiles; ma­ chines ofakindusedfor processing natural or man-made textile fibres; textile spinning and twisting machines; tex­ tile doubling, throwing and reeling (including weft-winding)machines

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

(Origin ofGoods) Regula/ions

Tariff Conditions to be complied with Heading Product Number MDC. LDC.

84.37 Weaving machines, knitting machines and machines for making gimpedyam, tulle,lace, embroidery I trinunings, braid or net; machines for preparing yams for use on such machines. including warping and warp sizing machines

84.38 Auxiliary machines for use with machines of heading No. 84.37 (for example, dobbies, Jacquards, automatic stop motions and shuttle changing mechanisms); parts and accessories suitable for use solely or principally with the machines of the present heading Of with ma­ chines falling within heading No. 84.36 or 84.37 (for example, spindles and spindle flyers. card clothing, combs, extruding nip­ ples, shuttles, healds and heald·liften; andhosiery needles)

84.39 Machinery for the manufactureorfmishing of felt in the piece or in shapes, including felt­ hat making machines and hat-making blocks

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed 70% oftheexport price of the finished product

L.R.O.liJ99J

84.40

(Origin ofGoods) Regulalions

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

84.41

84.42

Machineryforwashing, cleaning, drying, bleaching, dyeing, dressing, fmishing or coating textile yams, fabrics or made-up tex­ tile articles (including laundry and dry-clean­ ing machinery;) fabric folding, reeling or cut­ tingmachines; machines of a kind used in the manufactureoflinolewn or other floor coverings for applying the paste to the base fabric or other support; machines of a type used for printing a repetitive design, re­ petitivewords oroverall colour on textiles, leather, wallpaper, wrapping paper, lino­ lewn or other materials. and engraved or etched plates, blocks or rollers therefor

Sewing machines; fur­ niturespeciallydesigned for sewing machines; sewing machines nee­ dles

Machinery (other than sewing machines) for preparing. tanning or working hides, skins or leather (including boot and shoe machinery)

Production inwhich the value of extra· regional materials useddoesnotexceed 65% of the export price of the fInished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed7()lfooftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

- - - - ----_.­ (Origin ofGoods) Regulations

Tariff Conditions to be complied wilh Heading Product Number MDCs LDCs

ll3uu,:tlula"YJ

84.43 Converters,ladles, ingot Productioninwhich Production in which the moulds and casting ma- the value of extra- value of extra-regional chines,of. kind used in regional materials materials used does not metallurgy and in meraI useddoesnOlexceed exceed70%oftheexport foundries 65% of the export price of the finished

price of the fOOshed product product

84.44 Rolling mills and rolls Production in which Production in which the therefor the value of extra- value of extra-regional

regional materials materials used does not useddoesnotexceed exceed 70% of the ex­ 65% of the export portpriceofthefmished price of the fInished product product

84.45 Machine-tools for Production in which Production in which the working metal or meraI the value of extra- value of extra-regional carbides, not being ma- regional materials materials used does not chines falling within useddoesnotexceed exceed70% oftheexport heading No. 84.49 or 65% of the export price of the finished 84.50 price of the fmished product

product

84.46 Machine-tools for Production in which Production in which the workingstone,ceramics, the value of extra- value of extra-regional concrete. asbestos-ce- regional materials materials used does not ment and like mineral useddoesnotexceed exceed70%oftheexport materialsorforworking 65% of the export price of the finished glass on the cold, other price of the fOOshed product than machines falling product within heading No. 84.49

84.47 Machine-tools for Production in which Production in which the working wood, cork, the value of extra- value of extra-regional bone. ebonite regional materials materials used does not (valcanite), hard anifi- useddoesnotexceed exceed 70% oftheexport cial plastic materials or 65% of the export price of the finished other hard carving ma- price of the fmished product terials, other than ma- product chines falling within heading No. 84.49

LR.O.l!J99J

L"UDSIOlurYJ L-anooeanr ret: J ruut:n,)',)Uliuuwn

Tariff Conditions to be complied with Heading Product Number MDCs LDCs

(Origin ofGoods) RegulaJions

84.48 Accessories and parts suitableforuse solelyor principallywiththema­ chines falling within headings Nos. 84.45 to 84.47, including work and tool holders, self­ opening dieheads, di­ viding heads and other appliances formachine­ tools; tool holders for any type of tool or ma­ chine-tool for working in the hand

84.49 Tools for working in the hand,pnewnaticorwith self-contained non­ electric motor

84.50 Gas-operated welding, brazing, cutting and swface tempering ap­ pliances

84.51 Typewriters, other than typewriters incorporat­ ing calculating mecha­ nisms; chequewriting machines

84.52 Calculating machines; accounting machines, cash registers, postage­ franking machines, ticket-issuing machines and similar machines, incorporating a calcu­ lating device

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Productioninwhich the value of extra- regional materials useddoesnotexceed 70% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefinished product

Production in which the value of extra-regional materials used does not exceed7<Wooftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

---- ~ ..

