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EAC PublicationEAST AFRICAN COMMUNITYCOMMON EXTERNAL TARIFF2017 VERSION
EAC CUSTOMS UNIONCOMMON EXTERNAL TARIFF2017 VERSIONANNEX 1 TO THE PROTOCOL ON THE ESTABLISHMENT OFTHE EAST AFRICAN COMMUNITY CUSTOMS UNIONHarmonised Commodity Description and Coding System(Version 2017)2
TABLE OF CONTENTSIntroductionGeneral interpretation rules for the classification of goodsAbbreviations and SymbolsSCHEDULE 1SECTION ILIVE ANIMALS; ANIMAL PRODUCTSSection Notes.1Live animals.2Meat and edible meat offal.3Fish and crustaceans, molluscs and other aquatic invertebrates.4Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified orincluded.5Products of animal origin, not elsewhere specified or included.SECTION IIVEGETABLE PRODUCTSSection Note.6Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage.7Edible vegetables and certain roots and tubers.8Edible fruit and nuts; peel of citrus fruit or melons.9Coffee, tea, maté and spices.10 Cereals.11 Products of the milling industry; malt; starches; inulin; wheat gluten.12 Oil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; strawand fodder.13 Lac; gums, resins and other vegetable saps and extracts.14 Vegetable plaiting materials; vegetable products not elsewhere specified or included.3
SECTION IIIANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGEPRODUCTS; PREPARED EDIBLE FATS;ANIMAL OR VEGETABLE WAXES15 Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetablewaxes.SECTION IVPREPARED FOODSTUFFS;BEVERAGES, SPIRITS AND VINEGAR; TOBACCOAND MANUFACTURED TOBACCO SUBSTITUTESSection Note.16 Preparations of meat, of fish or of crustaceans, molluscs or other aquatic invertebrates.17 Sugars and sugar confectionery.18 Cocoa and cocoa preparations.19 Preparations of cereals, flour, starch or milk; pastrycooks' products.20 Preparations of vegetables, fruit, nuts or other parts of plants.21 Miscellaneous edible preparations.22 Beverages, spirits and vinegar.23 Residues and waste from the food industries; prepared animal fodder.24 Tobacco and manufactured tobacco substitutes.SECTION VMINERAL PRODUCTS25 Salt; sulphur; earths and stone; plastering materials, lime and cement.26 Ores, slag and ash.27 Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes.4
SECTION VIPRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIESSection Notes.28 Inorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactiveelements or of isotopes.29 Organic chemicals.30 Pharmaceutical products.31 Fertilisers.32 Tanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paintsand varnishes; putty and other mastics; inks.33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations.34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes,prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dentalwaxes" and dental preparations with a basis of plaster.35 Albuminoidal substances; modified starches; glues; enzymes.36 Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations.37 Photographic or cinematographic goods.38 Miscellaneous chemical products.SECTION VIIPLASTICS AND ARTICLES THEREOF;RUBBER AND ARTICLES THEREOFSection Notes.39 Plastics and articles thereof.40 Rubber and articles thereof.5
SECTION VIIIRAW HIDES AND SKINS, LEATHER, FURSKINS AND ARTICLESTHEREOF; SADDLERY AND HARNESS; TRAVEL GOODS,HANDBAGS AND SIMILAR CONTAINERS; ARTICLES OF ANIMAL GUT(OTHER THAN SILK-WORM GUT)41 Raw hides and skins (other than furskins) and leather.42 Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animalgut (other than silk-worm gut).43 Furskins and artificial fur; manufactures thereof.SECTION IXWOOD AND ARTICLES OF WOOD; WOOD CHARCOAL;CORK AND ARTICLES OF CORK; MANUFACTURES OF STRAW,OF ESPARTO OR OF OTHER PLAITING MATERIALS;BASKETWARE AND WICKERWORK44 Wood and articles of wood; wood charcoal.45 Cork and articles of cork.46 Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork.SECTION XPULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL;RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD;PAPER AND PAPERBOARD AND ARTICLES THEREOF47 Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard.48 Paper and paperboard; articles of paper pulp, of paper or of paperboard.49 Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts andplans.6
