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United States-Singapore Free Trade Agreement

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Annex 2C

Tariff Schedule of Singapore

See General Notes to Annex 2C for an explanation of staging codes



Heading H.S. Code Description Base Rates

Staging

Category



Chapter 1

Live animals


01.01 Live horses, asses, mules and hinnies.

0101.10.00 - Pure-bred breeding animals Free E

0101.90 - Other:

0101.90.10 - - Race horses Free E

0101.90.20 - - Other horses Free E

0101.90.90 - - Other Free E


01.02 Live bovine animals.

0102.10.00 - Pure-bred breeding animals Free E

0102.90 - Other:

0102.90.10 - - Oxen Free E

0102.90.20 - - Buffaloes Free E

0102.90.90 - - Other Free E


01.03 Live swine.

0103.10.00 - Pure-bred breeding animals Free E

- Other:

0103.91.00 - - Weighing less than 50 kg Free E

0103.92.00 - - Weighing 50 kg or more Free E


01.04 Live sheep and goats.

0104.10 - Sheep:

0104.10.10 - - Pure-bred breeding Free E

0104.10.90 - - Other Free E

0104.20 - Goats:

0104.20.10 - - Pure-bred breeding animals Free E

0104.20.90 - - Other Free E



01.05

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

ducks, geese, turkeys and guinea fowls.

- Weighing not more than 185 g:
0105.11 - Fowls of the species Gallus domesticus:
0105.11.10 - - - Breeding fowls Free E
0105.11.90 - - - Other Free E
0105.12 - - Turkeys:
0105.12.10 - - - Breeding turkeys Free E
0105.12.90 - - - Other Free E
0105.19 - - Other:
0105.19.10 - - - Breeding ducklings Free E
0105.19.20 - - - Other ducklings Free E
0105.19.30 - - - Breeding goslings Free E
0105.19.40 - - - Other goslings Free E
0105.19.50 - - - Breeding guinea fowls Free E
0105.19.90 - - - Other Free E

- Other:



2C-Schedule-1



Heading H.S. Code Description Base Rates

Staging

Category




0105.92

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

2,000 g:


0105.92.10 - - - Breeding fowls Free E

0105.92.20 - - - Fighting cocks Free E

0105.92.90 - - - Other Free E

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


0105.93

2,000 g:


0105.93.10 - - - Breeding fowls Free E

0105.93.20 - - - Fighting cocks Free E

0105.93.90 - - - Other Free E

0105.99 - - Other:

0105.99.10 - - - Breeding ducks Free E

0105.99.20 - - - Other ducks Free E

0105.99.30 - - - Breeding geese, turkeys and guinea fowls Free E

0105.99.40 - - - Other geese, turkeys and guinea fowls Free E


01.06 Other live animals.

- Mammals:

0106.11.00 - - Primates Free E

- - Whales, dolphins and porpoises (mammals of the order Cetacea);


0106.12.00

manatees and dugongs (mammals of the order Sirenia) Free E


0106.19.00 - - Other Free E

0106.20.00 - Reptiles (including snakes and turtles) Free E

- Birds:

0106.31.00 - - Birds of prey Free E

- - Psittaciformes (including parrots, parakeets, macaws and


0106.32.00

  1. Free E

0106.39.00 - - Other Free E

0106.90 - Other:

0106.90.10 - - For human consumption Free E

0106.90.90 - - Other Free E


Chapter 2

Meat and edible meat offal


02.01 Meat of bovine animals, fresh or chilled.

0201.10.00 - Carcasses and half-carcasses Free E

0201.20.00 - Other cuts with bone in Free E

0201.30.00 - Boneless Free E


02.02 Meat of bovine animals, frozen.

0202.10.00 - Carcasses and half-carcasses Free E

0202.20.00 - Other cuts with bone in Free E

0202.30.00 - Boneless Free E


02.03 Meat of swine, fresh, chilled or frozen.

- Fresh or chilled:

0203.11.00 - Carcasses and half-carcasses Free E

0203.12.00 - - Hams, shoulders and cuts thereof, with bone in Free E

0203.19.00 - - Other Free E

- Frozen:

0203.21.00 - - Carcasses and half-carcasses Free E


2C-Schedule-2



Heading H.S. Code Description Base Rates

Staging

Category



0203.22.00 - - Hams, shoulders and cuts thereof, with bone in Free E

0203.29.00 - Other Free E


02.04 Meat of sheep or goats, fresh, chilled or frozen.

0204.10.00 - Carcasses and half-carcasses of lamb, fresh or chilled Free E

- Other meat of sheep, fresh or chilled:

0204.21.00 - - Carcasses and half-carcasses Free E

0204.22.00 - - Other cuts with bone in Free E

0204.23.00 - - Boneless Free E

0204.30.00 - Carcasses and half-carcasses of lamb, frozen Free E

- Other meat of sheep, frozen:

0204.41.00 - - Carcasses and half-carcasses Free E

0204.42.00 - - Other cuts with bone in Free E

0204.43.00 - - Boneless Free E

0204.50.00 - Meat of goats Free E


02.05 0205.00.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen. Free E



02.06

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

mules or hinnies, fresh, chilled or frozen.
0206.10.00 - Of bovine animals, fresh or chilled Free E

- Of bovine animals, frozen:
0206.21.00 - - Tongues Free E
0206.22.00 - - Livers Free E
0206.29.00 - - Other Free E
0206.30.00 - Of swine, fresh or chilled Free E

- Of swine, frozen:
0206.41.00 - - Livers Free E
0206.49.00 - - Other Free E
0206.80.00 - Other, fresh or chilled Free E
0206.90.00 - Other, frozen Free E




02.07

Meat and edible offal, of the poultry of heading 01.05, fresh, chilled

or frozen.

- Of fowls of the species Gallus domesticus:
0207.11.00 - - Not cut in pieces, fresh or chilled Free E
0207.12.00 - - Not cut in pieces, frozen Free E
0207.13.00 - - Cuts and offal, fresh or chilled Free E
0207.14 - - Cuts and offal, frozen:
0207.14.10 - - - Wings Free E
0207.14.20 - - - Thighs Free E
0207.14.30 - - - Livers Free E
0207.14.90 - - - Other Free E

- Of turkeys:
0207.24.00 - - Not cut in pieces, fresh or chilled Free E
0207.25.00 - - Not cut in pieces, frozen Free E
0207.26.00 - - Cuts and offal, fresh or chilled Free E
0207.27 - - Cuts and offal, frozen:
0207.27.10 - - - Livers Free E
0207.27.90 - - - Other Free E

- Of ducks, geese or guinea fowls:
0207.32 - - Not cut in pieces, fresh or chilled:
0207.32.10 - - - Of ducks Free E
0207.32.20 - - - of geese or guinea fowls Free E


2C-Schedule-3



Heading H.S. Code Description Base Rates

Staging

Category



0207.33 - - Not cut in pieces, frozen:

0207.33.10 - - - Of ducks Free E

0207.33.20 - - - Of geese or guinea fowls Free E

0207.34.00 - - Fatty livers, fresh or chilled Free E

0207.35.00 - - Other, fresh or chilled Free E

0207.36 - - Other, frozen:

0207.36.10 - - - Fatty livers Free E

0207.36.20 - - - Cuts of ducks Free E

0207.36.30 - - - Cuts of geese or guinea fowls Free E


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

0208.10.00 - Of rabbits or hares Free E

0208.20.00 - Frogs’ legs Free E

0208.30.00 - Of primates Free E

- Of whales, dolphins and porpoises (mammals of the order


0208.40.00

Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free E


0208.50.00 - Of reptiles (including snakes and turtles) Free E

0208.90.00 - Other Free E



02.09 0209.00.00

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

extracted, fresh, chilled, frozen, salted, in brine, dried or smoked. Free E




02.10

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

flours and meals of meat or meat offal.

- Meat of swine:
0210.11.00 - Hams, shoulders and cuts thereof, with bone in Free E
0210.12.00 - - Bellies (streaky) and cuts thereof Free E
0210.19 - - Other:
0210.19.10 - - - Bacon Free E
0210.19.20 - - - Ham, boneless Free E
0210.19.90 - - - Other Free E
0210.20.00 - Meat of bovine animals Free E

- Other, including edible flours and meals of meat and meat offal:
0210.91.00 - - Of primates Free E

- - Of whales, dolphins and porpoises (mammals of the order


0210.92.00

Cetacea); of manatees and dugongs (mammals of the order Sirenia) Free E


0210.93.00 - - Of reptiles (including snakes and turtles) Free E

0210.99 - - Other:

0210.99.10 - - - Freeze dried chicken dice Free E

0210.99.20 - - Dried pork skin Free E

0210.99.90 - - Other Free E


Chapter 3


Fish and crustaceans, molluscs and other aquatic invertebrates


03.01 Live fish.

0301.10 - Ornamental fish:

0301.10.10 - - Fish fry Free E

0301.10.20 - - Other, marine fish Free E

0301.10.30 - - Other, freshwater fish Free E

- Other live fish:


2C-Schedule-4



Heading H.S. Code Description Base Rates

Staging

Category




0301.91.00

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

Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus

apache and Oncorhynchus chrysogaster) Free E


0301.92.00 - - Eels (Anguilla spp.) Free E

0301.93 - - Carp:

0301.93.10 - - - Carp breeder Free E

0301.93.90 - - - Other Free E

0301.99 - - Other:

- - - Milkfish or lapu lapu fry:

0301.99.11 - - - - For breeding Free E

0301.99.19 - - - - Other Free E

- - - Other fish fry:

0301.99.21 - - - - For breeding Free E

0301.99.29 - - - - Other Free E

0301.99.30 - - - Other marine fish Free E

0301.99.40 - - - Other freshwater fish Free E



03.02


0302.11.00


0302.12.00

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

heading 03.04.

- Salmonidae, excluding livers and roes:
- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus
apache and Oncorhynchus chrysogaster) Free E

- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic
salmon (Salmo salar)and Danube salmon (Hucho hucho) Free E


0302.19.00 - - Other Free E

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

- - Halibut (Reinhardtius hippoglossoides, Hippoglossus


0302.21.00

hippoglossus, Hippoglossus stenolepis) Free E


0302.22.00 - - Plaice (Pleuronectes platessa) Free E

0302.23.00 - - Sole (Solea spp) Free E

0302.29.00 - - Other Free E

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

(Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0302.31.00 - - Albacore or longfinned tunas (Thunnus alalunga) Free E

0302.32.00 - - Yellowfin tunas (Thunnus albacares) Free E

0302.33.00 - - Skipjack or stripe-bellied bonito Free E

0302.34.00 - - Bigeye tunas (Thunnus obesus) Free E

0302.35.00 - - Bluefin tunas (Thunnus thynnus) Free E

0302.36.00 - - Southern bluefin tunas (Thunnus maccoyii) Free E

0302.39.00 - - Other Free E

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


0302.40.00


0302.50.00


0302.61.00

  1. Free E

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

excluding livers and roes Free E

- Other fish, excluding livers and roes:

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

(Sardinella spp.), brisling or sprats (Sprattus sprattus) Free E


0302.62.00 - - Haddock (Melanogrammus aeglefinus) Free E

0302.63.00 - - Coalfish (Pollachius virens) Free E


2C-Schedule-5



Heading H.S. Code Description Base Rates

Staging

Category




0302.64.00

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber

  1. Free E

0302.65.00 - - Dogfish and other sharks Free E

0302.66.00 - - Eels (Anguilla spp.) Free E

0302.69 - - Other:

0302.69.10 - - - Marine fish Free E

0302.69.20 - - - Freshwater fish Free E

0302.70.00 - Livers and roes Free E



03.03

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

03.04.

- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes :
0303.11.00 - - Sockeye salmon (red salmon) (Oncorhynchus nerka) Free E
0303.19.00 - - Other Free E

- Other salmonidae, excluding livers and roes:

- - Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus


0303.21.00

apache and Oncorhynchus chrysogaster) Free E



0303.22.00 - - Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) Free E

0303.29.00 - - Other Free E

- Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:

- - Halibut (Reinhardtius hippoglossoides, Hippoglossus


0303.31.00

hippoglossus, Hippoglossus stenolepis) Free E


0303.32.00 - - Plaice (Pleuronectes platessa) Free E

0303.33.00 - - Sole (Solea spp.) Free E

0303.39.00 - - Other Free E

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

(Euthynnus (Katsuwonus) pelamis), excluding livers and roes:

0303.41.00 - - Albacore or longfinned tunas (Thunnus alalunga) Free E

0303.42.00 - - Yellowfin tunas (Thunnus albacares) Free E

0303.43.00 - - Skipjack or stripe-bellied bonito Free E

0303.44.00 - - Bigeye tunas (Thunnus obesus) Free E

0303.45.00 - - Bluefin tunas (Thunnus thynnus) Free E

0303.46.00 - - Southern bluefin tunas (Thunnus maccoyii) Free E

0303.49.00 - - Other Free E

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


0303.50.00


0303.60.00


0303.71.00

  1. Free E

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

excluding livers and roes Free E

- Other fish, excluding livers and roes:

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

(Sardinella spp.), brisling or sprats (Sprattus sprattus) Free E


0303.72.00 - - Haddock (Melanogrammus aeglefinus) Free E

0303.73.00 - - Coalfish (Pollachius virens) Free E

- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber


0303.74.00

  1. Free E

0303.75.00 - - Dogfish and other sharks Free E

0303.76.00 - - Eels (Anguilla spp.) Free E


2C-Schedule-6



Heading H.S. Code Description Base Rates

Staging

Category



0303.77.00 - - Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus) Free E

0303.78.00 - - Hake (Merluccius spp., Urophycis spp.) Free E

0303.79 - - Other:

0303.79.10 - - - Marine fish Free E

0303.79.20 - - - Freshwater fish Free E

0303.80 - Livers and roes:

0303.80.10 - - Livers Free E

0303.80.20 - - Roes Free E



03.04

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

or frozen.
0304.10.00 - Fresh or chilled Free E
0304.20.00 - Frozen fillets Free E
0304.90.00 - Other Free E




03.05

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

before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
0305.10.00 - Flours, meals and pellets of fish, fit for human consumption Free E
0305.20.00 - Livers and roes of fish, dried, smoked, salted or in brine Free E
0305.30.00 - Fish fillets, dried, salted or in brine, but not smoked Free E

- Smoked fish, including fillets:

- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,

Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic


0305.41.00

salmon (Salmo salar) and Danube salmon (Hucho hucho) Free E


0305.42.00 - - Herrings (Clupea harengus, Clupea pallasii) Free E

0305.49.00 - - Other Free E

- Dried fish, whether or not salted but not smoked:

0305.51.00 - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Free E

0305.59 - - Other:

0305.59.10 - - - Sharks’ fins Free E

0305.59.90 - - - Other Free E

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

0305.61.00 - - Herrings (Clupea harengus, Clupea pallasii) Free E

0305.62.00 - - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) Free E

0305.63.00 - - Anchovies (Engraulis spp.) Free E

0305.69.00 - - Other Free E



03.06


0306.11.00

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

dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crusta

- Frozen:

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

spp., Jasus spp.) Free E


0306.12.00 - - Lobsters (Homarus spp.) Free E

0306.13.00 - - Shrimps and prawns Free E

0306.14.00 - - Crabs Free E

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


0306.19.00

human consumption Free E

- Not frozen:


2C-Schedule-7



Heading H.S. Code Description Base Rates

Staging

Category




0306.21

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

spp., Jasus spp.):


0306.21.10 - - - Breeder Free E

0306.21.20 - - - Other, live Free E

0306.21.30 - - - Fresh or chilled Free E

0306.21.90 - - - Other Free E

0306.22 - - Lobsters (Homarus spp.):

0306.22.10 - - - Breeder Free E

0306.22.20 - - - Other, live Free E

0306.22.30 - - - Fresh or chilled Free E

0306.22.40 - - - Dried Free E

0306.22.90 - - - Other Free E

0306.23 - - Shrimps and prawns:

0306.23.10 - - - Breeder Free E

0306.23.20 - - - Other, live Free E

0306.23.30 - - - Fresh or chilled Free E

0306.23.40 - - - Dried Free E

0306.23.90 - - - Other Free E

0306.24 - - Crabs:

0306.24.10 - - - Live Free E

0306.24.20 - - - Fresh or chilled Free E

0306.24.90 - - - Other Free E

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


0306.29

human consumption:


0306.29.10 - - - Live Free E

0306.29.20 - - - Fresh or chilled Free E

0306.29.90 - - - Other Free E



03.07

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

salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebra
0307.10 - Oysters:
0307.10.10 - - Live Free E
0307.10.20 - - Fresh, chilled or frozen Free E
0307.10.30 - - Dried, salted or in brine Free E

- Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
0307.21 - - Live, fresh or chilled:
0307.21.10 - - - Live Free E
0307.21.20 - - - Fresh or chilled Free E
0307.29 - - Other:
0307.29.10 - - - Frozen Free E
0307.29.20 - - - Dried, salted or in brine Free E

- Mussels (Mytilus spp., Perna spp.):
0307.31 - - Live, fresh or chilled:
0307.31.10 - - - Live Free E
0307.31.20 - - - Fresh or chilled Free E
0307.39 - - Other:
0307.39.10 - - - Frozen Free E
0307.39.20 - - - Dried, salted or in brine Free E


2C-Schedule-8



Heading H.S. Code Description Base Rates

Staging

Category



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

squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):

0307.41 - - Live, fresh or chilled:

0307.41.10 - - - Live Free E

0307.41.20 - - - Fresh or chilled Free E

0307.49 - - Other:

0307.49.10 - - - Frozen Free E

0307.49.20 - - - Dried, salted or in brine Free E

- Octopus (Octopus spp.):

0307.51 - - Live, fresh or chilled:

0307.51.10 - - - Live Free E

0307.51.20 - - - Fresh or chilled Free E

0307.59 - - Other:

0307.59.10 - - - Frozen Free E

0307.59.20 - - - Dried, salted or in brine Free E

0307.60 - Snails, other than sea snails:

0307.60.10 - - Live Free E

0307.60.20 - - Fresh, chilled or frozen Free E

0307.60.30 - - Dried, salted or in brine Free E

- Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:

0307.91 - - Live, fresh or chilled:

0307.91.10 - - - Live Free E

0307.91.20 - - - Fresh or chilled Free E

0307.99 - - Other:

0307.99.10 - - - Frozen Free E

0307.99.20 - - - Beches-de-mer (trepang), dried, salted or in brine Free E

0307.99.90 - - - Other Free E


Chapter 4

Dairy produce; birds’ eggs; natural honey; edible products of

animal origin, not elsewhere specified or included



04.01

Milk and cream, not concentrated nor containing added sugar or

other sweetening matter.
0401.10.00 - Of a fat content, by weight, not exceeding 1% Free E
0401.20.00 - Of a fat content, by weight, exceeding 1% but not exceeding 6% Free E
0401.30.00 - Of a fat content, by weight, exceeding 6% Free E




04.02


0402.10


0402.10.11


0402.10.12

Milk and cream, concentrated or containing added sugar or other

sweetening matter.
- In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:

- - Fit for human consumption:

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

powder form Free E

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

powder form Free E


0402.10.13 - - - Other, in powder form Free E

0402.10.19 - - - Other, in other form Free E

- - Other:


2C-Schedule-9



Heading H.S. Code Description Base Rates

Staging

Category




0402.10.21


0402.10.22

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

powder form Free E

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

powder form Free E


0402.10.23 - - - Other, in powder form Free E

0402.10.29 - - - Other, in other form Free E

- In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:

0402.21 - - Not containing added sugar or other sweetening matter:

0402.21.10 - - - In powder form Free E

0402.21.90 - - - In other form Free E

0402.29 - - Other:

0402.29.10 - - - In powder form Free E

0402.29.90 - - - In other form Free E

- Other:

0402.91.00 - - Not containing added sugar or other sweetening matter: Free E

0402.99.00 - - Other Free E



04.03

Buttermilk, curdled milk and cream, yogurt, kephir and other

fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or

containing added fruit, nuts or cocoa.
0403.10 - Yogurt:

- - Containing fruit, nuts, cocoa or flavouring matter; liquid yogurt:
0403.10.11 - - - In liquid form, including condensed form Free E
0403.10.19 - - - Other Free E

- - Other:
0403.10.91 - - - In condensed form Free E
0403.10.99 - - - Other Free E
0403.90 - Other:
0403.90.10 - - Buttermilk Free E
0403.90.90 - - Other Free E




04.04


0404.10

Whey, whether or not concentrated or containing added sugar or

other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.

- Whey and modified whey, whether or not concentrated or

containing added sugar or other sweetening matter:

- - Fit for human consumption:


0404.10.11 - - - Whey Free E

0404.10.19 - - - Other Free E

- - Fit for animal feeding:

0404.10.91 - - - Whey Free E

0404.10.99 - - - Other Free E

0404.90 - Other:

- - Concentrated, sweetened, with added preservative, or in


0404.90.10

hermetically sealed cans Free E


0404.90.90 - - Other Free E


04.05 Butter and other fats and oils derived from milk; dairy spreads.

0405.10.00 - Butter Free E

0405.20.00 - Dairy spreads Free E


2C-Schedule-10



Heading H.S. Code Description Base Rates

Staging

Category



0405.90 - Other:

0405.90.10 - - Anhydrous butterfat Free E

0405.90.20 - - Butter oil Free E

0405.90.30 - - Ghee Free E

0405.90.90 - - Other Free E


04.06 Cheese and curd.

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


0406.10.00

  1. Free E

0406.20 - Grated or powdered cheese, of all kinds:

0406.20.10 - - In packages of a gross weight exceeding 20 kg Free E

0406.20.90 - - Other Free E

0406.30.00 - Processed cheese, not grated or powdered Free E

0406.40.00 - Blue-veined cheese Free E

0406.90.00 - Other cheese Free E


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

- For hatching:

0407.00.11 - - Hens’ eggs Free E

0407.00.12 - - Ducks’ eggs Free E

0407.00.19 - - Other Free E

- Other:

0407.00.91 - - Hens’ eggs Free E

0407.00.92 - - Ducks’ eggs Free E

0407.00.99 - - Other Free E



04.08

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

steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.

- Egg yolks:
0408.11.00 - - Dried Free E
0408.19.00 - - Other Free E

- Other:
0408.91.00 - - Dried Free E
0408.99.00 - - Other Free E



04.09 0409.00.00 Natural honey. Free E



04.10

Edible products of animal origin, not elsewhere specified or

included.
0410.00.10 - Birds’ nests Free E
0410.00.90 - Other Free E


Chapter 5


Products of animal origin, not elsewhere specified or included




05.01 0501.00.00

Human hair, unworked, whether or not washed or scoured; waste of

human hair. Free E




05.02

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

making hair; waste of such bristles or hair.


2C-Schedule-11



Heading H.S. Code Description Base Rates

Staging

Category



0502.10.00 - Pigs’, hogs’ or boars’ bristles and hair and waste thereof Free E

0502.90.00 - Other Free E



05.03 0503.00.00

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

or without supporting material. Free E




05.04 0504.00.00

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

pieces thereof, fresh, chilled, frozen, salted, in brine, dried or

  1. Free E


05.05

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

and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
0505.10 - Feathers of a kind used for stuffing; down:
0505.10.10 - - Duck feathers Free E
0505.10.90 - - Other Free E
0505.90 - Other:
0505.90.10 - - Duck feathers Free E
0505.90.90 - - Other Free E




05.06

Bones and horn-cores, unworked, defatted, simply prepared (but not

cut to shape), treated with acid or degelatinised; powder and waste of these products.
0506.10.00 - Ossein and bones treated with acid Free E
0506.90.00 - Other Free E




05.07

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

hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
0507.10 - Ivory; ivory powder and waste:
0507.10.10 - - Rhinoceros horns; ivory powder and waste Free E
0507.10.90 - - Other Free E
0507.90 - Other:
0507.90.10 - - Horns, antlers, hooves, nails, claws and beaks Free E
0507.90.20 - - Tortoise-shell Free E
0507.90.90 - - Other Free E




05.08

Coral and similar materials, unworked or simply prepared but not

otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
0508.00.10 - Coral and similar material Free E
0508.00.20 - Shells of molluscs, crustaceans or echinoderms Free E
0508.00.90 - Other Free E



05.09 0509.00.00 Natural sponges of animal origin. Free E



05.10

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

not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
0510.00.10 - Cantharides Free E


2C-Schedule-12



Heading H.S. Code Description Base Rates

Staging

Category



0510.00.20 - Musk Free E

0510.00.90 - Other Free E



05.11

Animal products not elsewhere specified or included; dead animals

of Chapter 1 or 3, unfit for human consumption.
0511.10.00 - Bovine semen Free E

- Other:

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


0511.91

invertebrates; dead animals of Chapter 3:


0511.91.10 - - - Dead animals of Chapter 3 Free E

0511.91.20 - - - Roes Free E

0511.91.30 - - - Artemia eggs (brine shrimp eggs) Free E

0511.91.40 - - - Fish bladders Free E

0511.91.90 - - - Other Free E

0511.99 - - Other

- - - Domestic animal semen:

0511.99.11 - - - - Of swine, sheep or goats Free E

0511.99.19 - - - - Other Free E

0511.99.20 - - - Silk worm eggs Free E

0511.99.90 - - - Other Free E


Chapter 6

Live trees and other plants; bulbs, roots and the like; cut flowers

and ornamental foliage



06.01


0601.10.00


0601.20

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

in growth or in flower; chicory plants and roots other than roots of heading 12.12.

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

  1. Free E

- Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:


0601.20.10 - - Chicory plants Free E

0601.20.20 - - Chicory roots Free E

0601.20.90 - - Other Free E



06.02

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

mushroom spawn.
0602.10 - Unrooted cuttings and slips:
0602.10.10 - - Orchid cuttings and slips Free E
0602.10.20 - - Rubber wood Free E
0602.10.90 - - Other Free E

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


0602.20.00

edible fruit or nuts Free E


0602.30.00 - Rhododendrons and azaleas, grafted or not Free E

0602.40.00 - Roses, grafted or not Free E

0602.90 - Other:

0602.90.10 - - Rooted orchid cuttings and slips Free E

0602.90.20 - - Orchid seedlings Free E

0602.90.30 - - Aquarium plants Free E

0602.90.40 - - Budded rubber stumps Free E

0602.90.50 - - Rubber seedlings Free E


2C-Schedule-13



Heading H.S. Code Description Base Rates

Staging

Category



0602.90.60 - - Rubber budwood Free E

0602.90.90 - - Other Free E



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.
0603.10 - Fresh:
0603.10.10 - - Orchids Free E
0603.10.90 - - Other Free E
0603.90.00 - Other Free E




06.04

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

buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed,

bleached, impregnated or otherwise prepared.
0604.10.00 - Mosses and lichens Free E

- Other:
0604.91.00 - - Fresh Free E
0604.99.00 - - Other Free E


Chapter 7

Edible vegetables and certain roots and tubers



07.01 Potatoes, fresh or chilled.

0701.10.00 - Seed Free E

0701.90.00 - Other Free E


07.02 0702.00.00 Tomatoes, fresh or chilled. Free E



07.03

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

or chilled.
0703.10 - Onions and shallots:

- - Onions:
0703.10.11 - - - Bulbs for propagation Free E
0703.10.19 - - - Other Free E

- - Shallots:
0703.10.21 - - - Bulbs for propagation Free E
0703.10.29 - - - Other Free E
0703.20 - Garlic:
0703.20.10 - - Bulbs for propagation Free E
0703.20.90 - - Other Free E
0703.90 - Leeks and other alliaceous vegetables:
0703.90.10 - - Bulbs for propagation Free E
0703.90.90 - - Other Free E




07.04

Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas,

fresh or chilled.
0704.10 - Cauliflowers and headed broccoli:
0704.10.10 - - Cauliflowers Free E
0704.10.20 - - Headed broccoli Free E
0704.20.00 - Brussels sprouts Free E
0704.10 - Other:


2C-Schedule-14



Heading H.S. Code Description Base Rates

Staging

Category



0704.90.10 - - Cabbages Free E

0704.90.90 - - Other Free E



07.05

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

chilled.