84.53

(Origin a/Goods) Regula/ions

Tariff Conditions /0 be complied with Headi"l! ProdllCt Number MDCs LDCs

84.54

84.55

Automatic data processing machines and units thereofj mag­ netic or optical readers. machines for transcrib­ ingdataontodatamedia in coded fonn and ma­ chines for processing suchdata,not elsewhere specified or included

Other office machines (for example, hectograph or stencil duplicating machines, addressing machines, coin-sorting machines, coin-counting and wrapping machines, pencil-sharpening ma­ chines, perforating and stapling machines)

Parts and accessories (other than covers, car­ rying cases and the like) suitable forusesolely or principally with ma­ chines of. kind falling within heading No. 84.51. 84.52. 84.53 or 84.54

Production inwhich the value of extra- regional materials useddoeSnotexceed 65% of the export price of the f.rushed product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the f.rushed product

Production in which the value of extra~ regional materials useddoesnotexceed 65% of the export priceofthef.rushed product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra~regional materials used does not exceed70%0ftheexport price of the finished product

L.R.O.1!l99J

(Origin ofGoods) Regula/ions

Tariff Conditions to be complied with Heading Product Number MDCs LDCs

84.56 Machinery for sorting. screening, separating. washing. crushing. grinding ormixingearth, stone ores or othermin­ eral substances, in solid (includlltg powder and pasle)forrn; machinery for agglomerating, moulding or shaping solid mineral fuels, ce­ rarnicpaste, w1hardened cements, plastering ma­ terials or other mineral products in powder or pastefonn; machines for forrningfmmdrymoulds of sand

84.57 Glass-working ma­ chines (other than ma­ chines for working glass in the cold); machines for assembling electric fUament and discharge lamps andelectronic and similartubes andvalves

84.58 Automatic vending ma­ chines (for example, stamps, cigarette, chocolate and foods machines), not being games ofskill orchance

84.59 Machines andmechani­ cal appliances, having individual functions, not falling within any other heading of this Chapter

Pnxluctioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fInished product

Production inwhich the value of exlra­ regional materials useddoesnotexceed 65% of the export price of the fInished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed7<Wooftheexport price of the finished product

(Origin o/Goods) RegulaJions

Tariff Heading Number

Product Conditions to be

MDC.

complied with

WC.

85.ot Electrical goods of the following descriptions: generators, motors. converters (rotary or static), transformers. rectifiers and rectifying apparatus, inductors

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

P va m ex pr pr

r lue of extra-reg aterials used do ceed70%ofthee ice of the fin oduct

oduction in which the

es not xport ished

ional

85.02 Electro-magnets; per­ manentmagnets and ar­ ticles of special materi­ als for permanent mag­ nets, being blanks of such magnets; electro­ magnetic and pennanent magnetchucks,clarnps, vices and similar work holders; electro-mag­ netic clutches and COll­

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

P va m ex p pr

roduction in which the lue of extra-re aterials used do ceed 70% ofthe

rice of the finished oduct

export

gional es not

plings;electro-magnetic brakes; electro-magnetic lifting heads

85.03 Primary cells and pri­ mary batteries

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

P v m e p pr

roduction in which the alue of extra-regional aterials used do

xceed70%ofthee rice of the finished oduct

es not xport

85.04 Electric accwnulators Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

P va m ex p pr

roduction in which the lue of extra-re aterials used do ceed70% ofthe

rice of the oduct

gional es not export

85.05 Tools forworking in the hand. with self-con­ tained electric motor

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

P v m e p p

roduction in which the alue of extra-regional aterials used do

Xceed70%ofthee rice of the finished roduct

es not xport

finished

L.R.o.l!J99J

(Origin o/Goods) Regulalions

Tariff Conditio1J8 to be complied with Heading Product Number MDC. WC.

85.06 Electro-mechanical do­ mestic appliances. with self-contained electric motor

85.07 Shavers aod hair clip­ pers.withself-contained electric motor

85.08 Electrical starting aod ignition equipment of internal combustion en­ gines(including ignitioo magnetos, magneto­ dynamos,ignitioncoils. starter motors, sparking plugs aod glow plugs); generators (dynamos aodaltemators)aodcut­ outs for use in conjunc­ tion with such engines

85.09 Electrical lighting aod signalling equipment and electrical wind­ screenwipers,defrosters anddemisters, forcycles or motor vehicles

85.11 Industrial and laboratory electric furnaces, ovens and induction and di­ electric heating equip­ ment; electric or laser- operated welding, braz­ ing, soldering or cutting machines and apparatus