SECTION XITEXTILES AND TEXTILE ARTICLESSection Notes.50 Silk.51 Wool, fine or coarse animal hair; horsehair yarn and woven fabric.52 Cotton.53 Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn.54 Man-made filaments; strip and the like of man-made textile materials.55 Man-made staple fibres.56 Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof.57 Carpets and other textile floor coverings.58 Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery.59 Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use.60 Knitted or crocheted fabrics.61 Articles of apparel and clothing accessories, knitted or crocheted.62 Articles of apparel and clothing accessories, not knitted or crocheted.63 Other made up textile articles; sets; worn clothing and worn textile articles; rags.SECTION XIIFOOTWEAR, HEADGEAR, UMBRELLAS, SUN UMBRELLAS,WALKING-STICKS, SEAT-STICKS, WHIPS, RIDING-CROPS ANDPARTS THEREOF; PREPARED FEATHERS AND ARTICLES MADETHEREWITH; ARTIFICIAL FLOWERS; ARTICLES OF HUMAN HAIR64 Footwear, gaiters and the like; parts of such articles.65 Headgear and parts thereof.66 Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof.67 Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of humanhair.7
SECTION XIIIARTICLES OF STONE, PLASTER, CEMENT, ASBESTOS, MICAOR SIMILAR MATERIALS; CERAMIC PRODUCTS;GLASS AND GLASSWARE68 Articles of stone, plaster, cement, asbestos, mica or similar materials.69 Ceramic products.70 Glass and glassware.SECTION XIVNATURAL OR CULTURED PEARLS, PRECIOUS OR SEMI-PRECIOUSSTONES, PRECIOUS METALS, METALS CLAD WITH PRECIOUS METALAND ARTICLES THEREOF; IMITATION JEWELLERY; COIN71 Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with preciousmetal and articles thereof; imitation jewellery; coin.SECTION XVBASE METALS AND ARTICLES OF BASE METALSection Notes.72 Iron and steel.73 Articles of iron or steel.74 Copper and articles thereof.75 Nickel and articles thereof.76 Aluminium and articles thereof.77 (Reserved for possible future use in the Harmonized System)78 Lead and articles thereof.79 Zinc and articles thereof.80 Tin and articles thereof.81 Other base metals; cermets; articles thereof.82 Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal.83 Miscellaneous articles of base metal.8
SECTION XVIMACHINERY AND MECHANICAL APPLIANCES;ELECTRICAL EQUIPMENT; PARTS THEREOF; SOUND RECORDERS ANDREPRODUCERS, TELEVISION IMAGE AND SOUND RECORDERS ANDREPRODUCERS, AND PARTS AND ACCESSORIES OF SUCH ARTICLESSection Notes.84 Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof.85 Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television imageand sound recorders and reproducers, and parts and accessories of such articles.SECTION XVIIVEHICLES, AIRCRAFT, VESSELS AND ASSOCIATEDTRANSPORT EQUIPMENTSection Notes.86 Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittingsand parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds.87 Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof.88 Aircraft, spacecraft, and parts thereof.89 Ships, boats and floating structures.SECTION XVIIIOPTICAL, PHOTOGRAPHIC, CINEMATOGRAPHIC, MEASURING,CHECKING, PRECISION, MEDICAL OR SURGICAL INSTRUMENTSAND APPARATUS; CLOCKS AND WATCHES; MUSICAL INSTRUMENTS;PARTS AND ACCESSORIES THEREOF90 Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments andapparatus; parts and accessories thereof.91 Clocks and watches and parts thereof.92 Musical instruments; parts and accessories of such articles.SECTION XIXARMS AND AMMUNITION; PARTS AND ACCESSORIES THEREOF93 Arms and ammunition; parts and accessories thereof.9
