Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022. - 112/2022 - Customs - Non Tariff

MINISTRY OF FINANCE (Department of Revenue) (CENTRAL BOARD OF INDIRECT TAXES AND CUSTOMS) NOTIFICATION New Delhi, the 22nd December, 2022 No. 112/2022-Customs (N.T.) G.S.R. 897(E). -In exercise of the powers conferred by sub-section (1) of section 5 of the Customs Tariff Act, 1975 (51 of 1975) , the Central Government hereby makes the following rules, namely: - 1. Short title and commencement .- (1) These rules may be called the Customs Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022. (2) They shall come into force on the 29th day of December, 2022. 2. Definitions. - (1) In these rules, unless the context otherwise requires, - (a) Agreement means the India-Australia Economic Cooperation and Trade Agreement; (b) aquaculture including mariculture means the farming of aquatic organisms including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants from seed stock, including seed stock imported from non-parties, such as eggs, fry, fingerlings, or larvae, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators; (c) CIF value or Cost, Insurance and Freight value means the price actually paid or payable to the exporter for a good when the good is loaded out of the carrier, at the port of importation, including the cost of the good, insurance, and freight necessary to deliver the good to the named port of destination; (d) competent authority means the Department of Commerce, for India; (e) customs administration means,- (i) the Department of Home Affairs and its successors, for Australia; and (ii) the Central Board of Indirect Taxes and Customs (CBIC), for India; (f) Customs Valuation Agreement means the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994, set out in Annex 1A to the WTO Agreement; (g) days means calendar days, including weekends and holidays; (h) FOB value or Free-On-Board value means the price actually paid or payable to the exporter for a good when the good is loaded onto the carrier at the named port of exportation, including the cost of the good and all costs necessary to bring the good onto the carrier; (i) fungible goods or materials means goods or materials that are interchangeable for commercial purposes and whose properties are essentially identical; (j) GATT 1994 means the General Agreement on Tariffs and Trade 1994, set out in Annex 1A of the WTO Agreement; (k) Generally Accepted Accounting Principles means those principles recognised by consensus or with substantial authoritative support in the territory of a Party with respect to the recording of revenues, expenses, costs, assets and liabilities; the disclosure of information; and the preparation of financial statements. These principles may encompass broad guidelines for general application, as well as detailed standards, practices and procedures; (l) goods means any merchandise, product, article or material; (m) Harmonized System (HS) means the Harmonized Commodity Description and Coding System defined in the International Convention on the Harmonized Commodity Description and Coding System, including its General Rules of Interpretation, and legal notes which includes Section Notes and Chapter Notes, as adopted and implemented by the Parties in their respective laws; (n) i ndirect materials means a material used in the production, testing or inspection of a good but not physically incorporated into the good; or a material used in the maintenance of buildings or the operation of equipment, associated with the production of a good, including,- (i) fuel, energy, catalysts and solvents; (ii) equipment, devices and supplies used to test or inspect the good; (iii) gloves, glasses, footwear, clothing, safety equipment and supplies; (iv) tools, dies and moulds; (v) spare parts and materials used in the maintenance of equipment and buildings; (vi) lubricants, greases, compounding materials and other materials used in production or used to operate equipment and buildings; and (vii) any other material that is not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production; (o) issuing body or authority (as appropriate) means the body or authority designated by each Party for issuance of Certificates of Origin, as notified from time to time; (p) material means a good that is consumed in the production, physically incorporated or used in the production of another good; (q) non-originating good or non-originating material means a good or material that does not qualify as originating in accordance with these rules, which includes a good or material of undetermined origin; (r) originating good or originating material means a good or material that qualifies as originating in accordance with these rules; (s) packing materials and containers for transportation and shipment means goods used to protect another good during its transportation, but does not include the packaging materials or containers in which a good is packaged for retail sale; (t) Parties means the Government of the Republic of India ( India ) and the Government of Australia ( Australia ); (u) Party means the Government of the Republic of India ( India ) or the Government of Australia ( Australia ); (v) producer means a person who engages in the production of a good; (w) production means operations including growing, cultivating, raising, mining, harvesting, fishing, trapping, hunting, capturing, collecting, breeding, extracting, aquaculture, gathering, manufacturing, processing or assembling a good; (x) preferential tariff treatment means the customs duty rate applicable to an originating good, pursuant to each Party s Tariff Commitments; (y) qualifying value content (QVC) means the qualifying value content of a good, expressed as a percentage; (z) territory means,- (i) in respect of Australia, the territory of Australia,- (A) excluding all external territories other than the Territory of Norfolk Island, the Territory of Christmas Island, the Territory