Productioninwhich the value of extra- regional materials weddoesnotexceed 65% of the export price of the fmished product

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price ofthe fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%oflheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oflheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oflheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

85.12

(Urlgm o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Number MDCs LDCs

85.13

85.14

85.15

Eleclricinstantaneousor storagewaterheaters and immersion heaters; electric soil heating ap­ paratus and electric spaceheating apparatus; electric hair dressing appliances (forexample, hair dryers, hair curlers, curling tongheaters) and e1ecb'icsmoothing irons; electrothennic domestic appliances; electric heating resistors, other than those of carbon

Electric line telephonic and telegraphic appara­ tus (including such ap­ paratus for carrier-cur­ rent line systems)

Microphones and stands therefor; loud-speakers; audio-frequencyelectric amplifiers

Radiotelegraphic and radiotelephonic trans­ mission and reception apparatus; radio broad­ casting and television transmission and recep­ tion apparatus (includ­ ing receivers inoorpo­ ratingsoundrecordersor reproducers) and televi­ sion cameras; radio navigational aid appara­ tus, radar apparatus and radio remote control apparatus

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Productionin which the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Productionin which the value of extra- regional materials useddoesnotexceed 65% of the export price ofthe fmished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Productionin which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefmished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefmished product

L.R.o. JI1991

(Origin ofGoods) Regulalions

Tariff Conditions to be complied with Heading Product Nwnber MDC. WC.

85.19 Electrical apparatus for (Delete making and breaking after electricalcircuits, fm- the 31.12.80) protection of electrical

circuits, or for making connections to or in electrical circuits (for example, switches, re­ lays, fuses, lighting ar­ resters, surger suppres­ sors,plugs,larnpholders and junction boxes); re­ sistors, ftxedorvariable ( inc I u di n g potentiometers), other than heating resistors; printed circuits; switch­ boards (other than tel­ ephone switchboards) and control panels (De­ lete after 31.12.80)

86.02 Electric rail locomo­ lives,batteryoperatedor powered from an exter­ nal source ofelectricity

86.03 Other rail locomotives; tenders

86.04 Mecbartica1lypropelled railway and tramway coaches,vans and trucks, and mechartically pro­ pelled track inspection trolleys

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed 70'10 of the ex­ portprice ofthe fmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

--____ ,/J

86.05

(Origin o/Goods) ReguiaJioflS

Tariff Conditions to be complied with Heading Product Number MDCs WCs

86.06

86.07

87.01

Railway and tramway passenger coaches and luggage vans; hospital coaehes.prisoncoaches. testing coaches. travel­ ling post office coaches and other special pur­ pose railway coaches

Railway and tramway rolling-stock, the fol­ lowing: workshops. cranes andotherservice vehicles

Railway and tramway goods vans, goods wag­ ons and trucks

Tractors (other than those falling within heading No. 87.07), whetherornotfitted with power take-offs, winches or pulleys

Motor vehicles for the transport of persons. goods or materials (in­ cludingsportsmotorve­ hides. other than those of heading No. 87.()9)

Production in which the value of extra· regional materials useddoesnotexceed 65% of the expon price ofthe fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price ofthefmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Production in which the value of extra·regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra·regional materials used does not exceed 70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed 70% oftheexpon price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexpon price of the finished product

L.R.O.111991

87.02

(Origin ofGoods) ReguJalions

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

87.03 Special purpose motor lorries andvans (such as breakdown lorries, rue­ engines, fire-escapes, road sweeper lorries, snow-ploughs. spraying lorries. crane lorries. searchlight lorries, mo­ bile workshops and mobile radiological units), butnot including the motor vehicles of heading No. 87.02

87.04 Chassis fitted with en­ gines, for the motor ve­ hicles falling within heading No. 87.01, 87.02 or 87.03

87.05 Bodies (including cabs), for the motor vehicles falling within heading No. 87.01, 87.02 or 87.03

87.07 Work trucks, mechani­ cally propelled, of the types used in factories, warehouse, dock areas or airports for short dis­ tance transport or han­ dling of goods (for ex­ ample, platform trucks, fork-lift trucks and straddle carriers); trac­ tors of the type used on railway station plat­ forms; parts of the foregoing vehicles

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fullshed product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fullshed product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

- ---~-~.,,~

(Origin ojGoods) ReguiaJions

Tariff Conditions to be complied with Heading Product Number MDCs WCs

87.08 Tanks and other ar- Production in which Production in which the moured fighting vehi­ cles,motorised, whether or not fitted with weap­ 005, and parts of such vehicles

the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

87.09 Motor-cycles, auto-cy­ cles and cycles fitted with an auxiliary motor, with or without side­ cars; side-cars of all kinds

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra-regional materials used does not exceed70% ofthe export price of the finished product