- Lettuce:
0705.11.00 - - Cabbage lettuce (head lettuce) Free E
0705.19.00 - - Other Free E

- Chicory:
0705.21.00 - - Witloof chicory (Cichorium intybus var. foliosum) Free E
0705.29.00 - - Other Free E




07.06

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

edible roots, fresh or chilled.
0706.10 - Carrots and turnips:
0706.10.10 - - Carrots Free E
0706.10.20 - - Turnips Free E
0706.90.00 - Other Free E



07.07 0707.00.00 Cucumbers and gherkins, fresh or chilled. Free E


07.08 Leguminous vegetables, shelled or unshelled, fresh or chilled.

0708.10.00 - Peas (Pisum sativum) Free E

0708.20.00 - Beans (Vigna spp., Phaseolus spp.) Free E

0708.90.00 - Other leguminous vegetables Free E


07.09 Other vegetables, fresh or chilled.

0709.10.00 - Globe artichokes Free E

0709.20.00 - Asparagus Free E

0709.30.00 - Aubergines (egg-plants) Free E

0709.40.00 - Celery other than celeriac Free E

- Mushrooms and truffles:

0709.51.00 - - Mushrooms of the genus Agaricus Free E

0709.52.00 - - Truffles Free E

0709.59.00 - - Other Free E

0709.60 - Fruits of the genus Capsicum or of the genus Pimenta:

0709.60.10 - - Chillies, other than giant chillies Free E

0709.60.90 - - Other Free E

- Spinach, New Zealand Spinach and orache Spinach (garden


0709.70.00

Spinach) Free E


0709.90.00 - Other Free E



07.10

Vegetables (uncooked or cooked by steaming or boiling in water),

frozen.
0710.10.00 - Potatoes Free E

- Leguminous vegetables, shelled or unshelled:
0710.21.00 - - Peas (Pisum sativum) Free E
0710.22.00 - - Beans (Vigna spp., Phaseolus spp.) Free E
0710.29.00 - - Other Free E

- Spinach, New Zealand spinach and orache spinach (garden


0710.30.00

  1. Free E

0710.40.00 - Sweet corn Free E

0710.80.00 - Other vegetables Free E


2C-Schedule-15



Heading H.S. Code Description Base Rates

Staging

Category



0710.90.00 - Mixtures of vegetables Free E



07.11

Vegetables provisionally preserved (for example, by sulphur dioxide

gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
0711.20 - Olives:
0711.20.10 - - Preserved by sulphur dioxide gas Free E
0711.20.90 - - Other Free E
0711.30 - Capers:
0711.30.10 - - Preserved by sulphur dioxide gas Free E
0711.30.90 - - Other Free E
0711.40 - Cucumbers and gherkins:
0711.40.10 - - Preserved by sulphur dioxide gas Free E
0711.40.90 - - Other Free E

- Mushrooms and truffles:
0711.51.00 - - Mushrooms of the genus Agaricus Free E
0711.59.00 - - Other Free E
0711.90 - Other vegetables; mixtures of vegetables:
0711.90.10 - - Sweet corn Free E
0711.90.20 - - Chillies Free E
0711.90.30 - - Onions, preserved by sulphur dioxide gas Free E
0711.90.40 - - Onions, preserved other than by sulphur dioxide gas Free E
0711.90.50 - - Other, preserved by sulphur dioxide gas Free E
0711.90.90 - - Other Free E




07.12

Dried vegetables, whole, cut, sliced, broken or in powder, but not

further prepared.
0712.20.00 - Onions Free E

- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
0712.31.00 - - Mushrooms of the genus Agaricus Free E
0712.32.00 - - Wood ears (Auricularia spp.) Free E
0712.33.00 - - Jelly fungi (Tremella spp.) Free E
0712.39 - - Other:
0712.39.10 - - - Truffles Free E
0712.39.20 - - - Shiitake (dong-gu) Free E
0712.39.90 - - - Other Free E
0712.90.00 - Other vegetables; mixtures of vegetables Free E




07.13

Dried leguminous vegetables, shelled, whether or not skinned or

split.
0713.10 - Peas (Pisum sativum):
0713.10.10 - - For sowing Free E
0713.10.90 - - Other Free E
0713.20 - Chickpeas (garbanzos):
0713.20.10 - - For sowing Free E
0713.20.90 - - Other Free E

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

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


0713.31

(L.) Wilczek:


0713.31.10 - - - For sowing Free E

0713.31.90 - - - Other Free E

0713.32 - - Small red (Adzuki) beans (Phaseolus or Vigna angularis):


2C-Schedule-16



Heading H.S. Code Description Base Rates

Staging

Category



0713.32.10 - - - For sowing Free E

0713.32.90 - - - Other Free E

0713.33 - - Kidney beans, including white pea beans (Phaseolus vulgaris):

0713.33.10 - - - For sowing Free E

0713.33.90 - - - Other Free E

0713.39 - - Other:

0713.39.10 - - - For sowing Free E

0713.39.90 - - - Other Free E

0713.40 - Lentils:

0713.40.10 - - For sowing Free E

0713.40.90 - - Other Free E

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


0713.50

var. equina, Vicia faba var. minor):


0713.50.10 - - For sowing Free E

0713.50.90 - - Other Free E

0713.90 - Other:

0713.90.10 - - For sowing Free E

0713.90.90 - - Other Free E



07.14

Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and

similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
0714.10 - Manioc (cassava):
0714.10.10 - - Sliced or in the form of pellets Free E
0714.10.90 - - Other Free E
0714.20.00 - Sweet potatoes Free E
0714.90 - Other:
0714.90.10 - - Sago pith Free E
0714.90.90 - - Other Free E


Chapter 8

Edible fruit and nuts; peel of citrus fruit or melons




08.01

Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not

shelled or peeled.

- Coconuts:
0801.11.00 - - Desiccated Free E
0801.19.00 - - Other Free E

- Brazil nuts:
0801.21.00 - - In shell Free E
0801.22.00 - - Shelled Free E

- Cashew nuts:
0801.31.00 - - In shell Free E
0801.32.00 - - Shelled Free E



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

- Almonds:

0802.11.00 - - In shell Free E

0802.12.00 - - Shelled Free E

- Hazelnuts or filberts (Corylus spp.):

0802.21.00 - - In shell Free E


2C-Schedule-17



Heading H.S. Code Description Base Rates

Staging

Category



0802.22.00 - - Shelled Free E

- Walnuts:

0802.31.00 - - In shell Free E

0802.32.00 - - Shelled Free E

0802.40.00 - Chestnuts (Castanea spp.) Free E

0802.50.00 - Pistachios Free E

0802.90 - Other:

0802.90.10 - - Areca nuts (Betel nuts) Free E

0802.90.90 - - Other Free E


08.03 0803.00.00 Bananas, including plantains, fresh or dried. Free E



08.04

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

mangosteens, fresh or dried.
0804.10.00 - Dates Free E
0804.20.00 - Figs Free E
0804.30.00 - Pineapples Free E
0804.40.00 - Avocados Free E
0804.50.00 - Guavas, mangoes and mangosteens Free E



08.05 Citrus fruit, fresh or dried.

0805.10.00 - Oranges Free E

- Mandarins (including tangerines and satsumas); clementines,


0805.20.00

wilkings and similar citrus hybrids Free E


0805.40.00 - Grapefruit Free E

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


0805.50.00

aurantifolia, Citrus latifolia) Free E


0805.90.00 - Other Free E


08.06 Grapes, fresh or dried.

0806.10.00 - Fresh Free E

0806.20.00 - Dried Free E


08.07 Melons (including watermelons) and papaws (papayas), fresh.

- Melons (including watermelons):

0807.11.00 - - Watermelons Free E

0807.19.00 - - Other Free E

0807.20.00 - Papaws (papayas) Free E


08.08 Apples, pears and quinces, fresh.

0808.10.00 - Apples Free E

0808.20.00 - Pears and quinces Free E



08.09

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

fresh.
0809.10.00 - Apricots Free E
0809.20.00 - Cherries Free E
0809.30.00 - Peaches, including nectarines Free E
0809.40.00 - Plums and sloes Free E



08.10 Other fruit, fresh.

0810.10.00 - Strawberries Free E

0810.20.00 - Raspberries, blackberries, mulberries and loganberries Free E


2C-Schedule-18



Heading H.S. Code Description Base Rates

Staging

Category



0810.30.00 - Black, white or red currants and gooseberries Free E

0810.40.00 - Cranberries, bilberries and other fruits of the genus Vaccinium Free E

0810.50.00 - Kiwifruit Free E

0810.60.00 - Durians Free E

0810.90 - Other:

0810.90.10 - - Longans Free E

0810.90.20 - - Lychees Free E

0810.90.90 - - Other Free E



08.11

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

frozen, whether or not containing added sugar or other sweetening matter.
0811.10.00 - Strawberries Free E

- Raspberries, blackberries, mulberries, loganberries, black, white or


0811.20.00

red currants and gooseberries Free E


0811.90.00 - Other Free E



08.12

Fruit and nuts, provisionally preserved (for example, by sulphur

dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
0812.10.00 - Cherries Free E
0812.90.00 - Other Free E




08.13

Fruit, dried, other than that of headings 08.01 to 08.06; mixtures of

nuts or dried fruits of this Chapter.
0813.10.00 - Apricots Free E
0813.20.00 - Prunes Free E
0813.30.00 - Apples Free E
0813.40.00 - Other fruit Free E
0813.50.00 - Mixtures of nuts or dried fruits of this Chapter Free E




08.14 0814.00.00

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

dried or provisionally preserved in brine, in sulphur water or in other

preservative solutions. Free E


Chapter 9

Coffee, tea, maté and spices




09.01

Coffee, whether or not roasted or decaffeinated; coffee husks and

skins; coffee substitutes containing coffee in any proportion

- Coffee, not roasted:
0901.11 - - Not decaffeinated:
0901.11.10 - - - Arabica WIB or Robusta OIB Free E
0901.11.90 - - - Other Free E
0901.12 - - Decaffeinated:
0901.12.10 - - - Arabica WIB or Robusta OIB Free E
0901.12.90 - - - Other Free E

- Coffee, roasted:
0901.21 - - Not decaffeinated:
0901.21.10 - - - Unground Free E
0901.21.20 - - - Ground Free E
0901.22 - - Decaffeinated:


2C-Schedule-19



Heading H.S. Code Description Base Rates

Staging

Category



0901.22.10 - - - Unground Free E

0901.22.20 - - - Ground Free E

0901.90.00 - Other Free E


09.02 Tea, whether or not flavoured.

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


0902.10

exceeding 3 kg:


0902.10.10 - - Leaf Free E

0902.10.90 - - Other Free E

0902.20 - Other green tea (not fermented):

0902.20.10 - - Leaf Free E

0902.20.90 - - Other Free E

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


0902.30

packings of a content not exceeding 3 kg:


0902.30.10 - - Leaf Free E

0902.30.90 - - Other Free E

0902.40 - Other black tea (fermented) and other partly fermented tea:

0902.40.10 - - Leaf Free E

0902.40.90 - - Other Free E


09.03 0903.00.00 Maté. Free E



09.04

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

genus Capsicum or of the genus Pimenta.

- Pepper:
0904.11 - - Neither crushed nor ground:
0904.11.10 - - - White Free E
0904.11.20 - - - Black Free E
0904.11.90 - - - Other Free E
0904.12 - - Crushed or ground:
0904.12.10 - - - White Free E
0904.12.20 - - - Black Free E
0904.12.90 - - - Other Free E

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


0904.20

crushed or ground:


0904.20.10 - - Chillies, dried Free E

0904.20.20 - - Chillies, crushed or ground Free E

0904.20.90 - - Other Free E


09.05 0905.00.00 Vanilla. Free E


09.06 Cinnamon and cinnamon-tree flowers.

0906.10.00 - - Neither crushed nor ground: Free E

0906.20.00 - - Crushed or ground: Free E


09.07 0907.00.00 Cloves (whole fruit, cloves and stems). Free E


09.08 Nutmeg, mace and cardamoms.

0908.10.00 - Nutmeg Free E

0908.20.00 - Mace Free E

0908.30.00 - Cardamoms Free E


2C-Schedule-20



Heading H.S. Code Description Base Rates

Staging

Category




09.09

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

berries.
0909.10 - Seeds of anise or badian:
0909.10.10 - - Of anise Free E
0909.10.20 - - Of badian Free E
0909.20.00 - Seeds of coriander Free E
0909.30.00 - Seeds of cumin Free E
0909.40.00 - Seeds of caraway Free E
0909.50.00 - Seeds of fennel; juniper berries Free E




09.10

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

other spices.
0910.10.00 - Ginger Free E
0910.20.00 - Saffron Free E
0910.30.00 - Turmeric (curcuma) Free E
0910.40.00 - Thyme; bay leaves Free E
0910.50.00 - Curry Free E

- Other spices:
0910.91.00 - - Mixtures referred to in Note 1(b) to this Chapter Free E
0910.99.00 - - Other Free E


Chapter 10

Cereals



10.01 Wheat and meslin.

1001.10.00 - Durum wheat Free E

1001.90 - Other:

- - For human consumption:

1001.90.11 - - - Meslin Free E

1001.90.19 - - - Other Free E

- - Other

1001.90.91 - - - Meslin Free E

1001.90.99 - - - Other Free E


10.02 1002.00.00 Rye. Free E


10.03 1003.00.00 Barley. Free E


10.04 1004.00.00 Oats. Free E


10.05 Maize (corn).

1005.10.00 - Seed Free E

1005.90 - Other:

1005.90.10 - - Popcorn Free E

1005.90.90 - - Other Free E


10.06 Rice.

1006.10 - Rice in the husk (paddy or rough):

1006.10.10 - - Suitable for sowing Free E

1006.10.90 - - Other Free E

1006.20 - Husked (brown) rice:

1006.20.10 - - Thai Hom Mali rice Free E

1006.20.90 - - Other Free E


2C-Schedule-21



Heading H.S. Code Description Base Rates

Staging

Category




1006.30

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

glazed:

- - Fragrant rice:


1006.30.11 - - - Whole Free E

1006.30.12 - - - Not more than 5% broken Free E

1006.30.13 - - - More than 5% but not more than 10% broken Free E

1006.30.14 - - - More than 10% but not more than 25% broken Free E

1006.30.19 - - - Other Free E

1006.30.20 - - Parboiled rice Free E

1006.30.30 - - Glutinous rice (pulot) Free E

1006.30.40 - - Basmati rice Free E

1006.30.50 - - Thai Hom Mali rice Free E

- - Other:

1006.30.61 - - - Whole Free E

1006.30.62 - - - Not more than 5% broken Free E

1006.30.63 - - - More than 5% but not more than 10% broken Free E

1006.30.64 - - - More than 10% but not more than 25% broken Free E

1006.30.69 - - - Other Free E

1006.40.00 - Broken rice Free E


10.07 1007.00.00 Grain sorghum. Free E


10.08 Buckwheat, millet and canary seed; other cereals.

1008.10.00 - Buckwheat Free E

1008.20.00 - Millet Free E

1008.30.00 - Canary seed Free E

1008.90.00 - Other cereals Free E


Chapter 11

Products of the milling industry; malt; starches; inulin; wheat

gluten


11.01 Wheat or meslin flour.

1101.00.10 - Wheat flour Free E

1101.00.20 - Meslin flour Free E


11.02 Cereal flours other than of wheat or meslin.

1102.10.00 - Rye flour Free E

1102.20.00 - Maize (corn) flour Free E

1102.30.00 - Rice flour Free E

1102.90.00 - Other Free E


11.03 Cereal groats, meal and pellets.

- Groats and meal:

1103.11 - - Of wheat:

1103.11.10 - - - Bulgar Free E

1103.11.90 - - - Other Free E

1103.13.00 - - Of maize (corn) Free E

1103.19 - - Of other cereals:

1103.19.10 - - - Of meslin Free E

1103.19.20 - - - Of rice Free E

1103.19.90 - - - Other Free E

1103.20.00 - Pellets Free E


2C-Schedule-22



Heading H.S. Code Description Base Rates

Staging

Category




11.04

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

pearled, sliced or kibbled), except rice of heading 10.06; germ of cereals, whole, rolled, flaked or ground.

- Rolled or flaked grains:
1104.12.00 - - of oats Free E
1104.19 - - Of other cereals:
1104.19.10 - - - Of maize (corn) Free E
1104.19.90 - - - Other Free E

- Other worked grains (for example, hulled, pearled, sliced or kibbled):
1104.22.00 - - of oats Free E
1104.23.00 - - Of maize (corn) Free E
1104.29 - - Of other cereals:
1104.29.10 - - - Bulgar Free E
1104.29.90 - - - Other Free E
1104.30.00 - Germ of cereals, whole, rolled, flaked or ground Free E



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

1105.10.00 - Flour, meal and powder Free E

1105.20.00 - Flakes, granules and pellets Free E



11.06

Flour, meal and powder of the dried leguminous vegetables of

heading 07.13, of sago or of roots or tubers of heading 07.14 or of the products of Chapter 8.
1106.10.00 - Of the dried leguminous vegetables of heading 07.13 Free E
1106.20 - Of sago or of roots or tubers of heading 07.14:
1106.20.10 - - Of manioc (cassava) Free E

- - Of sago:
1106.20.21 - - - Meal of sago Free E
1106.20.29 - - - Other Free E
1106.20.90 - - Other Free E
1106.30.00 - Of the products of Chapter 8 Free E



11.07 Malt, whether or not roasted.

1107.10.00 - Not roasted Free E

1107.20.00 - Roasted Free E


11.08 Starches; inulin.

- Starches:

1108.11.00 - - Wheat starch Free E

1108.12.00 - - Maize (corn) starch Free E

1108.13.00 - - Potato starch Free E

1108.14.00 - - Manioc (cassava) starch Free E

1108.19 - - Other starches:

1108.19.10 - - - Sago starch Free E

1108.19.90 - - - Other Free E

1108.20.00 - Inulin Free E


11.09 1109.00.00 Wheat gluten, whether or not dried. Free E


Chapter 12


2C-Schedule-23



Heading H.S. Code Description Base Rates

Staging

Category



Oil seeds and oleaginous fruits; miscellaneous grains, seeds and

fruit; industrial or medicinal plants; straw and fodder


12.01 Soya beans, whether or not broken.

1201.00.10 - Suitable for sowing Free E

1201.00.90 - Other Free E



12.02

Ground-nuts, not roasted or otherwise cooked, whether or not shelled

or broken.
1202.10 - In shell:
1202.10.10 - - Suitable for sowing Free E
1202.10.90 - - Other Free E
1202.20.00 - Shelled, whether or not broken Free E



12.03 1203.00.00 Copra. Free E


12.04 1204.00.00 Linseed, whether or not broken. Free E


12.05 Rape or colza seeds, whether or not broken.

1205.10.00 - Low erucic acid rape or colza seeds Free E

1205.90.00 - Other Free E


12.06 1206.00.00 Sunflower seeds, whether or not broken. Free E


12.07 Other oil seeds and oleaginous fruits, whether or not broken.

1207.10.00 - Palm nuts and kernels Free E

1207.20.00 - Cotton seeds Free E

1207.30.00 - Castor oil seeds Free E

1207.40.00 - Sesamum seeds Free E

1207.50.00 - Mustard seeds Free E

1207.60.00 - Safflower seeds Free E

- Other:

1207.91.00 - - Poppy seeds Free E

1207.99 - - Other:

1207.99.10 - - - Kapok seeds Free E

1207.99.90 - - - Other Free E



12.08

Flours and meals of oil seeds or oleaginous fruits, other than those of

mustard.
1208.10.00 - Of soya beans Free E
1208.90.00 - Other Free E



12.09 Seeds, fruit and spores, of a kind used for sowing.

1209.10.00 - Sugar beet seed Free E

- Seeds of forage plants:

1209.21.00 - - Lucerne (alfalfa) seed Free E

1209.22.00 - - Clover (Trifolium spp.) seed Free E

1209.23.00 - - Fescue seed Free E

1209.24.00 - - Kentucky blue grass (Poa pratensis L.) seed Free E

1209.25.00 - - Rye grass (Lolium multiflorum Lam., Lolium perenne L.) seed Free E

1209.26.00 - - Timothy grass seed Free E

1209.29.00 - - Other Free E

1209.30.00 - Seeds of herbaceous plants cultivated principally for their flowers Free E

- Other:


2C-Schedule-24



Heading H.S. Code Description Base Rates

Staging

Category



1209.91.00 - - Vegetable seeds Free E

1209.99 - - Other:

1209.99.10 - - - Rubber seeds, kenaf seeds Free E

1209.99.90 - - - Other Free E



12.10

Hop cones, fresh or dried, whether or not ground, powdered or in the

form of pellets; lupulin.


1210.10.00 - Hop cones, neither ground nor powdered nor in the form of pellets Free E
1210.20.00 - Hop cones, ground, powdered or in the form of pellets; lupulin Free E




12.11

Plants and parts of plants (including seeds and fruits), of a kind used

primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh or dried, whether or not cut, crushed or powdered.
1211.10 - Liquorice roots:
1211.10.10 - - Cut, crushed or powdered form Free E
1211.10.90 - - Other Free E
1211.20 - Ginseng roots:
1211.20.10 - - Cut, crushed or powdered form Free E
1211.20.90 - - Other Free E
1211.30 - Coca leaf:
1211.30.10 - - Cut, crushed or powdered form Free E
1211.30.90 - - Other Free E
1211.40.00 - Poppy straw Free E
1211.90 - Other:

- - Of a kind used primarily in pharmacy:
1211.90.11 - - - Cannabis, in cut, crushed or powdered form Free E
1211.90.12 - - - Cannabis, other form Free E
1211.90.13 - - - Other, in cut, crushed or powdered form Free E
1211.90.19 - - - Other Free E

- - Other:
1211.90.91 - - - Pyrethrum, in cut, crushed or powdered form Free E
1211.90.92 - - - Pyrethrum, other form Free E
1211.90.93 - - - Cannabis Free E
1211.90.94 - - - Sandalwood Free E
1211.90.95 - - - Gaharu wood chips Free E
1211.90.99 - - - Other Free E




12.12

Locust beans, seaweeds and other algae, sugar beet and sugar cane,

fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory

roots of the variety Cichorium intybus sativum) o
1212.10 - Locust beans, including locust bean seeds:
1212.10.10 - - Seeds Free E
1212.10.90 - - Other Free E
1212.20 - Seaweeds and other algae:

- - Fresh, chilled or dried, of a kind used in dyeing, tanning, perfumery, pharmacy, or for insecticidal, fungicidal or similar


1212.20.10

  1. Free E

1212.20.20 - - Other, fresh, chilled or dried, unfit for human consumption Free E

1212.20.90 - - Other Free E

1212.30.00 - Apricot, peach (including nectarine) or plum stones and kernels Free E


2C-Schedule-25



Heading H.S. Code Description Base Rates

Staging

Category



- Other:

1212.91.00 - - Sugar beet Free E

1212.99 - - Other:

- - - Sugar cane:

1212.99.11 - - - - For sowing Free E

1212.99.19 - - - - Other Free E

1212.99.90 - - - Other Free E



12.13 1213.00.00

Cereal straw and husks, unprepared, whether or not chopped, ground,

pressed or in the form of pellets. Free E




12.14

Swedes, mangolds, fodder roots, hay, lucerne (alfalfa), clover,

sainfoin, forage kale, lupines, vetches and similar forage products, whether or not in the form of pellets.
1214.10.00 - Lucerne (alfalfa) meal and pellets Free E
1214.90.00 - Other Free E


Chapter 13

Lac; gums, resins and other vegetable saps and extracts




13.01

Lac; natural gums, resins, gum-resins and oleoresins (for example,

balsams).
1301.10.00 - Lac Free E
1301.20.00 - Gum Arabic Free E
1301.90 - Other:
1301.90.10 - - Gum benjamin Free E
1301.90.20 - - Gum damar Free E
1301.90.30 - - Cannabis resin Free E
1301.90.90 - - Other Free E




13.02

Vegetable saps and extracts; pectic substances, pectinates and

pectates; agar-agar and other mucilages and thickeners, whether or not modified, derived from vegetable products.

- Vegetable saps and extracts:
1302.11 - - Opium:
1302.11.10 - - - Pulvis opii Free E
1302.11.90 - - - Other Free E
1302.12.00 - - Of liquorice Free E
1302.13.00 - - Of hops Free E
1302.14.00 - - Of pyrethrum or of the roots of plants containing rotenone Free E
1302.19 - - Other:
1302.19.10 - - - Medicinal extracts Free E
1302.19.20 - - - Extracts and tinctures of cannabis Free E
1302.19.90 - - - Other Free E
1302.20.00 - Pectic substances, pectinates and pectates Free E

- Mucilages and thickeners, whether or not modified, derived from vegetable products:
1302.31.00 - - Agar-agar Free E

- - Mucilages and thickeners, whether or not modified, derived from


1302.32.00

locust beans, locust bean seeds or guar seeds Free E


1302.39 - - Other:

1302.39.10 - - - Carrageenan Free E


2C-Schedule-26



Heading H.S. Code Description Base Rates

Staging

Category



1302.39.90 - - - Other Free E


Chapter 14

Vegetable plaiting materials; vegetable products not elsewhere

specified or included



14.01

Vegetable materials of a kind used primarily for plaiting (for

example, bamboos, rattans, reeds, rushes, osier, raffia, cleaned, bleached or dyed cereal straw, and lime bark).
1401.10.00 - Bamboos Free E
1401.20.00 - Rattans Free E
1401.90.00 - Other Free E




14.02

Vegetable materials of a kind used primarily as stuffing or as padding

(for example, kapok, vegetable hair and eel-grass), whether or not put up as a layer with or without supporting material.
1402.00.10 - Kapok Free E
1402.00.90 - Other Free E




14.03 1403.00.00

Vegetable materials of a kind used primarily in brooms or in brushes

(for example, broom-corn, piassava, couch-grass and istle), whether

or not in hanks or bundles. Free E



14.04 Vegetable products not elsewhere specified or included.

- Raw vegetable materials of a kind used primarily in dyeing or


1404.10

tanning:


1404.10.10 - - Barks for tanning Free E

1404.10.90 - - Other Free E

1404.20.00 - Cotton linters Free E

1404.90 - - Other

1404.90.10 - - Betel leaves, biri leaves and betel-nut leaves Free E

1404.90.90 - - Other Free E


Chapter 15

Animal or vegetable fats and oils and their cleavage products;

prepared edible fats; animal or vegetable waxes



15.01 1501.00.00

Pig fat (including lard) and poultry fat, other than that of heading

02.09 or 15.03. Free E




15.02

Fats of bovine animals, sheep or goats, other than those of heading

15.03.
1502.00.10 - Tallow Free E
1502.00.90 - Other Free E




15.03

Lard stearin, lard oil, oleostearin, oleo-oil and tallow oil, not

emulsified or mixed or otherwise prepared.
1503.00.10 - Lard stearin and oleostearin Free E
1503.00.90 - Other Free E