of Cocos (Keeling) Islands, the Territory of Ashmore and Cartier Islands, the Territory of Heard Island and McDonald Islands, and the Coral Sea Islands Territory; and (B) including Australia's territorial sea, contiguous zone, exclusive economic zone and continental shelf over which Australia exercises sovereignty, sovereign rights or jurisdiction in accordance with international law including the United Nations Convention on the Law of the Sea, done at Montego Bay on 10th December, 1982; and (ii) in respect of India, the territory of the Republic of India, in accordance with the Constitution of India, including its land territory, its territorial waters, and the airspace above it and other maritime zones including the Exclusive Economic Zone and continental shelf over which the Republic of India has sovereignty, sovereign rights, and/or exclusive jurisdiction, in accordance with its laws and regulations in force, and international law, including the United Nations Convention on the Law of the Sea, done at Montego Bay, 10 th December, 1982; (za) value of non-originating materials means the value of non-originating materials, including materials of undetermined origin, used in the production of the good; (zb) value of originating materials means the value of originating materials used in the production of the good in the territory of one or both Parties; (zc) WTO means the World Trade Organization; and (zd) WTO Agreement means the Marrakesh Agreement Establishing the World Trade Organization, done at Marrakesh on the 15th April, 1994. (2) For the purposes of these rules,- (a) the basis for tariff classification is the Harmonized System; and (b) any cost and value referred to in these rules shall be recorded and maintained in accordance with the Generally Accepted Accounting Principles applicable in the territory of the Party in which the good is produced. 3. Originating Goods. - Except as otherwise provided in these rules, a good shall be regarded as originating if it is,- (a) wholly obtained or produced in the territory of one or both of the Parties, as provided for in rule 5; or (b) produced entirely in the territory of one or both of the Parties, using non-originating materials, provided the good satisfies all applicable requirements of rule 4 or Product Specific Rules of Origin in Annexure-B. 4. Goods not Wholly Produced or Obtained. - For goods that do not have originating status under clause (a) of rule 3 and are not covered under Annexure-B, a good shall be considered originating if all non-originating materials have undergone at least a change in tariff sub-heading (CTSH) level of the Harmonized System, and the QVC of the good is not less than thirty-five per cent. of the FOB value as per build-up formula or forty-five per cent. of the FOB value calculated as per build-down formula under rule 7: Provided that the final production process of the manufacture of the good is performed within the territory of the exporting Party. 5. Wholly Obtained or Produced Goods. - For the purposes of clause (a) of rule 3, the following goods shall be considered to be wholly obtained or produced in the territory of one or both of the Parties, namely:- (a) plant and plant goods, including fruit, flowers, vegetables, trees, seaweed, fungi, algae and live plants grown and harvested, picked, or gathered there; (b) live animals born and raised there; (c) goods obtained from live animals born and raised there; (d) goods obtained by hunting, trapping, fishing, aquaculture, gathering, or capturing there; (e) minerals and other naturally occurring substances, not included in clauses (a) to (d), extracted or taken from the soil or waters, seabed or subsoil beneath the seabed there; (f) fish, shellfish, and other marine life extracted or taken from the sea, seabed or subsoil beyond the outer limits of the territories of each Party and, in accordance with international law, outside the territorial sea of non-parties by vessels that are registered, listed or recorded with a Party and entitled to fly the flag of that Party; (g) goods produced on board a factory ship registered, listed or recorded with a Party and entitled to fly the flag of that Party from the goods referred to in clause (f); (h) goods other than fish, shellfish and other marine life extracted or taken from the sea-bed or subsoil beneath the sea-bed outside the territorial sea of a Party: Provided that the Party has rights to exploit such sea-bed or subsoil beneath the sea-bed in accordance with relevant international law; (i) waste and scrap derived from production or consumption there: Provided that such goods are fit only for the recovery of raw materials, or for recycling purposes; and (j) goods produced in the territory of one or both Parties solely from products referred to in clauses (a) to (i) or from their derivatives at any stage of production. 6. Accumulation. - Goods and materials originating exclusively in the territory of a Party under the terms of these rules, and incorporated in the production of a good in the territory of the other Party shall be considered to originate in the territory of the other Party. 7. Calculation of Qualifying Value Content .