87.10 Cycles (including deliv­ cry tri-cycles), not mo­ torised

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price ofthe fmished product

Production in which the value of extra-regional materials used does not exceed 70% oftheexport price of the finished product

87.11 Invalid carriages, whether or not motor­ ised or other wise me­ chanically propelled

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexporl price of the finished product

87.13 Baby carriages andparts thereof

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70% ofthe export price of the finished product

87.14 Other vehicles (includ­ ing trailers), not me­ chanically propelled, and parts thereof

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materia1s used does not exceed70% oftheexport price of the finished product

L.R.O.111991

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Number MDCs WCs

88.ot Balloons and airships

88.02 Flying machines, glid­ ers and kites; rotochutes

88.03 Parts of goods falling in heading No. 88.ot or 88.02

88.05 Catapults and similar aircraft launching gear; ground flying trainers; parts of any of the fore­ going articles

89.01 Ships, boats and other vesselsnotfalling within any of the following headings ofthis Chapter

89.02 Vessels specially de­ signed for towing (tugs) orpushingothervessels

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed7<Wooftheexport 65% of the export price of the finished price of the finished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoes notexceed exceed709h ofthe export 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70% ofthe export 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not used does notexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70% oftheexport 65% of the export price of the finished price of the futished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoes notexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

fvrrgln 0/ (joodS) ICeguJalions

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

89.03 Light-vessels, fire­ floats, dredgers of all kinds, floating cranes, and other vessels the navigability ofwhich is subsidiary to theirmain function; floating docks; floating or sub­ mersible drilling or productionplatforms

89.05 Floating structures other than vessels (for exam­ ple,cofferdams,landing stages, buoys and bea­ cons)

90.02 Lenses, prisms, mirrors and other optical ele­ ments, ofany materials, mounted, being parts of or fittings for instru­ mentsorapparatus,other than such elements of glass not optically worked

90.04 Spectacles, pince-nez, lorgnettes, goggles and the like. corrective, pro­ tective or other

90.05 Refracting telescopes (monocularand binocu­ lar), prismatic or not

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoes not exceed exceed 70% of the ex­ 65% of the export portpriceofthefinished price of the finished product product

Production in which Productioninwhichthe thevalueofextra-re- value of extra-regional gionalmaterialsused materials used does not doesnotexceed65% exceed 70% of the ex­ ofthe export price of portpriceofthefmished the finished product product

Production in which Production in which the thevalueofextra-re- value of extra-regional gional materials used materials used does not doesnotexceed65% exceed70%oftheexport of the export price of price of the finished the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%0ftheexport 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%0ftheexport 65% of the export price of the finished price of the fmished product product

L.R.O.1IJ99J

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Headjng Product Nwnber MDCs LDCs

90.06 Astronomical instru­ ments (for example. re­ flecting telescopes, transit instnunents and equatorial telescopes), andmountings therefor, but not including in­ struments for radioastronomy

ex 90.07 Photographic cameras; photographic flashlight apparatus

90.08 Cinematographic cam· eras, projectors, sound recorders and sound re­ producers; any combi­ nation of these articles

90.09 Image projectors (other than cinematographic projectors); photo­ graphic (except cin­ ematographic)enlargers and reducers

90.10 Apparatus and equip­ ment of a kind used in photographic or cin­ ematographic laborato­ ries, not falling within anyotberheading inthis Chapter;photo-copying apparatus (whether in­ corporating an optical system or of the contact type) and thermo·copy· ing apparatus; screens for projectors

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoes not exceed exceed70% oftheexport 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra·regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price ofthe fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Production in which Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

(Urlgm OJ (j00ds) Kegulalions

Tariff Heading Nwnber

Product Conditions

MDC.

to be complied with

WC.

90.11 Microscopes and dif- Production in which Production in which the fractionapparatus,elec- the value of extra- value of extra-regional Iron and proton regional materials materials used does not

useddoesnotexceed exceed70% oftheexport 65% of the export price of the finished price of the fmished product product

90.12 CompoWld optical mi- Production in which Production in which the croscopes, whether or the value ofextra-re- value of extra-regional notprovidedwithmeans gional materialsused materials used does not for photographing or does not exceed 65% exceed70% oftheexport projecting the image of the export price of price of the finished

the fmished product product

90.13 Optical appliances and Production in which Production in which the instruments (but not in- thevalue ofextra-re- value of extra-regional eluding lighting appli- gional materials used materials used does not ances other than search- does notexceed 65% exceed70% oftheexport lights or spotlights), not ofthe export price of price of the finished falling within any other the fmished product product heading of this Chapter; lasers, other than laser diodes

90.14 Surveying (including Production in which Production in which the photogrammetricalsur- the value of extra- value of extra-regional veying), hydrographic, regional materials materials used does not navigational, meteoro- useddoes notexceed exceed70% oftheexport logical,hydrologicaland 65% of the export price of the finished geophysical instru- price of the fmished product ments; compasses; product rangefmders