SECTION XXMISCELLANEOUS MANUFACTURED ARTICLES94 Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps andlighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like;prefabricated buildings.95 Toys, games and sports requisites; parts and accessories thereof.96 Miscellaneous manufactured articles.SECTION XXIWORKS OF ART, COLLECTORS' PIECES AND ANTIQUES97 Works of art, collectors' pieces and antiques.98 Services.99 (Reserved for special uses by Contracting Parties)SCHEDULE 2List of Sensitive Items10
INTRODUCTIONThis publication contains the following:The text of the Nomenclature established under the International Convention on the Harmonized CommodityDescription and Coding System, approved by the Customs Co-operation Council on June 1983, amended as atst1 January 2017.The Handbook includes the General Rules for the Interpretation of the Harmonized System, abbreviations andsymbols, Section, Chapter and Subheading Notes, and the headings and subheadings.Each heading is identified by four digits, the first two indicating the Chapter number and the second two thenumerical order in which the heading appears within the Chapter.The heading numbers are shown in the first column. The second column contains the eight-digit codes of theHarmonized System as transposed at the EAC level. The third column contains the text of the headings in boldand the texts of subheadings. The fourth column contains units of quantity for use when reporting statisticsbased on the Harmonized System. The fifth column contains applicable Common External Tariff rates.The Handbook comprises Schedule 1 with duty rates under the three-band tax structure and Schedule 2 withduty rates of sensitive items.The fifth column of Schedule 1 contains applicable Common External Tariff rates and where the abbreviation “SI”(Sensitive Items) appears the applicable duty rates shall be those specified in Schedule 2.GENERAL INTERPRETATION RULES FOR THE CLASSIFICATION OF GOODSClassification of goods in the Nomenclature shall be governed by the following principles :1.The titles of Sections, Chapters and sub-Chapters are provided for ease of reference only; for legalpurposes, classification shall be determined according to the terms of the headings and any relative Sectionor Chapter Notes and, provided such headings or Notes do not otherwise require, according to the followingprovisions :2.(a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete orunfinished, provided that, as presented, the incomplete or unfinished article has the essential characterof the complete or finished article. It shall also be taken to include a reference to that article completeor finished (or falling to be classified as complete or finished by virtue of this Rule), presentedunassembled or disassembled.(b) Any reference in a heading to a material or substance shall be taken to include a reference to mixturesor combinations of that material or substance with other materials or substances. Any reference togoods of a given material or substance shall be taken to include a reference to goods consisting whollyor partly of such material or substance. The classification of goods consisting of more than onematerial or substance shall be according to the principles of Rule 3.3.When by application of Rule 2 (b) or for any other reason, goods are, prima facie, classifiable under two ormore headings, classification shall be effected as follows :(a)The heading which provides the most specific description shall be preferred to headings providing amore general description. However, when two or more headings each refer to part only of thematerials or substances contained in mixed or composite goods or to part only of the items in a set putup for retail sale, those headings are to be regarded as equally specific in relation to those goods,even if one of them gives a more complete or precise description of the goods.(b)Mixtures, composite goods consisting of different materials or made up of different components, andgoods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classifiedas if they consisted of the material or component which gives them their essential character, insofar asthis criterion is applicable.11