2C-Schedule-27



Heading H.S. Code Description Base Rates

Staging

Category




15.04

Fats and oils and their fractions, of fish or marine mammals, whether

or not refined, but not chemically modified.
1504.10 - Fish liver oils and their fractions:
1504.10.10 - - For human consumption Free E
1504.10.90 - - Other Free E
1504.20.00 - Fats and oils and their fractions, of fish, other than liver oils Free E
1504.30.00 - Fats and oils and their fractions, of marine mammals Free E




15.05

Wool grease and fatty substances derived therefrom (including

lanolin).
1505.00.10 - Lanolin Free E
1505.00.90 - Other Free E




15.06 1506.00.00

Other animal fats and oils and their fractions, whether or not refined,

but not chemically modified. Free E




15.07

Soya-bean oil and its fractions, whether or not refined, but not

chemically modified.
1507.10.00 - Crude oil, whether or not degummed Free E
1507.90 - Other
1507.90.10 - - Refined oil Free E
1507.90.20 - - Fractions of unrefined soya-bean oil Free E
1507.90.90 - - Other Free E




15.08

Ground-nut oil and its fractions, whether or not refined, but not

chemically modified.
1508.10.00 - Crude oil Free E
1508.90 - Other
1508.90.10 - - Refined oil Free E
1508.90.20 - - Fractions of unrefined ground-nut oil Free E
1508.90.90 - - Other Free E




15.09

Olive oil and its fractions, whether or not refined, but not chemically

modified.
1509.10 - Virgin:
1509.10.10 - - In packing of net weight not exceeding 30 kg Free E
1509.10.90 - - Other Free E
1509.90 - Other:

- - Refined oil:
1509.90.11 - - - In packing of net weight not exceeding 30 kg Free E
1509.90.19 - - - Other Free E


1509.90.21 - - - In packing of net weight not exceeding 30 kg Free E
1509.90.29 - - - Other Free E

- - Other:
1509.90.91 - - - In packing of net weight not exceeding 30 kg Free E
1509.90.99 - - - Other Free E




15.10

Other oils and their fractions, obtained solely from olives, whether or

not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.
1510.00.10 - Crude oil Free E

- Other:


2C-Schedule-28



Heading H.S. Code Description Base Rates

Staging

Category



1510.00.91 - - Refined oil Free E

1510.00.92 - - Fractions of unrefined oil: Free E

1510.00.99 - - Other Free E



15.11

Palm oil and its fractions, whether or not refined, but not chemically

modified.
1511.10.00 - Crude oil Free E
1511.90 - Other:
1511.90.10 - - Concentrated palm stearin Free E
1511.90.90 - - Other Free E




15.12

Sunflower-seed, safflower or cotton-seed oil and fractions thereof,

whether or not refined, but not chemically modified.

- Sunflower-seed or safflower oil and fractions thereof:
1512.11.00 - - Crude oil Free E
1512.19 - - Other:
1512.19.10 - - - Refined oil Free E
1512.19.20 - - - Fractions of unrefined sunflower-seed or safflower oil Free E
1512.19.90 - - - Other Free E

- Cotton-seed oil and its fractions:
1512.21.00 - - Crude oil, whether or not gossypol has been removed Free E
1512.29 - - Other:
1512.29.10 - - - Refined oil Free E
1512.29.20 - - - Fractions of unrefined cotton-seed oil Free E
1512.29.90 - - - Other Free E




15.13

Coconut (copra), palm kernel or babassu oil and fractions thereof,

whether or not refined, but not chemically modified.

- Coconut (copra) oil and its fractions:
1513.11.00 - - Crude oil Free E
1513.19 - - Other:
1513.19.10 - - - Refined oil Free E
1513.19.20 - - - Fractions of unrefined coconut oil Free E
1513.19.90 - - - Other Free E

- Palm kernel or babassu oil and fractions thereof:
1513.21.00 - - Crude oil Free E
1513.29 - - Other:
1513.29.10 - - - Refined oil Free E
1513.29.20 - - - Fractions of unrefined palm kernel and babassu oil Free E
1513.29.90 - - - Other Free E




15.14

Rape, colza or mustard oil and fractions thereof, whether or not

refined, but not chemically modified.

- Low erucic acid rape or colza oil and its fractions:
1514.11.00 - - Crude oil Free E
1514.19 - - Other:
1514.19.10 - - - Refined oil Free E
1514.19.20 - - - Fractions of unrefined oil Free E
1514.19.90 - - - Other Free E

- Other:
1514.91 - - Crude oil:
1514.91.10 - - - Rape or colza oil and its fractions Free E
1514.91.90 - - - Other Free E


2C-Schedule-29



Heading H.S. Code Description Base Rates

Staging

Category



1514.99 - - Other:

1514.99.10 - - - Refined oil Free E

1514.99.20 - - - Fractions of unrefined oil Free E

- - - Other:

1514.99.91 - - - - Rape or colza oil and its fractions Free E

1514.99.99 - - - - Other Free E



15.15

Other fixed vegetable fats and oils (including jojoba oil) and their

fractions, whether or not refined, but not chemically modified.

- Linseed oil and its fractions:
1515.11.00 - - Crude oil Free E
1515.19.00 - - Other Free E

- Maize (corn) oil and its fractions:
1515.21.00 - - Crude oil Free E
1515.29 - - Other:
1515.29.10 - - - Fractions of unrefined maize (corn) oil Free E
1515.29.90 - - - Other Free E
1515.30 - Castor oil and its fractions:
1515.30.10 - - Crude oil Free E
1515.30.90 - - Other Free E
1515.40 - Tung oil and its fractions:
1515.40.10 - - Crude oil Free E
1515.40.20 - - Fractions of unrefined tung oil Free E
1515.40.90 - - Other Free E
1515.50 - Sesame oil and its fractions:
1515.50.10 - - Crude oil Free E
1515.50.20 - - Fractions of unrefined sesame oil Free E
1515.50.90 - - Other Free E
1515.90 - Other:

- - Tengkawang oil:
1515.90.11 - - - Crude oil Free E
1515.90.12 - - - Fractions of unrefined oil Free E
1515.90.19 - - - Other Free E

- - Other:
1515.90.91 - - - Crude oil Free E
1515.90.92 - - - Fractions of unrefined oil Free E
1515.90.99 - - - Other Free E




15.16

Animal or vegetable fats and oils and their fractions, partly or wholly

hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.
1516.10 - Animal fats and oils and their fractions:
1516.10.10 - - In packings of 10 kg net weight or more Free E
1516.10.90 - - Other Free E
1516.20 - Vegetable fats and oils and their fractions:

- - Re-esterified fats and oils and their fractions:
1516.20.11 - - - Of soya bean Free E
1516.20.12 - - - Of palm oil, crude Free E

- - - Of palm oil, other than crude:
1516.20.21 - - - In packings of a net weight not exceeding 20 kg Free E
1516.20.29 - - - - Other Free E
1516.20.30 - - - Of coconut Free E

- - - Of palm kernel oil:


2C-Schedule-30



Heading H.S. Code Description Base Rates

Staging

Category



1516.20.41 - - - - Crude Free E

1516.20.42 - - - - Refined, bleached and deodorised (RBD) Free E

- - - Of palm kernel olein:

1516.20.51 - - - - Crude Free E

1516.20.52 - - - - Refined, bleached and deodorised (RBD) Free E

1516.20.61 - - - Of illipenut oil Free E

1516.20.69 - - - Other Free E

- - Other:

- - - Hydrogenated fats in flakes, in packages of a net weight of less


1516.20.71


1516.20.72

than 10 kg Free E

- - - Hydrogenated fats in flakes, in packages of a net weight of 10

kg or more Free E


1516.20.73 - - - Hydrogenated castor oil (opal wax) Free E

1516.20.81 - - - Of palm kernel stearin, crude Free E


1516.20.82 - - - Of palm kernel stearin, refined, bleached and deodorised (RBD) Free E

- - - Other hydrogenated refined, bleached and deodorised (RBD)


1516.20.83

palm kernel olein or stearin Free E

- - - Of palm stearin of iodine value not exceeding 48:


1516.20.84 - - - - Crude Free E

1516.20.85 - - - - Refined, bleached and deodorised Free E

1516.20.86 - - - - Other Free E

1516.20.99 - - - Other Free E



15.17

Margarine; edible mixtures or preparations of animal or vegetable

fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 15.16.
1517.10.00 - Margarine, excluding liquid margarine Free E
1517.90 - Other:
1517.90 10 - - Imitation ghee Free E
1517.90 20 - - Liquid margarine Free E
1517.90 30 - - Mould release preparation Free E

- - Imitation lard; shortening:
1517.90.41 - - Imitation lard of animal origin Free E
1517.90.42 - - - Imitation lard of vegetable origin Free E
1517.90.43 - - - Shortening Free E

- - Of mixtures or preparations of vegetable fats or oils or of their fractions:
1517.90.51 - - - Solid mixtures or preparations Free E

- - - Liquid mixtures or preparations:
1517.90.61 - - - - In which ground-nut oil predominates Free E

- - - - In which palm oil predominates:
1517.90.71 - - - - - Crude Free E
1517.90.72 - - - - - Other, in packings of net weight not exceeding 20 kg Free E
1517.90.79 - - - - - Other Free E
1517.90.81 - - - - In which crude palm kernel oil predominates Free E

- - - - In which refined, bleached and deodorised (RBD) palm kernel


1517.90.82

oil predominates Free E


1517.90.83 - - - - In which crude palm kernel olein predominates Free E

- - - - In which refined, bleached and deodeorised (RBD) palm


1517.90.84

kernel olein predominates Free E


1517.90.85 - - - - In which soya bean oil or coconut oil predominates Free E

1517.90.86 - - - - In which illipenut oil predominates Free E


2C-Schedule-31



Heading H.S. Code Description Base Rates

Staging

Category



1517.90.89 - - - - Other Free E

1517.90.90 - - Other Free E



15.18

Animal or vegetable fats and oils and their fractions, boiled,

oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified, excluding those of heading 15.16; inedible mixtures or preparations of

- Animal or vegetable fats and oils and their fractions, boiled,

oxidised, dehydrated, sulphurised, blown, polymerised by heat in vacuum or in inert gas or otherwise chemically modified excluding those of heading 15.16:
1518.00.11 - - Linoxyn Free E
1518.00.12 - - Animal fats and oils Free E
1518.00.13 - - Vegetable fats and oils Free E
1518.00.19 - - Other Free E

- Inedible mixtures or preparations of animal fats or oils or of


1518.00.20

fractions of different fats or oils Free E
- Inedible mixtures or preparations of vegetable fats or oils or of fractions of different fats or oils:


1518.00.31 - - Of ground-nut oil Free E

1518.00.32 - - Of linseed oil Free E

1518.00.33 - - Of palm oil, crude Free E

- - Of palm oil, other than crude, in packings of net weight not


1518.00.34


1518.00.35

exceeding 20 kg Free E

- - Of palm oil, other than crude, in packings of net weight

exceeding 20 kg Free E


1518.00.36 - - Of palm kernel oil, crude Free E

1518.00.37 - - Of palm kernel oil, refined, bleached and deodorised (RBD) Free E

1518.00.38 - - Of palm kernel olein, crude Free E

1518.00.41 - - Of palm kernel olein, refined, bleached and deodorised (RBD) Free E

1518.00.42 - - Of castor or sesame oil Free E

1518.00.43 - - Of soya bean or cotton seed oil Free E

1518.00.44 - - Of illipenut oil Free E

1518.00.45 - - Of coconut oil Free E

1518.00.49 - - Other Free E

- Inedible mixtures and preparations of animal fats or oils or


1518.00.60

fractions thereof and vegetable fats or oils or fractions thereof Free E


1518.00.90 - Other Free E


15.20 Glycerol, crude; glycerol waters and glycerol lyes.

1520.00.10 - Crude glycerol Free E

1520.00.90 - Other Free E



15.21

Vegetable waxes (other than triglycerides), beeswax, other insect

waxes and spermaceti, whether or not refined or coloured.
1521.10.00 - Vegetable waxes Free E

- Other:
1521.90.10 - - Beeswax and other insect waxes Free E
1521.90.20 - - Spermaceti Free E




15.22

Degras; residues resulting from the treatment of fatty substances or

animal or vegetable waxes.
1522.00.10 - Degras Free E


2C-Schedule-32



Heading H.S. Code Description Base Rates

Staging

Category



1522.00.90 - Other Free E


Chapter 16

Preparations of meat, of fish or of crustaceans, molluscs or other

aquatic invertebrates



16.01

Sausages and similar products, of meat, meat offal or blood; food

preparations based on these products.

- Sausages:
1601.00.11 - - Containing pork Free E
1601.00.12 - - Containing beef Free E
1601.00.13 - - Containing both pork and beef Free E
1601.00.19 - - Other Free E
1601.00.90 - Other Free E



16.02 Other prepared or preserved meat, meat offal or blood.

1602.10.00 - Homogenised preparations Free E

1602.20.00 - Of liver of any animal Free E

- Of poultry of heading 01.05:

1602.31.00 - - Of turkeys Free E

1602.32 - - Of fowls of the species Gallus domesticus:

1602.32.10 - - - Canned chicken curry Free E

1602.32.90 - - - Other Free E

1602.39.00 - - Other Free E

- Of swine:

1602.41.00 - - Hams and cuts thereof Free E

1602.42.00 - - Shoulders and cuts thereof Free E

1602.49 - - Other, including mixtures:

1602.49.10 - - - Luncheon meat Free E

1602.49.90 - - - Other Free E

1602.50 - Of bovine animals:

1602.50.10 - - Corned beef Free E

1602.50.90 - - Other Free E

1602.90 - Other, including preparations of blood of any animal:

1602.90.10 - - Canned mutton curry Free E

1602.90.90 - - Other Free E



16.03

Extracts and juices of meat, fish or crustaceans, molluscs or other

aquatic invertebrates.
1603.00.10 - Of chicken, with herbs Free E
1603.00.20 - Of chicken, without herbs Free E
1603.00.30 - Other, with herbs Free E
1603.00.90 - Other Free E




16.04

Prepared or preserved fish; caviar and caviar substitutes prepared

from fish eggs.