90.15 Balancesofasensitivity Production in which Production in which the of 5cg or better, with or the value of extra- value of extra-regional without their weights regional materials materials used does not

useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

L.R.O.111991

(Origin ofGoods) Regulalions

Tariff Conditions to be complied with Heading Product Number MDCs WCs

90.16 Drawing, marking-out and mathematical cal­ culating instruments, drafting machines, pan­ tographs,sliderules,disc calculators and lite like; measuring or checking instruments; appliances andmachines,notfalling wilhin anynlherheading of this Chapter (for ex­ ample, micrometers, callipers, gauges, meas­ uring rods, balancing machines); profile pro­ jectors

90.17 Medical, dental, surgi­ cal and veterinary in­ struments and appli­ anees (includingelectro­ medical apparatus and opthalmic instruments)

90.18 Mechano-lherapy appli­ ances; massage appara­ tus; psychological apti­ tude-testing apparatus; artificial respiration, ozone therapy, oxygen lIterapy, aerosoillterapy or similar apparatus; breathing appliances (including gas masks and similar respirators)

Productioninwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of lite fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of lite fmished product

Production in which the value of extra­ regional materials useddoesnotexceed 65% of lite export price ofthe fmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%ofllteexport price of the finished product

Production in which the value of extra-regional materials used does ·not exceed70% oftheexport price of the finished product

(Urlgm o/Goods) Regulations

Tariff Conditions /0 be complied wilh Heading Product Nwnber MDC. WC.

90.19 Orthopaedic appliances, surgical belts, trusses and the like; splints and other fracture appli­ ances; artificial limbs, eyes, teeth and other ar­ tificialpartsofthebody; hearing aids and other appliances which are worn or carried, or im­ planted in the body, to compensate for a defect or disability

90.20 Apparatus based on the use of X-rays or of the radiationsfromradioac­ live substances (includ­ ing radiography and ra­ dio-therapy apparatus;) X-raygenerators; X-ray tubes;X-ray screens;X­ rayhigh tensiongenera­ tors; X-ray control pan­ els and desks; X-ray examination or treat­ ment tables, chairs and the like

90.22 Machines and appli­ ances for testing mc­ chanically the hardness, strength, compressibility. elastic­ ity and the like proper­ ties ofindustrial materi­ als (forexample,metsIs, woods, textiles,paperor plastics)

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

L.R.O.1I1991

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Number MDCs WCs

90.24 Instruments and appara­ tus for measuring, checking or auttnnati­ cally controlling the flow, depth, pressure or othervariablesofliquids orgases or for automati­ cally controlling tem­ perature, (for example, pressure gauges, thermo-stats, level gauges, flow meters. heat meters, automatic oven-draught regula­ tors), not being articles falling within heading No. 90.14

90.25 Instruments andappara­ tus for physical or chemical analysis (such as polarimeters, refractometers, spectrometers, gas analysis apparatus); in­ strumentsandapparatus for measuring or check­ ing viscosity, porosity. expansion, surface teo­ sion or the like (such as viscometers, pomsimeters,cxpansion meters); insbUments and apparatus formeasuring orchecking quantities of heal, lightorsound(such as photometers (includ­ ing exposure meters), calorimeters); microtomes

.Production inwhich Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price of the fmished product product

Production inwhich Production in which the the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70%oftheexport 65% of the export price of the finished price ofthe fmished product product

90.26

(Origin o/Goods) Regulations

Tariff Conditions to be complied with Heading Product Nwnher MDC. WC.

90.27

90.28

90.29

91.01

Gas, liquid and electric­ ity supply orproduction meters; calibrating me­ ters therefor

Revolution counters, production counters, taximeters,mileometers, pedometers and the like, speed indicators (in­ eluding magnetic speed indicators) and tachom­ eters (other than articles falling within heading No. 90.14); strobo­ scopes

Electrical measuring. checking, analysing or automatically control­ ling instruments and ap­ paratus

Parts or accessories suitable forusesolcly or principally with one or more of the articles falling within heading No.9O.23,9O.24,9O.26, 90.27 or 90.28

Pocket-watches. wrist­ watches and other watches, including stop­ watches

Production in which the value of extra-regional ma­ terialsuseddoesnot exceed 65% of the expon price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export priceofthefmished product

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed700/ooftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%0ftheexport price of the finished pruduct

Production in which the value of extra-regional materials used does not exceed70% oftheexport price of the finished product

L.R.O.1il99J

(Origin o/Goods) Regulations

Tariff Conditioru to be complied with Heading Product Number MDC. WC.