(c)When goods cannot be classified by reference to 3 (a) or 3 (b), they shall be classified under theheading which occurs last in numerical order among those which equally merit consideration.4.Goods which cannot be classified in accordance with the above Rules shall be classified under the headingappropriate to the goods to which they are most akin.5.In addition to the foregoing provisions, the following Rules shall apply in respect of the goods referred totherein :6.(a)Camera cases, musical instrument cases, gun cases, drawing instrument cases, necklace cases andsimilar containers, specially shaped or fitted to contain a specific article or set of articles, suitable forlong-term use and presented with the articles for which they are intended, shall be classified with sucharticles when of a kind normally sold therewith. This Rule does not, however, apply to containers whichgive the whole its essential character;(b)Subject to the provisions of Rule 5 (a) above, packing materials and packing containers presented withthe goods therein shall be classified with the goods if they are of a kind normally used for packing suchgoods. However, this provision is not binding when such packing materials or packing containers areclearly suitable for repetitive use.For legal purposes, the classification of goods in the subheadings of a heading shall be determinedaccording to the terms of those subheadings and any related Subheading Notes and, mutatis mutandis, tothe above Rules, on the understanding that only subheadings at the same level are comparable. For thepurposes of this Rule the relative Section and Chapter Notes also apply, unless the context otherwiserequires.12
ABBREVIATIONS AND SYMBOLSACASTMBq- alternating current- Arican Society for Testing Material- bcquerel- degree(s) Celsius- cubic centimetre(s)- centigram(s)- centimetre(s)- square centimetre(s)- cubic centimetre(s)- centinewton(s)- direct current- exempt- gram(s)- General- hertz- infra-red- kilocalorie(s)- kilogram(s)- kilogram force- kilonewton(s)- kilopascal(s)- kilovolt(s)- kilovolt- ampere(s)- kilovolt- ampere(s)- reactive- kilowatt(s)- litre(s)- metre(s)- meta- square metre(s)- microcune- millimetre(s)- millinewton(s)- megapascal(s)- newton(s)- Number- ortho- para- tonne(s)- units- pairs- ultra-violet- volt(s)- volume- watt(s)- percent- x degree(s)- Sensitive Item (see Schedule �Examples1500 g/mo15 C2-means one thousand five hundred grams per square metremeans fifteen degrees Celsius13
Section ILIVE ANIMALS; ANIMAL PRODUCTSNotes.1.- Any reference in this Section to a particular genus or species of an animal, except where the contextotherwise requires, includes a reference to the young of that genus or species.2.- Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" productsalso covers products which have been dehydrated, evaporated or freeze-dried.Chapter 1Live animalsNote.1.- This Chapter covers all live animals except:(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06, 03.07 or 03.08;(b) Cultures of micro-organisms and other products of heading 30.02; and(c) Animals of heading 95.08.HeadingNo.H.S.DescriptionCode/TariffNo.Unit ofQuantityRate0101.21.00 -- Pure-bred breeding animalsu0%0101.29.00 -- Otheru25%0101.30.10 --- Pure-bred breeding animalsu0%0101.30.90 --- Otheru25%01.01Live horses, asses, mules and hinnies.- Horses:- Asses:- Other:01.020101.90.10--- Pure-bred breeding animalsu0%0101.90.90--- Otheru25%0102.21.00 -- Pure-bred breeding animalsu0%0102.29.00 -- Otheru25%Live bovine animals.- Cattle:14