- Fish, whole or in pieces, but not minced:
1604.11 - - Salmon:
1604.11.10 - - - In airtight containers Free E
1604.11.90 - - - Other Free E
1604.12 - - Herrings:
1604.12.10 - - - In airtight containers Free E
1604.12.90 - - - Other Free E


2C-Schedule-33



Heading H.S. Code Description Base Rates

Staging

Category



1604.13 - - Sardines, sardinella and brisling or sprats:

- - - Sardines:

1604.13.11 - - - - In airtight containers Free E

1604.13.19 - - - - Other Free E

- - - Other:

1604.13.91 - - - - In airtight containers Free E

1604.13.99 - - - - Other Free E

1604.14 - - Tunas, skipjack and bonito (Sarda spp.):

1604.14.10 - - - In airtight containers Free E

1604.14.90 - - - Other Free E

1604.15 - - Mackerel:

1604.15.10 - - - In airtight containers Free E

1604.15.90 - - - Other Free E

1604.16 - - Anchovies:

1604.16.10 - - - In airtight containers Free E

1604.16.90 - - - Other Free E

1604.19 - - Other:

1604.19.10 - - - In airtight containers Free E

1604.19.90 - - - Other Free E

1604.20 - Other prepared or preserved fish:

1604.20.10 - - Sharks' fins, prepared and ready for use Free E

1604.20.20 - - Fish sausages Free E

- - Other:

1604.20.91 - - - In airtight containers Free E

1604.20.99 - - - Other Free E

1604.30 - Caviar and caviar substitutes:

1604.30.10 - - In airtight containers Free E

1604.30.90 - - Other Free E



16.05

Crustaceans, molluscs and other aquatic invertebrates, prepared or

preserved.
1605.10.00 - Crab Free E

- Shrimps and prawns:
1605.20.10 - - Shrimps paste Free E
1605.20.90 - - Other Free E
1605.30.00 - Lobster Free E
1605.40.00 - Other crustaceans Free E
1605.90 - Other:
1605.90.10 - - Abalone Free E
1605.90.90 - - Other Free E


Chapter 17

Sugars and sugar confectionery



17.01 Cane or beet sugar and chemically pure sucrose, in solid form.

- Raw sugar not containing added flavouring or colouring matter:

1701.11.00 - - Cane sugar Free E

1701.12.00 - - Beet sugar Free E

- Other:

1701.91.00 - - Containing added flavouring or colouring matter Free E

1701.99 - - Other:

- - - Refined sugar:

1701.99.11 - - - - White Free E


2C-Schedule-34



Heading H.S. Code Description Base Rates

Staging

Category



1701.99.19 - - - - Other Free E

1701.99.90 - - - Other Free E



17.02


1702.11.00

Other sugars, including chemically pure lactose, maltose, glucose and

fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel.

- Lactose and lactose syrup:

- - Containing by weight 99% or more lactose, expressed as

anhydrous lactose, calculated on the dry matter Free E


1702.19.00 - - Other Free E

1702.20.00 - Maple sugar and maple syrup Free E

- Glucose and glucose syrup, not containing fructose or containing


1702.30

in the dry state less than 20% by weight of fructose:


1702.30.10 - - Glucose Free E

1702.30.20 - - Glucose syrup Free E



1702.40.00

- Glucose and glucose syrup, containing in the dry state at least 20%

but less than 50% by weight of fructose, excluding invert sugar Free E


1702.50.00 - Chemically pure fructose Free E

- Other fructose and fructose syrup, containing in the dry state more


1702.60

than 50% by weight of fructose, excluding invert sugar:


1702.60.10 - - Fructose Free E

1702.60.20 - - Fructose syrup Free E

- Other, including invert sugar and other sugar and sugar syrup


1702.90

blends containing in the dry state 50% by weight of fructose:


1702.90.10 - - Maltose Free E

1702.90.20 - - Artificial honey, whether or not mixed with natural honey Free E

1702.90.30 - - Flavoured or coloured sugars (excluding maltose) Free E

1702.90.40 - - Caramel Free E

1702.90.90 - - Other Free E


17.03 Molasses resulting from the extraction or refining of sugar.

1703.10.00 - Cane molasses Free E

1703.90.00 - Other Free E



17.04

Sugar confectionery (including white chocolate), not containing

cocoa.
1704.10.00 - Chewing gum, whether or not sugar-coated Free E
1704.90 - Other:
1704.90.10 - - Medicated sweets Free E
1704.90.20 - - White chocolate Free E
1704.90.90 - - Other Free E


Chapter 18

Cocoa and cocoa preparations



18.01 1801.00.00 Cocoa beans, whole or broken, raw or roasted. Free E


18.02 1802.00.00 Cocoa shells, husks, skins and other cocoa waste. Free E


18.03 Cocoa paste, whether or not defatted.


2C-Schedule-35



Heading H.S. Code Description Base Rates

Staging

Category



1803.10.00 - Not defatted Free E

1803.20.00 - Wholly or partly defatted Free E


18.04 1804.00.00 Cocoa butter, fat and oil. Free E



18.05 1805.00.00

Cocoa powder, not containing added sugar or other sweetening

  1. Free E

18.06 Chocolate and other food preparations containing cocoa.


1806.10.00 - Cocoa powder, containing added sugar or other sweetening matter Free E

- Other preparations in blocks, slabs or bars weighing more than 2

kg or in liquid, paste, powder, granular or other bulk form in


1806.20

containers or immediate packings, of a content exceeding 2 kg:


1806.20.10 - - Chocolate confectionery in blocks, slabs or bars Free E

1806.20.90 - - Other Free E

- Other, in blocks, slabs or bars:

1806.31 - - Filled:

1806.31.10 - - - Chocolate confectionery in blocks, slabs or bars Free E

1806.31.90 - - - Other Free E

1806.32 - - Not filled:

1806.32.10 - - - Chocolate confectionery in blocks, slabs or bars Free E

1806.32.90 - - - Other Free E

1806.90 - Other:

1806.90.10 - - Chocolate confectionery in tablets or pastilles Free E

- - Food preparations of flour, meal, starch or malt extract,

containing 40% or more but less than 50% by weight of cocoa and food preparations of goods of headings 04.01 to 04.04, containing


1806.90.20


1806.90.30

5% or more but less than 10% by weight of cocoa, specially pre Free E

- - Other food preparations of flour, meal, starch or malt extract,

containing 40% or more but less than 50% by weight of cocoa; other food preparations of goods of headings 04.01 to 04.04, containing
5% or more but less than 10% by weight of cocoa; prep Free E


1806.90.90 - - Other Free E


Chapter 19

Preparations of cereals, flour, starch or milk; pastrycooks'

products



19.01

Malt extract; food preparations of flour, groats, meal, starch or malt

extract, not containing cocoa or containing less than 40% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included; food preparations of goods of
1901.10 - Preparations for infant use, put up for retail sale:
1901.10.10 - - Of malt extract Free E

- - Of goods of headings 04.01 to 04.04:
1901.10.21 - - - Medical food Free E
1901.10.29 - - - Other Free E
1901.10.30 - - Of soya bean powder Free E

- - Other:
1901.10.91 - - - For lactase deficiency infants Free E
1901.10.92 - - - Other medical foods Free E


2C-Schedule-36



Heading H.S. Code Description Base Rates

Staging

Category



1901.10.93 - - - Other, containing cocoa Free E

1901.10.99 - - - Other Free E

- Mixes and doughs for the preparation of bakers' wares of heading


1901.20

19.05:



1901.20.10 - - Of flour, groats, meal, starch or malt extract, not containing cocoa Free E

1901.20.20 - - Of flour, groats, meal, starch or malt extract, containing cocoa Free E

1901.20.30 - - Other, not containing cocoa Free E

1901.20.40 - - Other, containing cocoa Free E

1901.90 - Other:

- - Infant food, not put up for retail sale:

1901.90.11 - - - Of goods of headings 04.01 to 04.04: Free E

1901.90.12 - - - For lactase deficient infants Free E

1901.90.13 - - - Other medical foods Free E

1901.90.19 - - - Other Free E

1901.90.20 - - Malt extract Free E

- - Other, of goods of heading 04.01 to 04.04:

1901.90.31 - - - Filled milk Free E

1901.90.32 - - - Medical food Free E

1901.90.33 - - - Other, not containing cocoa Free E

1901.90.34 - - - Other, containing cocoa Free E

- - Other soya based preparations:

1901.90.41 - - - In powder form Free E

1901.90.49 - - - In other form Free E

- - Other:

1901.90.51 - - - Medical food Free E

1901.90.52 - - - Other, not containing cocoa Free E

1901.90.53 - - - Other, containing cocoa Free E



19.02

Pasta, whether or not cooked or stuffed (with meat or other

substances) or otherwise prepared, such as spaghetti, macaroni, noodles, lasagne, gnocchi, ravioli, cannelloni; couscous, whether or not prepared.

- Uncooked pasta, not stuffed or otherwise prepared:
1902.11.00 - - Containing eggs Free E
1902.19 - - Other:
1902.19.10 - - - Bean vermicelli (tang hoon) Free E
1902.19.20 - - - Rice vermicelli (bee hoon) Free E
1902.19.90 - - - Other Free E
1902.20.00 - Stuffed pasta, whether or not cooked or otherwise prepared Free E
1902.30 - Other pasta:
1902.30.10 - - Instant noodles Free E
1902.30.90 - - Other Free E
1902.40.00 - Couscous Free E




19.03 1903.00.00

Tapioca and substitutes therefor prepared from starch, in the form of

flakes, grains, pearls, siftings or in similar forms. Free E




19.04

Prepared foods obtained by the swelling or roasting of cereals or

cereal products (for example, corn flakes); cereals (other than maize

(corn)), in grain form or in the form of flakes or other worked grains

(except flour, groats and meal), pre-cooked or otherwise prepared, not elsewhere specified or included


2C-Schedule-37



Heading H.S. Code Description Base Rates

Staging

Category




1904.10.00


1904.20

- Prepared foods obtained by the swelling or roasting of cereals or

cereal products Free E
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals:


1904.20.10 - - Mixtures of roasted or unroasted cereal flakes Free E

1904.20.90 - - Other Free E

1904.30.00 - Bulgur wheat Free E

1904.90 - Other:

1904.90.10 - - Rice preparations, including pre-cooked rice Free E

1904.90.90 - - Other Free E



19.05

Bread, pastry, cakes, biscuits and other bakers' wares, whether or not

containing cocoa; communion wafers, empty cachets of a kind

suitable for pharmaceutical use, sealing wafers, rice paper and similar products.
1905.10.00 - Crispbread Free E
1905.20.00 - Gingerbread and the like Free E

- Sweet biscuits; waffles and wafers:
1905.31 - - Sweet biscuits:
1905.31.10 - - - Not containing cocoa Free E
1905.31.20 - - - Containing cocoa Free E
1905.32 - - Waffles and wafers:
1905.32.10 - - - Waffles Free E
1905.32.20 - - - Wafers Free E
1905.40.00 - Rusks, toasted bread and similar toasted products Free E
1905.90 - Other:
1905.90.10 - - Unsweetened teething biscuits Free E
1905.90.20 - - Other unsweetened biscuits Free E
1905.90.30 - - Cakes Free E
1905.90.40 - - Pastries Free E
1905.90.50 - - Bakery products made without flour Free E
1905.90.60 - - Empty cachets of a kind suitable for pharmaceutical use Free E

- - Communion wafers, sealing wafers, rice paper and similar


1905.90.70

  1. Free E

1905.90.80 - - Other crisp savoury food products Free E

1905.90.90 - - Other Free E


Chapter 20

Preparations of vegetables, fruit, nuts or other parts of plants



20.01

Vegetables, fruit, nuts and other edible parts of plants, prepared or

preserved by vinegar or acetic acid.
2001.10.00 - Cucumbers and gherkins Free E
2001.90 - Other:
2001.90.10 - - Onions Free E
2001.90.90 - - Other Free E




20.02

Tomatoes prepared or preserved otherwise than by vinegar or acetic

acid.
2002.10.00 - Tomatoes, whole or in pieces Free E
2002.90 - Other:


2C-Schedule-38



Heading H.S. Code Description Base Rates

Staging

Category



2002.90.10 - - Tomato paste Free E

2002.90.90 - - Other Free E



20.03

Mushrooms and truffles, prepared or preserved otherwise than by

vinegar or acetic acid.
2003.10.00 - Mushrooms of the genus Agaricus Free E
2003.20.00 - Truffles Free E
2003.90.00 - Other Free E




20.04

Other vegetables prepared or preserved otherwise than by vinegar or

acetic acid, frozen, other than products of heading 20.06.
2004.10.00 - Potatoes Free E
2004.90 - Other vegetables and mixtures of vegetables:
2004.90.10 - - Infant food Free E
2004.90.20 - - Other preparations of sweet corn Free E
2004.90.90 - - Other Free E




20.05

Other vegetables prepared or preserved otherwise than by vinegar or

acetic acid, not frozen, other than products of heading 20.06.
2005.10.00 - Homogenised vegetables Free E
2005.20 - Potatoes:
2005.20.10 - - Chips and sticks Free E
2005.20.90 - - Other Free E
2005.40.00 - Peas (Pisum sativum) Free E

- Beans (Vigna spp., Phaseolus spp.):
2005.51.00 - - Beans, shelled Free E
2005.59.00 - - Other Free E
2005.60.00 - Asparagus Free E
2005.70.00 - Olives Free E
2005.80.00 - Sweet corn (Zea mays var. saccharata) Free E
2005.90 - Other vegetables and mixtures of vegetables :
2005.90.10 - - Smoked garlic Free E
2005.90.90 - - Other Free E




20.06 2006.00.00

Vegetables, fruit, nuts, fruit-peel and other parts of plants, preserved

by sugar (drained, glacé or crystallised). Free E




20.07

Jams, fruit jellies, marmalades, fruit or nut purée and fruit or nut

pastes, obtained by cooking, whether or not containing added sugar or other sweetening matter.
2007.10.00 - Homogenised preparations Free E

- Other:
2007.91.00 - - Citrus fruit Free E
2007.99 - - Other

- - - Fruit grains and pastes other than of mango, pineapple or


2007.99.10

  1. Free E

2007.99.90 - - - Other Free E



20.08

Fruit, nuts and other edible parts of plants, otherwise prepared or

preserved, whether or not containing added sugar or other sweetening matter or spirit, not elsewhere specified or included.