91.02

91.03

91.04

91.05

91.06

Clocks with watch movements (excluding clocks of heading No. 91.03)

Instrumentpanelclocks and clocks of a similar type. for vehicles, air­ craft or vessels

Other clocks

Time of day recording apparatus; apparatus with clock or watch movement (including secondarymovement)or wilhsyncluonousmotor, formeasming,recording or otherwise indicating intervals of time

Time switches with clocks or watch move­ ment (including sec­ ondary movement) or withsynchronousmotor

Productioninwhich the value of extra- regional materials useddoesnOlexceed 65% of the export price of the finished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials useddoesnOlexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production in which the value of extra- regional materials useddoesnOlexceed 65% of the expon price of the fmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

(Urlgm OJ (jOOds) KeguJaJions

Tariff Condltions to be complied with Heading Product Number MDC. WC.

91.07 Watch movements (in­ cluding stop-watch movements),assembled

91.08 Clock movements, as­ sembled

92.11 Gramophones.dictating machines and other s01Uld recorders or re­ producers, including record-players and tape decks, with or without s01Uld-heads~ television image and sound re­ corders or reproducers

ex 92.12 Sowtdofsimilarrecord­ ings exceplgramophone records; malrices for the production of records. prepared record blanks. film for mechanical s01Uld recording, pre­ pared tapes, wires,strips and likearticles ofakind commonly used for soundor similarrecord­ ing

93.02 Revolvers and pistols, being fIrearms

Production inwhich the value of extra- regional materials useddoesnOlexceed 65% of the export price of the fullshed product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the expon price of the fullshed product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the expan priceofthefmished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the expon price of the fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the expan priceofthefmished product

Production in which the value of extra-regional materials used does not eXceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ panpriceofthefmished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex- pan priceofthefmisbed product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ pon price ofthe fInished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ panpriceofthefmished product

L.R.O.1I199J

(Origin a/Goods) Regula/ions

Tariff Conditions to be complied with Heading Product Nwnber MDCs WCs

93.03 Artillery weapons, ma­ chine-guns. submachine-guns, and other military frreanns and projectors (other than revolvers and pis­ tols)

93.04 Other frreanns, inelud­ ing very light pistols, pistols and revolvers for firing blank ammunition only,line-throwing glDlS and the like

93.05 Anns of other descrip­ tions. including air. spring and similar pis­ lOIs, rifles and guns

93.07 Bombs, grenades. tor­ pedoes, mines, guided weapons and missiles andsimilarmunitionsof war, and parts thereof; ammunition and parts thereof, including car­ tridge wads; lead shot prepared for anununi­ ticm

Ex 98.02 Slide fastcoers

Production inwhich the value of extra­ region81 materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra- regional materials useddoesnotexceed 65% of the export price ofthe fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the fmished product

Production inwhich the value of extra- regional materials meddoesnotexceed 65% of the export price ofthe fmished product

Production inwhich the value of extra- regional materials useddoesnotexceed 65% of the export price of the finished product

Production in which the value of extra-regional materials used does not exceed 70% of the ex­ portpriceofthefmished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

Production in which the value of extra-regional materials used does not exceed70%oftheexport price of the finished product

(Origin ofGoods) Regulations

Tariff Conditions to be complied with Heading Product Nwnber MDC. wc. Ex 98.03 Pens Production inwhich Production in which the

the value of extra- value of extra-regional regional materials materials used does not useddoesnotexceed exceed70% oftheexport 65% of the export price of the finished price of the fmished product product

APPENDIX TO THE TIDRD SCHEDULE

RULES REGARDING COMMON MARKET ORIGIN FOR CERTAIN GOODSPRODUCEDINTHELESSDEVELOPEDCO~

I - GENERAL PROVISIONS

1. The Rules set out in this Appendix shall apply in respect of the following goods appearing in Part A when produced in the Less Developed Countries.

TariffHeading Nwnber Praduct

17.04 Sugar confectionery. not containing cocoa.

20.03 Fruit preserved by freezing, containing added sugar.

20.04 Fruit. fruit peel and parts of plants, preserved by sugar (drained, glace or crystallised).

20.05 Jams, fruit jellies, mannalades, fruit puree and fruit pastes, being cooked preparations. whether or not containing added sugar.

Ex 20.06 Fruit otherwise prepared or preserved. except peanuts and cashew nuts.

Ex 20.07 Fruitjuices (including grapemust) andvegetablejuices, whetherornotcontaining added sugar, butunfennented andnotcontainingspirit,exceptpineapple-basedjuices.

Chapter 39 Artificial resins and plastic materials. cellulose esters and ethers; articles thereof.

Ex 73.13 Galvanised sheets of a thickness less than 3 mm.