- (1) Where a qualifying value content requirement is specified in these rules, including related Annexures, to determine whether a good is originating, the qualifying value content shall be calculated using one of the following methods, namely:- (a) Build-Down Formula : based on the value of non-originating materials [𝑸𝑽𝑪 = 𝑭𝑶𝑩 𝑽𝒂𝒍𝒖𝒆 𝑽𝒂𝒍𝒖𝒆 𝒐𝒇 𝑵𝒐𝒏 𝑶𝒓𝒊𝒈𝒊𝒏𝒂𝒕𝒊𝒏𝒈 𝒎𝒂𝒕𝒆𝒓𝒊𝒂𝒍𝒔 / 𝑭𝑶𝑩 𝑽𝒂𝒍𝒖𝒆 = 𝒙 𝟏𝟎𝟎] (b) Build-up Formula: based on the value of originating materials [𝑸𝑽𝑪 = 𝑽𝒂𝒍𝒖𝒆 𝒐𝒇 𝑶𝒓𝒊𝒈𝒊𝒏𝒂𝒕𝒊𝒏𝒈 𝒎𝒂𝒕𝒆𝒓𝒊𝒂𝒍𝒔 / 𝑭𝑶𝑩 𝑽𝒂𝒍𝒖𝒆 = 𝒙 𝟏𝟎𝟎] (2) All values for the purposes of calculating qualifying value content shall be determined in accordance with the Customs Valuation Agreement. (3) All costs shall be recorded and maintained in conformity with the Generally Accepted Accounting Principles applicable in the territory of a Party where the good is produced. (4) If a non-originating material is used in the production of a good, the following may be added to the value of originating materials in determining whether the good meets the QVC requirement,- (a) the value of production of the non-originating materials undertaken in the territory of one or both Parties; and (b) the value of originating materials used in the production of the non-originating material in the territory of one or both Parties by one or more producers. (5) The value of the materials used in production shall be,- (a) for imported materials, the CIF value; (b) for materials obtained within the territory of a Party,- (i) the price paid or payable by the producer in the Party where the producer is located; (ii) the value as determined for an imported material in clause (a); or (iii) the earliest ascertainable price paid or payable in the territory of the Party; and (c) for materials that are self-produced, all the costs incurred in the production of the material, which includes general expenses. (6) For originating materials, the following expenses may be added to the value of the material, if not included under sub-rule (5),namely :- (a) the costs of freight, insurance, packing, and other transport-related costs incurred in transporting the good to the location of the producer of the good; (b) duties, taxes, and customs brokerage fees on the material, paid in the territory of a Party, other than duties that are waived, refunded, refundable, or otherwise recoverable, which includes credit against duty or tax paid or payable; and (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product. (7) For non-originating materials or materials of undetermined origin, the following expenses may be deducted from the value of the material, namely :- (a) the costs of freight, insurance, packing, and other transport-related costs incurred in transporting the good to the location of the producer of the good; (b) duties, taxes, and customs brokerage fees on the material, paid in the territory of a Party, other than duties that are waived, refunded, refundable, or otherwise recoverable, which includes credit against duty or tax paid or payable; and (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product. (8) Where the expenses listed in sub-rules (5) to (7) are unknown or evidence is not available, then no adjustment is allowed for those costs. 8. Minimal Operations .- (1) Notwithstanding any provisions of these rules, the following operations when undertaken on non-originating materials to produce a good shall be considered as insufficient working or processing to confer on that good the status of an originating good, namely:- (a) preserving operations to ensure that the good remains in good condition for the purposes of transport or storage; (b) packaging or presenting goods for transportation or sale; (c) simple processes, consisting of sifting, screening, sorting, classifying, sharpening, cutting, slitting, grinding, bending, coiling, or uncoiling; (d) for textiles: attaching accessory articles such as straps, beads, cords, rings and eyelets; ironing or pressing of textiles; (e) affixing or printing of marks, labels, logos, or other like distinguishing signs on goods or their packaging; (f) mere dilution with water or another substance that does not materially alter the characteristics of the good; (g) disassembly of products into parts; (h) slaughtering of animals; (i) simple painting and polishing operations; (j) simple peeling, stoning, or shelling; (k) simple mixing of goods, whether or not of different kinds; or (l) any combination of two or more operations referred to in clauses (a) to (k). Explanation.- For the purpose of this sub-rule (1),- (a) simple describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. (b) simple mixing describes activities which need neither special skills nor machines, apparatus or equipment especially produced or installed for carrying out the activity. However, simple mixing does not include a chemical reaction. Chemical reaction means a process, including a biochemical process, which results in a molecule with a new structure, by breaking intra-molecular bonds and by forming new intra-molecular bonds, or by altering the spatial arrangement of atoms in a molecule. (c) slaughtering means the mere killing of animals. (2) All operations carried out in a Party on given good shall be considered together when determining whether the working or processing undergone by that good is to be regarded as insufficient within the meaning of sub-rule (1). 9. De Minimis .- (1) A good, except for those falling within chapters 50 to 63 of the Harmonized System, that does not satisfy a change in tariff classification pursuant to Annexure-B shall nonetheless be an originating good if the value of non-originating materials used in the production of the good does not exceed ten per cent. of the FOB value of the good as defined under rule 2 and the good meets all of the other applicable requirements in these rules. (2) A good classified in Chapters 50 to 63 of the Harmonized System that does not qualify as originating good because certain non-originating materials used in the production of the good do not fulfil the requirements set out in Annexure-B, shall nonetheless be an originating good if the total weight of all such material does not exceed ten per cent. of the total weight of that good. (3) If a good described in sub-rule (1) or (2) is also subject to a qualifying value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for the applicable qualifying value content requirement. 