HeadingNo.H.S.DescriptionCode/TariffNo.Unit ofQuantityRate0102.31.00 -- Pure-bred breeding animalsu0%0102.39.00 -- Otheru25%- Buffalo:- Other:0102.90.10--- Pure-bred breeding animalsu0%0102.90.90--- Otheru25%u0%01.03Live swine.0103.10.00- Pure-bred breeding animals- Other:0103.91.00-- Weighing less than 50 kgu25%0103.92.00-- Weighing 50 kg or moreu25%01.04Live sheep and goats.- Sheep:0104.10.10--- Pure-bred breeding animalsu0%0104.10.90--- Otheru25%- Goats:0104.20.10--- Pure-bred breeding animalsu0%0104.20.90---Otheru25%01.05Live poultry, that is to say, fowls of the species Gallusdomesticus, ducks, geese, turkeys and guinea fowls.- Weighing not more than 185 g:0105.11.00-- Fowls of the species Gallus domesticusu0%0105.12.00-- Turkeys:u0%0105.13.00 -- Ducksu25%0105.14.00 -- Geeseu25%0105.15.00 -- Guinea fowlsu25%- Other:0105.94.00-- Fowls of the species Gallus domesticusu25%0105.99.00-- Otheru25%15
HeadingNo.01.06H.S.DescriptionCode/TariffNo.Unit ofQuantityRateu25%0106.12.00 -- Whales, dolphins and porpoises (mammals of the orderu25%0106.13.00 -- Camels and other camelids (Camelidaeu25%0106.14.00 -- Rabbits and haresu25%0106.19.00-- Otheru25%0106.20.00- Reptiles (including snakes and turtles)u25%0106.00.00Other live animals.- Mammals:0106.11.00-- PrimatesCetacea); manatees and dugongs (mammals of the orderSirenia); seals, sea lions and walruses (mammals of thesuborder Pinnipedia)- Birds:0106.31.00-- Birds of preyu25%0106.32.00-- Psittaciformes (including parrots, parakeets, macaws andcockatoos)u25%0106.33.00 -- Ostriches; emus (Dromaius novaehollandiae)u25%0106.39.00u25%0106.41.00 -- Beesu25%0106.49.00 -- Otheru25%0106.90.00u25%-- Other- Insects:- Other16
Chapter 2Meat and edible meat offalNote.1.-This Chapter does not cover:(a)Products of the kinds described in headings. 02.01 to 02.08 or 02.10, unfit or unsuitable for humanconsumption;(b)Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or(c)Animal fat, other than products of heading 02.09 (Chapter 15).HeadingNo.H.S.DescriptionCode/Tariff No.02.01Unit ofQuantityRateMeat of bovine animals, fresh or chilled.0201.10.00- Carcasses and half-carcasseskg25%0201.20.00- Other cuts with bone inkg25%0201.30.00- Bonelesskg25%02.02Meat of bovine animals, frozen.0202.10.00- Carcasses and half-carcasseskg25%0202.20.00- Other cuts with bone inkg25%0202.30.00- Bonelesskg25%02.03Meat of swine, fresh, chilled or frozen.- Fresh or chilled:0203.11.00-- Carcasses and half-carcasseskg25%0203.12.00-- Hams, shoulders and cuts thereof, with bone inkg25%0203.19.00-- Otherkg25%- Frozen:0203.21.00-- Carcasses and half-carcasseskg25%0203.22.00-- Hams, shoulders and cuts thereof, with bone inkg25%0203.29.00-- Otherkg25%kg25%02.04Meat of sheep or goats, fresh, chilled or frozen.0204.10.00- Carcasses and half-carcasses of lamb, fresh or chilled- Other meat of sheep, fresh or chilled:17
HeadingNo.H.S.DescriptionCode/Tariff No.Unit ofQuantityRate0204.21.00-- Carcasses and half-carcasseskg25%0204.22.00-- Other cuts with bone inkg25%0204.23.00-- Bonelesskg25%0204.30.00- Carcasses and half-carcasses of lamb, frozenkg25%- Other meat of sheep, frozen:02.050204.41.00-- Carcasses and half-carcasseskg25%0204.42.00-- Other cuts with bone inkg25%0204.43.00-- Bonelesskg25%0204.50.00- Meat of goatskg25%0205.00.00Meat of horses, asses, mules or hinnies, fresh, chilledor wine,sheep,goats,horses,asses, mules or hinnies,fresh chilled orfrozen.0206.10.00- Of bovine animals, fresh or chilled- Of bovine animals, frozen:0206.21.00-- Tongueskg25%0206.22.00-- Liverskg25%0206.29.00-- Otherkg25%0206.30.00- Of swine, fresh or chilledkg25%- Of swine, frozen:0206.41.00-- Liverskg25%0206.49.00-- Otherkg25%0206.80.00- Other, fresh or chilledkg25%0206.90.00- Other, frozenkg25%02.07Meat 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 chilledkg25%0207.12.00-- Not cut in pieces, frozenkg25%0207.13.00-- Cuts and offal, fresh or chilledkg25%18