L.R.O.1Il99J

(Origin ofGoods) ReguJalions

2. In the application of the conditions set out in Part A in respect of the goods listed in paragraph I above, materials listed in the Basic Materials List attached to this Appendix which have been used in the State described in the Basic Materials List in a process of production within the Less Developed Countries shall be deemed to contain no element imported from outside the Common Market.

II - INTERPRETATIVE PROVISIONS

1. "Materials" includes products, parts and components used in the production of the goods.

2. "Produced" in paragraph IofArticle 14 ofthe Annex to the Treaty and "process of production" in paragraph 2 of General Provisions include the application ofany operation or process with the exception ofany operation or process which consists ofone or more of the following:

(a) packing, wherever the packing materials may have been produLed;

(b) splitting up into lots;

(c) sorting and grading;

(d) marking;

(e) putting up into sets.

3. The term "producer" includes a grower and a manufacturer Producer and also a person who supplies his goods otherwise than by sale to another person and to whose order the last process in the course of the manufacture of the goods is applied by that other person.

ill - APPUCATION OF PERCENTAGECRITERION

(a) Any materials which meet the conditions specified in para­ graph I of Article 14 of the Annex to the Treaty shall be regarded as containingno elementimported from outside the Common Market.

(b) The valueofany materials which can be identified as having been imported from outside the Common Market shall be their c.i.f. value accepted by the Customs Authorities on clearancefor home use oron temporary admission at the time of the last importation into the Less Developed Country where they were used in a process of production, less the amount of any transport costs incurred in transit through other Member States.

(Origin o/Goods) ReguiaJions

(e) If the value of any materials imported from outside the Common Market cannot be detennined in accordance with sub-paragraph (b) above, their value shall be the earliest ascertainable price paid for them in the Less Developed Country where they were used in a process of production.

(d) If the origin of any materials cannot be detennined, such materials shall be deemed to have been imported from outside the Common Market and their value shall be the earliestascertainableprice paidforthem intheLessDeveloped Country where they were used in a process ofproduction.

(e) The export price of the goods shall be the price paid or payable for them to the exporter in the Less Developed Country where the goods were produced that price being adjusted, where necessary, to an f.o.b. orfreeatfrontier basis in that State.

(j) The value under sub-paragraphs (b), (e) or (d) or the export price under sub-paragraph (e) above may be adjusted to correspond with theamountwhich would havebeen obtained on a sale in the open market between buyer and seller independent ofeach other. This amount shall also be taken to be the export price when the goods are not the subject of a sale.

IV - UNIT OF QUAUFICATION

Each article in a consignment shall be considered separately.

V - SEGREGATION OF MATERIALS

1. For those products or industries where it would be impracticable for theproducerphysically to segregate materialsofsimilarcharacterbutdifferent origin used in the production of goods, such segregation may be replaced by an appropriate accounting system, which ensures that no more goods received Common Market tarifftreaunent than would have been the case iftheproducer had been able physically to segregate the materials.

2. Any such accounting system shall confonn to such conditions as may be agreed upon by the Member States concerned in order to ensure that adequate control measures will be applied.

VI - TREATMENT OF MIXTURES

1. In the case of mixtures, a Member State may refuse to accept as being ofCommon Market origin any product resulting from the mixing together of

L.R.O.1!J99J

(Origin ofGoods) Regulations

goods which would qualify as being of Common Market origin with goods which would so qualify, if the characteristics of the goods which have been mixed.

2. In the case of particular products where it is however recognised by MemberStatesconcerned tobedesirable topermit mixingofthekind described in the foregoing paragraph, such products shall be accepted as of Common Marketorigin in respectofsuch part thereofas may be shown to correspond to the quantity ofgoods ofCommon Marketorigin used in the mixing, subject to such conditions as may be agreed upon.

VII . TREATMENT OF PACKING

1. Where for purposesofassessing Customsdutiesa MemberState treats goods separately from their packing, it may also, in respect of its imports consigned from a less Developed Country, determine separately the origin of such packing.

2. Where paragraph I above is not applied, packing shall be considered as forming a whole with the goodsand no partofany packing required for their transportor storage shall be considered as having been imported from outside the Common Market, when determining the origin of the goods as a whole.

3. For the purpose of paragraph 2 above, packing with which goods are ordinarily sold by retail shall not be regarded as packing required for the transport or storage of goods.

VIII· DOCUMENTARY EVIDENCE

1. A claim that goods shall be accepted as eligible for the Common Market tariff treatment shall be supported by appropriate documentary evi· dence of origin and consignment The evidence of origin shall consist of either ­

(a) a declaration oforigin completed by the last producer of the goods within the Common Market, together with a supple­ mentarydeclarationcompletedby theexporter incaseswhere the producer is not himselfor by his agent the exporter of the goods; or

(b) a certificate given by a governmental authority or authorised body nominated by the exporting Member State and notified to the other Member States together with a supplementary declaration completed by the exporter of the goods.