10. Treatment of Packaging Materials and Containers for Retail Sale. - (1) Packaging materials and containers in which a good is packaged for retail sale, if classified with the good, shall be disregarded in determining whether the non-originating materials used in the production of the good have satisfied the applicable process or change in tariff classification requirement set out in Annexure- B, or whether the good is wholly obtained or produced. (2) If the good referred to in sub-rule (1) is subject to the qualifying value content requirement, the value of such packaging materials and containers shall be taken into account as value of the originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good. 11. Treatment of Packing Materials and Containers for Transportation and Shipment. - Packing materials and containers for transportation and shipment of a good shall not be taken into account in determining whether the good is originating. 12. Accessories, Spare Parts and Tools. - (1) The origin of the accessories, spare parts or tools presented with a good,- (a) shall be disregarded if the good is subject to a change in tariff classification requirement or production process requirements for origin specified in Annexure-B; and (b) shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good, if the good is subject to a qualifying value content requirement. (2) Sub-rule (1) shall only apply where,- (a) the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the originating good; and (b) the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good. 13. Indirect Materials. - An indirect material shall be considered to be originating without regard to where it is produced. 14. Fungible Goods. - (1) Fungible goods or materials shall be treated as originating based on the,- (a) physical separation of the good or material; or (b) use of any inventory management method recognised in the Generally Accepted Accounting Principles of the Party where the production is performed, if originating and non-originating fungible goods or materials are commingled: Provided that the inventory management method selected is used throughout the fiscal year of the person that selected the inventory management method. (2) An inventory management system under clause (a) of sub-rule (1) must ensure that no more goods or materials receive originating status than would have been the case if the fungible goods or materials had been physically segregated. 15. Consignment.- (1) A good shall retain its originating status as determined under rule 3 if either of the following conditions have been met, namely:- (a) the good has been transported directly from the exporting Party to the importing Party; or (b) the good has been transported through one or more non-Parties: Provided that the good has not undergone any subsequent production or other operation outside the territories of the Parties other than unloading, reloading, storing, repacking, relabelling in accordance with the laws and regulations of the importing Party, splitting up of loads, consolidation of loads or any other operation necessary to preserve it in good condition or to transport the good to the territory of a Party and the good has remained under customs control in the non-Parties. (2) Compliance with clause (b) of sub-rule (1) shall be evidenced by presenting the customs administration of the importing Party either with customs documents of the non-Parties, or with any other appropriate documentation on request of the customs administration of the importing Party. (3) Appropriate documentation referred to in sub-rule (2) may include commercial shipping or freight documents such as airway bills, bills of lading, multimodal or combined transport documents, a copy of the original commercial invoice in respect of the good, financial records, a non-manipulation certificate, or other relevant supporting documents as may be requested by the customs administration of the importing Party. 16. Certificate of Origin. - (1) The Certificate of Origin shall be issued by an issuing body or authority, as appropriate, of an exporting Party, upon an application by an exporter, producer, or their authorised representative. (2) It shall bear an authorised signature and official seal of the issuing body or authority, as appropriate. The signature and seal shall be applied manually or electronically. (3) A Certificate of Origin shall: (a) be in writing or electronic format; (b) be in the English language; (c) specify that the good is originating and meets the requirements of these rules; (d) contain information, as set out in Annexure-A (Minimum Information Requirements) and presented in the same format as provided for in Annexure-A ; (e) remain valid for twelve months from the date on which it is completed or issued; (f) apply to single importation of one or multiple goods: Provided that each good qualifies as an originating good separately in its own right; and (g) bear a unique Certificate of Origin number, affixed by the issuing body or authority, as appropriate, in the exporting Party. (4) A Certificate of Origin may indicate two or more invoices issued for single importation. 17. Certification Procedures.- (1) The Certificate of Origin shall be forwarded by the exporter or producer to the importer. The customs administration may require the original copy. (2) Neither erasures nor superimposition shall be allowed on the Certificate of Origin. Any alterations shall be made by striking out the erroneous material and making any addition(s) that may be required. Such alterations shall be approved by a person authorised to sign the Certificate of Origin and certified by the appropriate issuing body or authority. A new certificate may be issued to replace the erroneous one. Unused spaces shall be crossed out to prevent any subsequent addition(s). (3) The Certificate of Origin shall be issued prior to or within five working days of the date of exportation. However, under exceptional cases, where a Certificate of Origin has not been issued at the time of exportation or within five working days from the date of shipment due to involuntary errors or omissions, or any other valid reasons, the Certificate of Origin may be issued retrospectively, bearing the words ISSUED RETROSPECTIVELY in the Certificate of Origin, with the issuing body or authority also recording the reasons in writing on the exceptional circumstances due to which the certificate was issued retrospectively. The Certificate of Origin can be issued retrospectively no later than twelve months from the date of shipment. (4) In cases of theft, loss or accidental destruction of a Certificate of Origin, the exporter, producer or an authorised representative thereof may, within the term of validity of the original Certificate of Origin, make a written request to the issuing body or authority that issued the original certificate for a certified copy. The certified copy shall bear the words CERTIFIED TRUE COPY . The certified copy shall have the same term of validity as the original Certificate of Origin. 