- Nuts, ground-nuts and other seeds, whether or not mixed together:


2C-Schedule-39



Heading H.S. Code Description Base Rates

Staging

Category



2008.11 - - Ground-nuts:

2008.11.10 - - - Roasted nuts Free E

2008.11.20 - - - Peanut butter Free E

2008.11.90 - - - Other Free E

2008.19 - - Other, including mixtures:

2008.19.10 - - - Cashew Free E

2008.19.90 - - - Other Free E

2008.20.00 - Pineapples Free E

2008.30 - Citrus fruit:

- - Containing added sugar or other sweetening matter or spirits:

2008.30.11 - - - In airtight containers Free E

2008.30.19 - - - Other Free E

- - Other:

2008.30.91 - - - In airtight containers Free E

2008.30.99 - - - Other Free E

2008.40 - Pears:

- - Containing added sugar or other sweetening matter or spirits:

2008.40.11 - - - In airtight containers Free E

2008.40.19 - - - Other Free E

- - Other:

2008.40.91 - - - In airtight containers Free E

2008.40.99 - - - Other Free E

2008.50 - Apricots:

- - Containing added sugar or other sweetening matter or spirits:

2008.50.11 - - - In airtight containers Free E

2008.50.19 - - - Other Free E

- - Other:

2008.50.91 - - - In airtight containers Free E

2008.50.99 - - - Other Free E

2008.60 - Cherries:

- - Containing added sugar or other sweetening matter or spirits:

2008.60.11 - - - In airtight containers Free E

2008.60.19 - - - Other Free E

- - Other:

2008.60.91 - - - In airtight containers Free E

2008.60.99 - - - Other Free E

2008.70 - Peaches, including nectarines:

- - Containing added sugar or other sweetening matter or spirits:

2008.70.11 - - - In airtight containers Free E

2008.70.19 - - - Other Free E

- - Other:

2008.70.91 - - - In airtight containers Free E

2008.70.99 - - - Other Free E

2008.80 - Strawberries:

- - Containing added sugar or other sweetening matter or spirits:

2008.80.11 - - - In airtight containers Free E

2008.80.19 - - - Other Free E

- - Other:

2008.80.91 - - - In airtight containers Free E

2008.80.99 - - - Other Free E

- Other, including mixtures other than those of subheading 2008.19:

2008.91.00 - - Palm hearts Free E

2008.92 - - Mixtures:

2008.92.10 - - - Of stems, roots and other edible parts of plants Free E


2C-Schedule-40



Heading H.S. Code Description Base Rates

Staging

Category



- - - Containing added sugar or other sweetening matter or spirits:

2008.92.21 - - - - In airtight containers Free E

2008.92.29 - - - - Other Free E

- - - Other:

2008.92.91 - - - - In airtight containers Free E

2008.92.99 - - - - Other Free E

2008.99 - - Other:

2008.99.10 - - - Lychees Free E

2008.99.20 - - - Longans Free E

2008.99.30 - - - Of stems, roots and other edible parts of plants Free E

- - - Containing added sugar or other sweetening matter or spirits:

2008.99.41 - - - - In airtight containers Free E

2008.99.49 - - - - Other Free E

- - - Other:

2008.99.91 - - - - In airtight containers Free E

2008.99.99 - - - - Other Free E



20.09

Fruit juices (including grape must) and vegetable juices, unfermented

and not containing added spirit, whether or not containing added sugar other sweetening matter.

- Orange juice:
2009.11.00 - - Frozen Free E
2009.12.00 - - Not frozen, of a Brix value not exceeding 20 Free E
2009.19.00 - - Other Free E

- Grapefruit juice:
2009.21.00 - - Of a Brix value not exceeding 20 Free E
2009.29.00 - - Other Free E

- Juice of any other single citrus fruit:
2009.31.00 - - Of a Brix value not exceeding 20 Free E
2009.39.00 - - Other Free E

- Pineapple juice:
2009.41.00 - - Of a Brix value not exceeding 20 Free E
2009.49.00 - - Other Free E
2009.50.00 - Tomato juice Free E

- Grape juice (including grape must):
2009.61.00 - - Of a Brix value not exceeding 30 Free E
2009.69.00 - - Other Free E

- Apple juice:
2009.71.00 - - Of a Brix value not exceeding 20 Free E
2009.79.00 - - Other Free E
2009.80 - Juice of any other single fruit or vegetable:
2009.80.10 - - Blackcurrant juice Free E
2009.80.90 - - Other Free E
2009.90.00 - Mixtures of juices Free E


Chapter 21

Miscellaneous edible preparations




21.01

Extracts, essences and concentrates, of coffee, tea or maté, and

preparations with a basis of these products or with a basis of coffee, tea or maté; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof.


2C-Schedule-41



Heading H.S. Code Description Base Rates

Staging

Category



- Extracts, essences and concentrates of coffee, and preparations

with a basis of these extracts, essences or concentrates or with a basis of coffee:

2101.11 - - Extracts, essences and concentrates:

2101.11.10 - - - Instant coffee Free E

2101.11.90 - - - Other Free E

- - Preparations with a basis of extracts, essences or concentrates


2101.12.00


2101.20.00


2101.30.00

or with a basis of coffee Free E
- Extracts, essences and concentrates, of tea or maté, and preparations with a basis of these extracts, essences or concentrates
or with a basis of tea or maté Free E

- Roasted chicory and other roasted coffee substitutes, and extracts,

essences and concentrates thereof Free E




21.02

Yeasts (active or inactive); other single-cell micro-organisms, dead

(but not including vaccines of heading 30.02); prepared baking powders.
2102.10 - Active yeasts:
2102.10.10 - - Bread yeasts Free E
2102.10.90 - - Other Free E
2102.20.00 - Inactive yeasts; other single-cell micro-organisms, dead Free E
2102.30.00 - Prepared baking powders Free E




21.03

Sauces and preparations therefor; mixed condiments and mixed

seasonings; mustard flour and meal and prepared mustard.
2103.10.00 - Soya sauce Free E
2103.20.00 - Tomato ketchup and other tomato sauces Free E
2103.30.00 - Mustard flour and meal and prepared mustard Free E
2103.90 - Other:
2103.90.10 - - Chilli sauce Free E


2103.90.20 - - Mixed condiments and Mixed seasonings, including belachan Free E
2103.90.30 - - Fish sauce Free E
2103.90.90 - - Other Free E




21.04

Soups and broths and preparations therefor; homogenised composite

food preparations.
2104.10 - Soups and broths and preparations therefor:
2104.10.10 - - Containing meat Free E
2104.10.90 - - Other Free E
2104.20 - Homogenised composite food preparations:
2104.20.10 - - Containing meat Free E
2104.20.90 - - Other Free E



21.05 2105.00.00 Ice cream and other edible ice, whether or not containing cocoa. Free E


21.06 Food preparations not elsewhere specified or included.

2106.10.00 - Protein concentrates and textured protein substances Free E

2106.90 - Other:

2106.90.10 - - Dried bean curd and bean curd sticks Free E

2106.90.20 - - Flavoured or coloured syrups Free E

2106.90.30 - - Non-dairy creamer Free E

2106.90.40 - - Autolysed yeast preparations Free E


2C-Schedule-42



Heading H.S. Code Description Base Rates

Staging

Category




2106.90.51


2106.90.52

- - Preparations of a kind used in the manufacture of beverages:

- - - Non-alcoholic preparations:

- - - - Preparations to be used as raw material in preparing

composite concentrates Free E

- - - - Composite concentrates for simple dilution with water to make

  1. Free E

2106.90.53 - - - - Ginseng based products Free E

- - - - Other mixtures of chemical with foodstuffs or other


2106.90.54

substances with nutritive value of a kind used for food processing Free E


2106.90.59 - - - - Other Free E

- - - Alcoholic preparations:

- - - - Preparations to be used as raw material in preparing composite concentrates:

- - - - - Of a kind used for the manufacture of alcoholic beverages, in


2106.90.61


2106.90.62

liquid form Free E

- - - - - Of a kind used for the manufacture of alcoholic beverages, in

other form Free E


2106.90.63 - - - - - Other Free E

- - - - Composite concentrates for simple dilution with water to make beverages:

- - - - - Of a kind used for the manufacture of alcoholic beverages, in


2106.90.64


2106.90.65

liquid form Free E

- - - - - Of a kind used for the manufacture of alcoholic beverages, in

other form Free E


2106.90.66 - - - - - Other Free E

- - - - Other mixtures of chemicals with foodstuffs or other


2106.90.67

substances with nutritive value, of a kind used for food processing Free E


2106.90.69 - - - - Other Free E

- - Sweetening preparations consisting of artificial sweeteners and foodstuffs:

2106.90.71 - - - Containing saccharin or aspartame as a sweetener Free E

2106.90.79 - - - Other Free E

- - Flavouring preparations:

2106.90.81 - - - Cheese flavouring powder Free E

2106.90.82 - - - Other Free E

- - Food supplements:

2106.90.83 - - - Preparations containing vitamins or minerals Free E

2106.90.84 - - - Medical food Free E

2106.90.89 - - - Other Free E

- - Other:

2106.90.91 - - - Food preparations for lactase deficient infants Free E

2106.90.92 - - - Medical food Free E

2106.90.93 - - - Other preparations for infant use Free E

2106.90.94 - - - Ice cream powder Free E

2106.90.95 - - - Fortificant premixes Free E

- - - Other mixtures of chemicals with foodstuffs or other substances


2106.90.96

with nutritive value, of a kind used for food processing Free E


2106.90.99 - - - Other Free E


Chapter 22

Beverages, spirits and vinegar


2C-Schedule-43



Heading H.S. Code Description Base Rates

Staging

Category




22.01

Waters, including natural or artificial mineral waters and aerated

waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow.
2201.10.00 - Mineral waters and aerated waters Free E
2201.90 - Other:
2201.90.10 - - Ice and snow Free E
2201.90.90 - - Other Free E




22.02


2202.10

Waters, including mineral waters and aerated waters, containing

added sugar or other sweetening matter or flavoured, and other non- alcoholic beverages, not including fruit or vegetable juices of
heading 20.09.
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured:


2202.10.10 - - Sparkling mineral waters and aerated waters, flavoured Free E

2202.10.90 - - Other Free E

2202.90 - Other:

2202.90.10 - - Flavoured UHT milk drink Free E

2202.90.20 - - Soya milk drink Free E

- - Non-aerated beverages ready for immediate consumption without


2202.90.30

  1. Free E

2202.90.90 - - Other Free E


22.03 Beer made from malt.

2203.00.10 - Stout and porter $1.70/litre A

2203.00.90 - Other, including ale $0.80/litre A



22.04

Wine of fresh grapes, including fortified wines; grape must other

than that of heading 20.09.
2204.10.00 - Sparkling wine Free E

- Other wine; grape must with fermentation prevented or arrested by the addition of alcohol:
2204.21 - - In containers holding 2 l or less:

- - - Wine:
2204.21.11 - - - - Of an alcoholic strength by volume not exceeding 15% vol Free E
2204.21.12 - - - - Of an alcoholic strength by volume exceeding 15% vol Free E

- - - Grape must:
2204.21.21 - - - - Of an alcoholic strength by volume not exceeding 15% vol Free E
2204.21.22 - - - - Of an alcoholic strength by volume exceeding 15% vol Free E
2204.29 - - Other:

- - - Wine:
2204.29.11 - - - - Of an alcoholic strength by volume not exceeding 15% vol Free E
2204.29.12 - - - - Of an alcoholic strength by volume exceeding 15% vol Free E

- - - Grape must:
2204.29.21 - - - - Of an alcoholic strength by volume not exceeding 15% vol Free E
2204.29.22 - - - - Of an alcoholic strength by volume exceeding 15% vol Free E
2204.30 - Other grape must:
2204.30.10 - - - - Of an alcoholic strength by volume not exceeding 15% vol Free E
2204.30.20 - - - - Of an alcoholic strength by volume exceeding 15% vol Free E




22.05

Vermouth and other wine of fresh grapes flavoured with plants or

aromatic substances.
2205.10 - In containers holding 2 ltr or less:


2C-Schedule-44



Heading H.S. Code Description Base Rates

Staging

Category



2205.10.10 - - - - Of an alcoholic strength by volume not exceeding 15% vol Free E

2205.10.20 - - - - Of an alcoholic strength by volume exceeding 15% vol Free E

2205.90 - Other:

2205.90.10 - - Of an alcoholic strength by volume not exceeding 15% vol Free E

2205.90.20 - - Of an alcoholic strength by volume exceeding 15% Free E



22.06

Other fermented beverages (for example, cider, perry, mead);

mixtures of fermented beverages and mixtures of fermented beverages and non-alcoholic beverages, not elsewhere specified or included.
2206.00.10 - Cider and perry Free E
2206.00.20 - Sake (rice wine) Free E
2206.00.30 - Toddy Free E

- Shandy of an alcoholic strength by volume exceeding 0.5% but not


2206.00.40


2206.00.50

exceeding 1% Free E

- Shandy of an alcoholic strength by volume exceeding 1% but not

exceeding 3% Free E


2206.00.90 - Other, including mead Free E



22.07


2207.10.00

Undenatured ethyl alcohol of an alcoholic strength by volume of

80% vol or higher; ethyl alcohol and other spirits, denatured, of any strength.