HeadingNo.H.S.DescriptionCode/Tariff No.0207.14.00-- Cuts and offal, frozenUnit ofQuantityRatekg25%- Of turkeys:0207.24.00-- Not cut in pieces, fresh or chilledkg25%0207.25.00-- Not cut in pieces, frozenkg25%0207.26.00-- Cuts and offal, fresh or chilledkg25%0207.27.00-- Cuts and offal, frozenkg25%- Of ducks:0207.41.00-- Not cut in pieces, fresh or chilledkg25%0207.42.00-- Not cut in pieces, frozenkg25%0207.43.00-- Fatty livers, fresh or chilledkg25%0207.44.00-- Other, fresh or chilledkg25%0207.45.00-- Other, frozenkg25%- Of geese:0207.51.00-- Not cut in pieces, fresh or chilledkg25%0207.52.00-- Not cut in pieces, frozenkg25%0207.53.00-- Fatty livers, fresh or chilledkg25%0207.54.00-- Other, fresh or chilledkg25%0207.55.00-- Other, frozenkg25%0207.60.00- Of guinea fowlskg25%02.0802.09Other meat and edible meat offal, fresh, chilled orfrozen.0208.10.00- Of rabbits or hareskg25%0208.30.00- Of primateskg25%0208.40.00- Of whales, dolphins and porpoises (mammals of the orderCetacea); of manatees and dugongs (mammals of theorder Sirenia); of seals, sea lions and walruses (mammalsof the suborder Pinnipedia)kg25%0208.50.00- Of reptiles (including snakes and turtles)kg25%0208.60.00- Of camels and other camelids (Camelidae)kg25%0208.90.00- Otherkg25%Pig fat, free of lean meat, and poultry fat, not renderedor otherwise extracted, fresh, chilled, frozen, salted, inbrine, dried or smoked.19
HeadingNo.H.S.DescriptionCode/Tariff No.Unit ofQuantityRate0209.10.00- Of pigskg25%0209.90.00- Otherkg25%02.10Meat and edible meat offal, salted, in brine, dried orsmoked; edible flours and meals of meat or meat offal.- Meat of swine:0210.11.00-- Hams, shoulders and cuts thereof, with bone inkg25%0210.12.00-- Bellies (streaky) and cuts thereofkg25%0210.19.00-- Otherkg25%0210.20.00- Meat of bovine animalskg25%- Other, including edible flours and meals of meat or meatoffal:0210.91.00-- Of primateskg25%0210.92.00-- Of whales, dolphins and porpoises (mammals of theorder Cetacea); of manatees and dugongs (mammals ofthe order Sirenia); of seals, sea lions and walruses(mammals of the suborder Pinnipedia)kg25%0210.93.00-- Of reptiles (including snakes and turtles)kg25%0210.99.00-- Otherkg25%20
Chapter 3Fish and crustaceans, molluscs and otheraquatic invertebratesNotes.1.-2.-This Chapter does not cover:(a)Mammals heading 01.06;(b)Meat of mammals of heading 01.06 (heading 02.08 or 02.10);(c )Fish (including livers ,roes and milt thereof) or crustaceans, molluscs or other aquatic invertebrates,dead and unfit or unsuitable for human consumption by reason of either their species of theircondition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquaticinvertebrates, unfit for human consumption (heading 23.01); or(d)Caviar or caviar substitutes prepared from fish eggs (heading 16.04).In this Chapter the term "pellets" means products which have been agglomerated either directly bycompression or by the addition of a small quantity of nUnit ofQuantityRate0301.11.00 -- Freshwaterkg25%0301.19.00 -- Otherkg25%0301.91.00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchuschrysogaster)kg25%0301.92.00 -- Eels (Anguilla spp.)kg25%0301.93.00 --kg25%kg25%0301.95.00 --Southern Bluefin tunas (Thunus maccoyii)kg25%0301.99.00 -- Otherkg25%Live fish.- Ornamental fish:- Other live donidellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp0301.94.00 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnusorientalis)03.02Fish, fresh or chilled, excluding fish fillets and other fish meat of heading.- Salmonidae, excluding edible fish offal of subheadings 0302.91 to 0302.99:21
HeadingH.S.No.Code/TariffNo.DescriptionUnit ofQuantityRate0302.11.00 -- Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchusaguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchuschrysogaster)kg25%0302.13.00 -- Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha,Oncorhynchusketa, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou andOncorhynchus rhodurus)kg25%0302.14.00 -- Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)kg25%0302.19.00 -- Otherkg25%0302.21.00 -- Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossusstenolepis)kg25%0302.22.00 -- Plaice (Pleuronectes platessa)kg25%0302.23.00 -- Sole (Solea spp.)kg25%0302.24.00 -- Turbots (Psetta maxima)kg25%0302.29.00 -- Otherkg25%0302.31.00 -- Albacore or longfinned tunas (Thunnus