18. Application for Certificate of Origin. - (1) For the issue of a Certificate of Origin, the exporter or producer of the goods shall present, or submit electronically through the approved channel, to the issuing body or authority of the exporting Party the following, namely:- (a) an application, together with appropriate supporting information and documents for proving origin, including but not limited to, the breakup of costs and any other relevant elements such as profits; (b) information outlined in Annexure-A and consistent with the description in the invoice; and (c) the corresponding commercial invoice and other documents necessary to establish the origin of the good. (2) Multiple items declared on the same Certificate of Origin shall be allowed: Provided that each item must qualify separately in its own right. (3) Each Party may, in accordance with its domestic procedures and if it deems appropriate, allow its issuing body or authority to apply a risk management system to selectively conduct pre-export verification of the minimum information requirements filed by an exporter or producer. (4) The issuing body or authority, as appropriate, may, to the best of their competence and ability, carry out proper examination of each application for a Certificate of Origin to ensure that,- (a) the application has been duly completed and signed by the authorised signatory; (b) the origin of the good is in conformity with the requirements of these rules; and (c) the information furnished in the Certificate of Origin corresponds to supporting information and documents submitted. 19. Non-Party Invoicing .- (1) An importing Party shall not deny a claim for preferential tariff treatment for the sole reason that an invoice was not issued by the exporter or producer: Provided that the goods meet the requirements of these rules. (2) The exporter of the goods shall indicate non-party invoicing and the name, address, and country of the company issuing the invoice shall appear in a separate column in the Certificate of Origin. 20. Authorities .- (1) The Certificate of Origin shall be issued by an issuing body or authority, as appropriate. (2) Each Party shall, within thirty days of the date of entry into force of these rules, inform the customs administration of the other Party of the issuing body or authority, as appropriate, and contact details of the authorised persons of such body or authority, designated to issue Certificates of Origin under these rules. (3) The Parties shall exchange specimen seals and signatures of the authorised signatories issuing Certificates of Origin. (4) Each Party shall promptly notify the other Party of any change to its issuing body or authority, as appropriate, and the names, designations, addresses, specimen signatures of authorised persons or seals of such issuing body or authority. 21. Claims for Preferential Tariff Treatment. - (1) Except as otherwise provided in rule 28, each Party shall grant preferential tariff treatment in accordance with these rules to an originating good on the basis of a Certificate of Origin. (2) Unless otherwise provided in these rules, for the purposes of claiming preferential tariff treatment, an importing Party shall provide that an importer,- (a) make a declaration that the good qualifies as an originating good; (b) have a valid Certificate of Origin in its possession at the time the declaration referred to in clause (a) is made; (c) provide a copy of the Certificate of Origin to the importing Party if required by the Party; and (d) if required by an importing Party, demonstrate that the requirements in rule 15 have been satisfied. (3) An importing Party may require that an importer who claims preferential tariff treatment shall provide documents and other information to support the claim. 22. Record Keeping Requirements .- (1) Each Party shall require that,- (a) its exporters, producers and issuing bodies or authorities, as appropriate, retain for at least five years from the date of issuance of the Certificate of Origin, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which the Certificate of Origin was issued was originating; and (b) its importers retain, for at least five years from the date of importation of the good, or a longer period in accordance with its relevant laws and regulations, all records necessary to prove that the good for which preferential tariff treatment was claimed was originating. (2) The records referred to in sub-rule (1) may be maintained in any medium that allows for prompt retrieval, including in digital, electronic, optical, magnetic, or written form, in accordance with the Party s laws and regulations. 23. Waiver of Certificate of Origin .