(These declarations, certificates and suppiemenlary declarations shall be in the form prescribed as per S.R.O. No. 25178 and any changes notifU!dfrom time to time.)

(Origin o/Goods) Regulalions

2. The exporter may choose either of the forms of evidence referred to in paragraph I above. Nevertheless the comptroller may require for certain categories of goods that evidence of origin shall be furnished in the form indicated in sub·paragraph (b) ofthatparagraph - for thepurposeofexportation.

3. In cases where it is impracticable for the producer to make the declarations of origin specified in the sub-paragraph (a) of paragraph I or in paragraph 3 above, the exporter may make that declaration in such form as the Comptroller may for the purpose specify.

BASIC MATERIALS UST

These materials may always be regarded as originating wholly within the Less Developed Countries when used in the State described in this List in a process of production in the Less Developed Cownries.

TariffHeading Number Description ofProduct

Ex 08.04 Grapes, fresh

Ex 08.06 Apples. fresh

09.05 Vanilla

09.07 Cloves (whole fruit. cloves and stems)

Ex 09.08 Cardamoms

09.09 Seeds of anise, badian. fennel, coriander. cumin, caraway and juniper

Ex 17.02 Lactose, glucose, maltose, caramel

Ex 27.09 Crude petroleum

32.04 Colouring matter of vegetable origin (including dyewood extract and other vegetable dyeing extracts, but including indigo) or of animal origin

39.01 Condensation, polycondensation and polyaddition products, whether or not modified or polymerised. and whether or not linear(forexarnple.phenoplasts, eminoplasts, alkyds, polyallyI esters and other unsaturated polyesters, silicones)

39.02 Polymerisation and copolymerisation products (for example, polyethylene. polytetrahaloethylenes, polyisobutylene, poly­ styrene, polyvinyl chloride, polyvinyl acetate, polyvinyl chloroacetate and otherpolyvinyl derivatives.polyacrylic and polymethacrylic derivatives. cownaroneindene resins)

39.03 Regenerated cellulose, cellulose nitrate. cellulose acetate and other cellulose esters, cellulose esters and other chemical derivatives of cellulose. plasticised or not (for example. collodions celluloid); volcanised fibre

L.R.O.l!J99J

(Origin o/Goods) ReguiaJio,,",

TariffHeading Number Description ofProduct

39.04 Hardenedproteins (forexample, hardenedcasein and hardened gelatin)

39.05 Natural resins modified by fusion (run gwn); artificial resins obtained by esterfication of natural resins or of resins acids (ester gum); chemical derivatives ofnatural rubber (for exam­ ple,cblorinatedrubber,rubberhydrochloride,oxidisedrubber, cyclisedrubber)

39.06 Other high polymers, artificial resins and artificial plastic materials, including alginic acid, its salts and esters; linoxyn

Ex 48.01 Printing and writing paper in rolls or sheets; packing and wrapping paper; tissue paper; paperboard; cellulose wadding

Ex 48.05 Paper and paperboard. corrugated (with Of without flat surface sheets), creped or crinkled, in rolls or sheets

Ex 48.07 Paper and paperboard, impregnated, coated surface-coloured, surface-decorated or printed (not being merely ruled, lined or squaredandnotconstitutingprintedmatterwithinChapter49). in rolls or sheets

73.01 Pig iron,cast iron and spiegeleisen. in pigs, blocks,lwnps and similar fonns

73.02 Ferro-alloys

73.05 Iron or steel powders; sponge iron or steel

73.06 Puddled bars and pilings; ingots blocks, lwnps and similar fonns, of iron or steel

73.07 Blooms, billets, slabs and sheets bars (including tinplate bars), or iron or steel; pieces roughly shaped by forging, of iron or steel

73.08 Iron or steel coils for re-rolling

Ex 73.09 Universal plates of iron or steel, Wlcoated

73.10 Bars ofiron or steel, hot-rolled, forged, extruded, cold-formed or cold-fInished (including precision-made)

73.12 Hoop and strip, of iron or steel, hot-rolled or cold-rolled

Ex 73.13 Sheets and plates of iron or steel, hot-rolled or cold-rolled, Wlcoated; sheets of steel, coated or printed

Ex 73.15 Alloy steel and high carbon steel in the fonns mentioned heading Nos. 73.06 to 73.10, 73.12 and 73.13

TariffHeading Number

(Origin ofGoods) Regulalions

Description ofProduct

76.04 Alwninium foil (whetherornot embossed, cut toshape. perfo­ rated,coated, printed orbacked with paper or not reinforcing material), of a thickness (excluding any backing) not exceed­ ing 0.20 mm.

L.R.O.111991

CHAPTERS 80:02 - 80:99 (RESERVED)

CHAPTERS1 (RESERVED)