- Undenatured ethyl alcohol of an alcoholic strength by volume of

80% vol or higher Free E


2207.20 - Ethyl alcohol and other spirits, denatured, of any strength:

- - Denatured ethyl alcohol, including methylated spirits:

2207.20.11 - - - Ethyl alcohol strength by volume of exceeding 99% vol Free E

2207.20.19 - - - Other Free E

2207.20.90 - - Other Free E



22.08

Undenatured ethyl alcohol of an alcoholic strength by volume of less

than 80% vol; spirits, liqueurs and other spirituous beverages.
2208.20 - Spirits obtained by distilling grape wine or grape marc:

- - Brandy of an alcoholic strength by volume not exceeding 46%


2208.20.10

  1. Free E

2208.20.20 - - Brandy of an alcoholic strength by volume exceeding 46% vol Free E


2208.20.30 - - Other, of an alcoholic strength by volume not exceeding 46% vol Free E

2208.20.40 - - Other, of an alcoholic strength by volume exceeding 46% vol Free E

2208.30 - Whiskies:

2208.30.10 - - Of an alcoholic strength by volume not exceeding 46% vol Free E

2208.30.20 - - Of an alcoholic strength by volume exceeding 46% vol Free E

2208.40 - Rum and tafia:

2208.40.10 - - Of an alcoholic strength by volume not exceeding 46% vol Free E

2208.40.20 - - Of an alcoholic strength by volume exceeding 46% vol Free E

2208.50 - Gin and Geneva:

2208.50.10 - - Of an alcoholic strength by volume not exceeding 46% vol Free E

2208.50.20 - - Of an alcoholic strength by volume exceeding 46% vol Free E

2208.60 - Vodka:

2208.60.10 - - Of an alcoholic strength by volume not exceeding 46% vol Free E

2208.60.20 - - Of an alcoholic strength by volume exceeding 46% vol Free E

2208.70 - Liqueurs and cordials:

2208.70.10 - - Of an alcoholic strength by volume not exceeding 57% vol Free E


2C-Schedule-45



Heading H.S. Code Description Base Rates

Staging

Category



2208.70.20 - - Of an alcoholic strength by volume exceeding 57% vol Free E

2208.90 - Other:



2208.90.10


2208.90.20


2208.90.30


2208.90.40

- - Medicated samsu of an alcoholic strength by volume not exceeding 40% vol

- - Medicated samsu of an alcoholic strength by volume exceeding

40% vol

- - Other samsu of an alcoholic strength by volume not exceeding

40% vol

- - Other samsu of an alcoholic strength by volume exceeding 40%

vol

- - Arrack and pineapple spirit of an alcoholic strength by volume

$8 per litre of

  1. A

$8 per litre of

  1. A

$8 per litre of

  1. A

$8 per litre of

  1. A

2208.90.50


2208.90.60


2208.90.70


2208.90.80

not exceeding 40% vol Free E

- - Arrack and pineapple spirit of an alcoholic strength by volume

exceeding 40% vol Free E

- - Bitters and similar beverages of an alcoholic strength not

exceeding 57% vol Free E

- - Bitters and similar beverages of an alcoholic strength exceeding

57% vol Free E


2208.90.90 - - Other Free E


22.09 2209.00.00 Vinegar and substitutes for vinegar obtained from acetic acid. Free E


Chapter 23

Residues and waste from the food industries; prepared animal

fodder



23.01

Flours, meals and pellets, of meat or meat offal, of fish or of

crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves.
2301.10.00 - Flours, meals and pellets, of meat or meat offal; greaves Free E

- Flours, meals and pellets, of fish or of crustaceans, molluscs or


2301.20.00

other aquatic invertebrates Free E




23.02

Bran, sharps and other residues, whether or not in the form of pellets,

derived from the sifting, milling or other working of cereals or of leguminous plants.
2302.10.00 - Of maize (corn) Free E
2302.20.00 - Of rice Free E
2302.30.00 - Of wheat Free E
2302.40.00 - Of other cereals Free E
2302.50.00 - Of leguminous plants Free E




23.03

Residues of starch manufacture and similar residues, beet-pulp,

bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets.
2303.10 - Residues of starch manufacture and similar residues:
2303.10.10 - - of manioc (cassava) or sago Free E
2303.10.90 - - Other Free E
2303.20.00 - Beet-pulp, bagasse and Other waste of sugar manufacture Free E
2303.30.00 - Brewing or distilling dregs and waste Free E


2C-Schedule-46



Heading H.S. Code Description Base Rates

Staging

Category




23.04 2304.00.00

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of soya-bean oil. Free E




23.05 2305.00.00

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of ground-nut oil. Free E




23.06

Oil-cake and other solid residues, whether or not ground or in the

form of pellets, resulting from the extraction of vegetable fats or oils, other than those of heading 23.04 or 23.05.
2306.10.00 - Of cotton seeds Free E
2306.20.00 - Of linseed Free E
2306.30.00 - Of sunflower seeds Free E

- Of rape or colza seeds:
2306.41.00 - - of low erucic acid rape or colza seeds Free E
2306.49.00 - - Other Free E
2306.50.00 - Of coconut or copra Free E
2306.60.00 - Of palm nuts or kernels Free E
2306.70.00 - Of maize (corn) germ Free E
2306.90 - Other:
2306.90.10 - - of safflower seed meal Free E
2306.90.90 - - Other Free E



23.07 2307.00.00 Wine lees; argol. Free E



23.08 2308.00.00

Vegetable materials and vegetable waste, vegetable residues and by-

products, whether or not in the form of pellets, of a kind used in

animal feeding, not elsewhere specified or included. Free E



23.09 Preparations of a kind used in animal feeding.

2309.10 - Dog or cat food, put up for retail sale:

2309.10.10 - - Containing Meat Free E

2309.10.90 - - Other Free E

2309.90 - Other:

- - Complete feed:

2309.90.11 - - - for poultry Free E

2309.90.12 - - - for swine Free E

2309.90.13 - - - Prawn feed Free E

2309.90.19 - - - Other Free E

2309.90.20 - - Premixes, feed supplements and feed additives Free E

2309.90.30 - - Other, Containing Meat Free E

2309.90.90 - - Other Free E


Chapter 24

Tobacco and manufactured tobacco substitutes


24.01 Unmanufactured tobacco; tobacco refuse.

2401.10 - Tobacco, not stemmed/stripped:

2401.10.10 - - Virginia type, flue-cured Free E

2401.10.20 - - Virginia type, not flue-cured Free E

2401.10.30 - - Other, flue-cured Free E

2401.10.90 - - Other, not flue-cured Free E

2401.20 - Tobacco, partly or wholly stemmed/stripped:


2C-Schedule-47



Heading H.S. Code Description Base Rates

Staging

Category



2401.20.10 - - Virginia type, flue-cured Free E

2401.20.20 - - Virginia type, not flue-cured Free E

2401.20.30 - - Oriental type Free E

2401.20.40 - - Burley type Free E

2401.20.50 - - Other, flue-cured Free E

2401.20.90 - - Other, not flue-cured Free E

2401.30 - Tobacco refuse:

2401.30.10 - - Tobacco stems Free E

2401.30.90 - - Other Free E



24.02

Cigars, cheroots, cigarillos and cigarettes, of tobacco or of tobacco

substitutes.
2402.10.00 - Cigars, cheroots and cigarillos, Containing Tobacco Free E
2402.20 - Cigarettes containing tobacco:
2402.20.10 - - Beedies Free E
2402.20.90 - - Other Free E
2402.90 - Other:
2402.90.10 - - Cigars, cheroots and cigarillos of Tobacco substitutes Free E
2402.90.20 - - Cigarettes of Tobacco substitutes Free E




24.03


2403.10

Other manufactured tobacco and manufactured tobacco substitutes;

“homogenised” or “reconstituted” tobacco; tobacco extracts and essences.

- Smoking tobacco, whether or not containing tobacco substitutes in

any proportion:

- - Packed for retail sale:


2403.10.11 - - - Blended Tobacco Free E

2403.10.19 - - - Other Free E

- - Other manufactured tobacco for cigarette making:

2403.10.21 - - - Blended Tobacco Free E

2403.10.29 - - - Other Free E

2403.10.90 - - Other Free E

- Other:

2403.91.00 - - “Homogenised’’or “reconstituted” tobacco Free E

2403.99 - - Other:

2403.99.10 - - - Tobacco extracts and essences Free E

2403.99.30 - - - Manufactured Tobacco substitutes Free E

2403.99.40 - - - Snuff Free E

2403.99.50 - - - Smokeless Tobacco, including chewing and sucking Tobacco Free E

2403.99.60 - - - Ang Hoon Free E

2403.99.90 - - - Other Free E


Chapter 25

Salt; sulphur; earths and stone; plastering materials, lime and

cement



25.01

Salt (including table salt and denatured salt) and pure sodium

chloride, whether or not in aqueous solution or containing added anti- caking or free-flowing agents; sea water.
2501.00.10 - Table salt Free E

- Rock salt, non processed, solid or aqueous solution:


2C-Schedule-48



Heading H.S. Code Description Base Rates

Staging

Category




2501.00.21

- - Salt containing at least 94.7% of sodium chloride calculated on a

dry basis in packages of a net weight of 50 kg or more Free E


2501.00.29 - - Other Free E

- Other salt containing at least 96% sodium chloride, in bulk:

2501.00.31 - - Pure salt Free E

2501.00.32 - - Other, in packages of 50 kg or more Free E

2501.00.33 - - Other, in packages of less than 50 kg Free E

2501.00.90 - Other Free E


25.02 2502.00.00 Unroasted iron pyrites. Free E



25.03 2503.00.00

Sulphur of all kinds, other than sublimed sulphur, precipitated

sulphur and colloidal sulphur. Free E



25.04 Natural graphite.

2504.10.00 - In powder or in flakes Free E

2504.90.00 - Other Free E



25.05

Natural sands of all kinds, whether or not coloured, other than metal-

bearing sands of Chapter 26.
2505.10.00 - Silica sands and quartz sands Free E
2505.90.00 - Other Free E




25.06

Quartz (other than natural sands); quartzite, whether or not roughly

trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2506.10.00 - Quartz Free E

- Quartzite:
2506.21.00 - - Crude or roughly trimmed Free E
2506.29.00 - - Other Free E



25.07 2507.00.00 Kaolin and other kaolinic clays, whether or not calcined. Free E



25.08

Other clays (not including expanded clays of heading 68.06),

andalusite, kyanite and sillimanite, whether or not calcined; mullite;

chamotte or dinas earths.
2508.10.00 - Bentonite Free E
2508.20.00 - Decolourising earths and fuller's earth Free E
2508.30.00 - Fire-clay Free E
2508.40.00 - Other clays Free E
2508.50.00 - Andalusite, kyanite and sillimanite Free E
2508.60.00 - Mullite Free E
2508.70.00 - Chamotte or dinas earths Free E



25.09 2509.00.00 Chalk. Free E



25.10

Natural calcium phosphates, natural aluminium calcium phosphates

and phosphatic chalk.
2510.10 - Unground:
2510.10.10 - - Apatite Free E
2510.10.90 - - Other Free E
2510.20 - Ground:
2510.20.10 - - Apatite Free E


2C-Schedule-49



Heading H.S. Code Description Base Rates

Staging

Category



2510.20.90 - - Other Free E



25.11

Natural barium sulphate (barytes); natural barium carbonate

(witherite), whether or not calcined, other than barium oxide of heading 28.16.
2511.10.00 - Natural barium sulphate (barytes) Free E
2511.20.00 - Natural barium carbonate (witherite) Free E




25.12 2512.00.00

Siliceous fossil meals (for example, kieselguhr, tripolite and

diatomite) and similar siliceous earths, whether or not calcined, of an

apparent specific gravity of 1 or less. Free E




25.13


2513.11.00

Pumice stone; emery; natural corundum, natural garnet and other

natural abrasives, whether or not heat-treated.

- Pumice stone:

- - Crude or in irregular pieces, including crushed pumice

(“bimskies”) Free E


2513.19.00 - - Other Free E

- Emery, Natural corundum, Natural garnet and Other Natural


2513.20.00

  1. Free E


25.14 2514.00.00

Slate, whether or not roughly trimmed or merely cut, by sawing or

otherwise, into blocks or slabs of a rectangular (including square)

  1. Free E


25.15

Marble, travertine, ecaussine and other calcareous monumental or

building stone of an apparent specific gravity of 2.5 or more, and alabaster, whether or not roughly trimmed or merely cut, by sawing

or otherwise, into blocks or slabs of a rectangular (including square)

shape

- Marble and travertine:
2515.11.00 - - Crude or roughly trimmed Free E

- - Merely cut, by sawing or otherwise, into blocks or slabs of a


2515.12

rectangular (including square) shape:


2515.12.10 - - - blocks Free E

2515.12.20 - - - slabs Free E

- Ecaussine and other calcareous monumental or building stone;


2515.20.00

  1. Free E


25.16

Granite, porphyry, basalt, sandstone and other monumental or

building stone, whether or not roughly trimmed or merely cut, by sawing or otherwise, into blocks or slabs of a rectangular (including square) shape.
2516.11.00 - - Crude or roughly trimmed Free E

- - Merely cut, by sawing or otherwise, into blocks or slabs of a


2516.12

rectangular (including square) shape:


2516.12.10 - - - blocks Free E

2516.12.20 - - - slabs Free E

- Sandstone:

2516.21.00 - - Crude or roughly trimmed Free E

- - Merely cut, by sawing or otherwise, into blocks or slabs of A<