- A Certificate of Origin shall not be required if the importing Party has waived the requirement or does not require the importer to present a Certificate of Origin, as per their national laws. 24. Obligations of Exporter or Producer. - (1) The exporter or producer shall submit the minimum information requirements, as referred to in Annexure-A, and supporting information and documents, as referred to in rule 18 for the issuance of a Certificate of Origin pursuant to the procedure established by the issuing body or authority, as appropriate, in the exporting Party, consistent with the provisions of these rules. (2) Any exporter or producer who incorrectly represents any material information relevant to the determination of origin of a good may be liable to be penalised under the laws and regulations of the exporting Party. (3) The exporter or producer shall keep the minimum required information, and supporting documents for a period no less than five years, starting from the end of the year of the date of issue of the Certificate of Origin. (4) For the purpose of determination of origin, the exporter or producer applying for a Certificate of Origin under these rules shall maintain appropriate commercial accounting records for the production and supply of goods (as well as relevant records and documents from the suppliers) qualifying for preferential treatment and keep all commercial and customs documentation relating to the material(s) used in the production of the good, including but not limited to breakup of costs relating to material(s), labour, other overheads and any other relevant elements such as profits and related components for at least five years from the date of issue of the Certificate of Origin. The exporter or producer shall, upon request of the issuing body or authority, of the exporting Party or the customs administration of the importing Party, make available records for inspection to enable verification of the origin of the good. (5) If the exporter or producer has reason(s) to believe that the Certificate of Origin is based on incorrect information that could affect the accuracy or validity of the Certificate of Origin, they shall be obliged to immediately notify the importer, the issuing body or authority and the customs administration of the importing Party in writing of any change affecting the originating status of each good to which the Certificate of Origin applies. 25. Post Importation Claim for Preferential Tariff Treatment.- (1) An importer may apply for preferential tariff treatment and a refund of any excess duties paid for a good if the importer did not make a claim for preferential tariff treatment at the time of importation: Provided that the good would have qualified for preferential tariff treatment when it was imported into its territory. (2) As a condition for preferential tariff treatment under sub-rule (1), the importing Party may require that the importer, not later than twelve months after the date of importation or a longer period if specified in the importing Party s laws and regulations, to,- (a) make a claim for preferential tariff treatment; (b) where applicable, provide a copy of Certificate of Origin; and (c) provide such other documentation relating to the importation of the good as the importing Party may require. (3) If the importer has reason(s) to believe that the claim for preferential tariff treatment is based on incorrect information that could affect the accuracy or validity of the Certificate of Origin, the importer shall correct the importation document, and pay any customs duty and, if applicable, penalties owed. (4) When considering imposing a penalty in relation to a claim for preferential tariff treatment, the customs administrations of the Parties are encouraged to consider a voluntary notification given prior to the discovery of that error by the Party and in accordance with sub-rule (3) or sub-rule (5) of rule 24, as a mitigating factor: Provided that in the case of a notification given by an importer, the importer corrects the error and repays any duties owed. 26. Verification of Origin.- Initiating a verification of origin (1) For the purposes of determining whether goods imported into the territory of a Party from the territory of the other Party qualify as originating goods, the customs administration of the importing Party may conduct a verification process by proceeding in sequence, when required, with,- (a) a written request or written requests for information from the importer of the good; (b) a written request or written requests for information from the competent authority and issuing body or authority, as appropriate, of the exporting Party where the customs administration of the importing Party considers the information obtained under clause (a) is not sufficient to make a determination and requires additional information including the breakup of costs and any other relevant elements such as profits; (c) a written request or written requests for information from the exporter or producer of the goods, where the customs administration of the importing Party considers the information obtained under clause (a) and (b) is not sufficient to make a determination and requires additional information including the breakup of costs and any other relevant elements such as profits for the determination of origin of the good under rule 3 and rule 4 irrespective of the method adopted under rule 7; (d) visits to the premises of an exporter or a producer in the territory of another Party; or (e) any other procedures to which the Parties may agree. (2) A verification under sub-rule (1) may be conducted at the time that the customs import declaration is lodged, or before or after the release of the good by the customs administration of the importing Party. (3) For the purposes of clause (b) of sub-rule (1), the customs administration of the importing Party,- (a) may request the competent authority or the issuing body or authority, as appropriate, of the exporting Party to assist it in verifying,- (i) the authenticity of a Certificate of Origin; (ii) the accuracy of any information contained in the Certificate of Origin; or (iii) the authenticity and accuracy of the supporting information and documents, which may relate to the breakup of costs and any other relevant elements such as profits for the determination of origin of the good under rule 4 irrespective of the method adopted; and (b) shall provide the