alalunga)kg25%0302.32.00 -- Yellowfin tunas (Thunnus albacares)kg25%0302.33.00 -- Skipjack or stripe-bellied bonitokg25%0302.34.00 -- Bigeye tunas (Thunnus obesus)kg25%0302.35.00 -- Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis)kg25%0302.36.00 -- Southern bluefin tunas ( Thunnus maccoyii)kg25%0302.39.00 -- Otherkg25%kg25%-Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae andCitharidae), excluding edible fish offal of Subheadings 0302.91 to 0302.99:- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus(Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to0302.99:-Herrings (Clupea harengus, Clupea pallasii), anchovies (Engraulis spp.), sardines(Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats(Sprattus sprattus), mackerel (Scomber scombrus, Scomber australasicus, Scomberjaponicus),Indian mackerels (Rastrelliger spp.), seerfishes (Scomberomorus spp.),jack and horse mackerel (Trachurus spp.), jacks, crevalles (Caranx spp.), cobia(Rachycentron canadum), silver pomfrets (Pampus spp.), Pacific saury (Cololabissaira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphiasgladius),Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins,sailfishes,spearfish (Istiophoridae), excluding edible fish offal of subheadings 0302.91 to0302.99:0302.41.00 -- Herrings (Cluppea harengus, Clupea pallasii)22
HeadingH.S.No.Code/TariffNo.DescriptionUnit ofQuantityRate0302.42.00 -- Anchovies (Engraulis spp.)kg25%0302.43.00 -- Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brislingor sprats (Sprattus sprattus)kg25%0302.44.00 -- Mackerel (Scomber scombrus, Scomber australasicus, Scomberkg25%0302.45.00 -- Jack and horse mackerel (Trachurus spp.)kg25%0302.46.00 -- Cobia (Rachycentron canadum)kg25%0302.47.00 -- Swordfish (Xiphias gladius)kg25%0302.49.00 --Otherkg25%0302.51.00 -- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)kg25%0302.52.00 -- Haddock (Melanogrammus aeglefinus)kg25%0302.53.00 -- Coalfish (Pollachius virens)kg25%0302.54.00 -- Hake (Merluccius spp., Urophycis spp.)kg25%0302.55.00 -- Alaska Pollack (Theragra chalcogramma).kg25%0302.56.00 -- Blue whitings (Micromesistius poutassou, Micromesistiuskg25%kg25%0302.71.00 -- Tilapias (Oreochromis spp.)kg25%0302.72.00 -- Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.)kg25%0302.73.00 -- Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypoph-thalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeospp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.)kg25%0302.74.00 -- Eels (Anguilla spp.)kg25%0302.79.00 -- Otherkg25%kg25%japonicus)- Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae,Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fishoffal of subheadings 0302.91 to 0302.99:australis)0302.59.00 -- Other- Tilapias (Oreochromis spp.), catfish (Pangasius spp., Silurus spp., Clarias spp.,Ictalurus spp.), carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus,Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla,Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.), eels(Anguilla spp.), Nile perch (Lates niloticus) and snakeheads (Channa spp.),excluding edible fish offal of subheadings 0302.91 to 0302.99:- Other fish, excluding edible fish offal of subheadings 0302.91 to 0302.99:0302.81.00 -- Dogfish and other sharks23
HeadingH.S.No.Code/TariffNo.DescriptionUnit ofQuantityRate0302.82.00 -- Rays and skates (Rajidae)kg25%0302.83.00 -- Toothfish (Dissostichus spp.)kg25%0302.84.00 -- Seabass (Dicentrarchus spp.)kg25%0302.85.00 -- Seabream (Sparidae)kg25%0302.89.00 -- Otherkg25%0302.91.00 --Livers, roes and miltkg25%0302.92.00 -- Shark finskg25%0302.99.00 --Otherkg25%0303.11.00 -- Sockeye salmon (red salmon) (Oncorhynchus nerka)kg25%0303.12.00 -- Other Pacific salmon (Oncorhynchus gorbuscha, Oncorhynchus keta, Onc
33 Essential oils and resinoids; perfumery, cosmetic or toilet preparations. 34 Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, "dental waxes" and dental preparations with a basis of plaster.