competent authority or the issuing body or authority, as appropriate, with,- (i) the reasons why such assistance is sought; (ii) the Certificate of Origin, or a copy thereof; and (iii) any information and documents as may be necessary for the purpose of providing such assistance. (4) Where a written request is made under clause (c) of sub-rule (1), the customs administration of the importing Party shall,- (a) ensure that the information requested is limited to information pertaining to the fulfilment of the requirements of these rules as follows,- (i) Certificate of Origin; (ii) information supporting a claim that the good is originating under rule 3; (iii) information on any tolerances relied on under rule 9; and (iv) information confirming compliance with the non-alteration provisions under rule 15; (b) allow the exporter or producer at least thirty days from the date of receipt of the request to provide the requested information; and (c) notify the customs administration of the exporting Party of the request. Release of goods subject to verification (5) During verification, the importing Party shall allow the release of the good, subject to payment of any duties or provision of any security as provided for in its laws and regulations. If as a result of the verification, the importing Party determines that the good is an originating good, it shall grant preferential tariff treatment to the good and refund any excess duties paid or release any security provided, unless the security also covers other obligations as provided for in the Party s laws and regulations. 27. Procedure for Verification.- (1) Any request for information made by the customs administration of the importing Party pursuant to rule 26 shall be in accordance with the following procedures, namely:- (a) if requested, the issuing body or authority, as appropriate, of the exporting Party shall provide the following information within ninety days,- (i) a confirmation pertaining to the authenticity or otherwise of the Certificate of Origin along with a copy of the minimum required information; and (ii) if the request is on the grounds of suspicion of the accuracy of the determination of origin of the good, this period can be extended for a period of no more than sixty days; (b) if the importing Party is not satisfied with the verification undertaken in accordance with clause (a) to (c) of sub-rule (1) of rule 26, it may, under exceptional circumstances, request the exporter or producer for a verification visit. The importing Party shall notify in writing the exporter or producer whose premises are to be visited, the issuing body or authority, the customs administration of the exporting Party and the importer of its intention to conduct the verification visit. (2) The importing Party shall obtain the written consent of the exporter or producer whose premises are to be visited. When a written consent from the exporter or producer is not received within thirty days of receipt of the written request, the importing Party may deny preferential treatment on goods subject to the verification visit. (3) The written notification shall include the name of the exporter or producer whose premises are to be visited, the proposed date and time of visit, the purpose for the visit, reference to the goods subjected to verification, and a list of officials participating and their designations. (4) The exporter or producer shall identify two or more independent witnesses to be present during the verification visit. (5) The importing Party conducting the verification visit shall provide the exporter or producer as well as the issuing body or authority of the exporting Party with a written determination of whether the good qualifies as an originating good. (6) The verification visit process including the actual visit and notification of written determination of the origin of the good shall be completed within a maximum period of six months from the date when the verification visit was conducted. Completion of verification procedure (7) The customs administration of the importing Party shall,- (a) endeavour to make a determination following a verification as expeditiously as possible and in accordance with its laws and regulations; and (b) provide the importer with a written determination of whether the good is originating that includes the basis for the determination. 28. Denial of Preferential Tariff Treatment .- (1) The importing Party may deny a claim for preferential tariff treatment if,- (a) it determines that the good does not qualify as originating within the terms of these rules or does not satisfy the requirement(s) of these rules; (b) pursuant to a verification under rule 26, it has not received sufficient information, including minimum required information as provided in Annexure-A, to determine that the good qualifies as originating; (c) the exporter or producer fails to respond to or refuses a written request for information in accordance with rule 26; (d) the exporter or producer fails to comply with any of the relevant requirements for obtaining preferential tariff treatment; (e) the exporter or producer or the issuing bodies or authorities, as appropriate, of the exporting Party fail to provide sufficient information and documents, within the timelines specified in clause (b) of sub-rule (4) of rule 26 or sub-rule (1) of rule 27. This may include but not be limited to the breakup of costs and any other relevant elements such as profits that the importing Party requested in order to determine that the good qualifies as originating, pursuant to initiation of verification under rule 26; or (f) the exporter or producer fails to give consent or respond to a request for a verification visit within thirty days of receipt of a request pursuant to sub-rule (2) of rule 27. (2) If an importing Party denies a claim for preferential tariff treatment, it shall issue a determination to the exporter or producer that includes the reasons for the determination. 29. Temporary Suspension of Preferential Treatment.- (1) The importing Party may suspend the tariff preference in respect of a good originating in the exporting Party, when the suspension is justified due to persistent failure to comply with the provisions of these rules by an exporter or producer or a persistent failure on part of the competent authority or the issuing bodies or authorities, as appropriate, of the exporting Party to respond to a request for verification. (2) Upon receipt of the notification of suspension, the exporting Party may request consultations through the Joint Technical Subcommittee established under the Agreement. (3) Pursuant to consultations between the Parties, and such measures as the Parties may agree, the Parties may resolve to extend preferential benefit to the good with retrospective or prospective effect. 30. Non-compliance of Goods with Rules of Origin and Penalties.- (1) If the verification under rule 26 establishes non-compliance of the goods with the rules of origin, duties shall be levied in accordance with the laws and regulations of the importing Party. (2) Each Party shall also adopt or maintain measures that provide for the imposition of civil, administrative, and, where appropriate, criminal sanctions for violations of its customs laws and regulations, including those governing rules of origin, and the entitlement to preferential tariff treatment under these rules. 31. Goods in Transport or Storage. - In accordance with rule 25, the customs administration of the importing Party shall grant preferential tariff treatment for an originating good of the exporting Party which, on the date of entry into force of these rules,- (a) is in the process of being transported from the exporting Party to the importing Party; or (b) has not been released from customs control, including an originating good stored in a bonded warehouse regulated by the customs administration of the importing Party. 32. Minor Discrepancies or Errors .- A Party shall not reject a Certificate of Origin due to minor errors or discrepancies, such as slight discrepancies between documents, minor omissions of information, spelling, typing or formatting errors, or protrusions from the designated field: Provided that these minor discrepancies or errors do not create doubt as to the originating status of the good. ANNEXURE - A [see clause (d) of sub-rule (3) of rule 16] Minimum Required Information 1. Exporter s Name, Address, and Country : Certification No. Number of pages 2. Producer s Name, Address, and Country : INDIA-AUSTRALIA ECONOMIC COOPERATION AND TRADE AGREEMENT CERTIFICATE OF ORIGIN 3. Importer or Consignee s Name, Address, and Country : 4. Transport details : 5. Item number (as necessary); Marks and numbers; Number and kind of packages; Description of good(s); HS Code (six-digit level) 6. ORIGIN criterion (see overleaf note) Cumulation (if applicable) 7. Gross Weight or other Quantity 8. Invoice number(s) and date(s) 9. Remarks : (if applicable) ISSUED RETROSPECTIVELY 10. Non-Party Invoicing Name, Address, and Country (if applicable) 11. Declaration by the exporter : I, the undersigned, declare that : - the above details and statement are true and accurate; - the good(s) described above meet the condition(s) required for the issuance of this certificate; and - the country of origin of the good(s) described above is :_________ Place and Date : Signature : Name (printed) : Company : 12. Certification It is hereby certified, on the basis of control carried out, that the declaration by the exporter is correct. Export Document Number : Issuing Authority : [Stamp] Place and Date : Signature : Overleaf Notes - 1. The following origin criterion code should be inserted in Box 6 : (i) WO for wholly obtained or produced goods as provided in rule 5. (ii) For goods that qualify originating status under product specific rules as provided in Annexure-B read with clause (b) of rule 3 : (a) WO for goods listed as WO in Annexure-B; or (b) PSR for all other goods listed in Annexure-B. (iii) For goods that qualify originating status under rule 4, CTSH + QVC 35 Build-up or CTSH + QVC 45 Build-down , as the case may be. (iv) There is no need to indicate % sign while writing qualifying value content in Box 6. 2. In Box 12, Export Document Number is applicable only for retrospective issuance of certificate of origin and following should be inserted : (i) Shipping Bill (Export Declaration) Number and date; or (ii) Bill of lading/Airway Bill Number and date. ANNEXURE - B [see clause (b) of rule 3] Product Specific Rules of Origin Section A Headnotes to the Annexure 1. For the purposes of this Annexure, - (a) chapter means the first two digits of the tariff classification number under the Harmonized System; (b) heading means the first four digits of the tariff classification number under the Harmonized System; (c) section means a section of the Harmonized System; and (d) sub-heading means the first six digits of the tariff classification number under the Harmonized System. 2. The product specific rule, or set of product specific rules, that applies to a particular sub-heading is set out immediately adjacent to the sub-heading. All HS codes not listed in this Annex are subject to the general rule outlined in sub-rule (1) of rule 4. 3. A requirement of a change in tariff classification applies only to non-originating materials. 4. If a chapter, heading or sub-heading is excluded as part of a change in tariff classification rule, it means that non-originating materials of that chapter, heading or sub-heading may not be used to meet the change in tariff classification rule. All materials that are excluded must be originating goods. 5. Where a heading or sub-heading is subject to alternative product specific rules, the requirements of this Annexure will be considered to be satisfied if a good satisfies one of the alternative rules. 6. If a good is subject to a product specific rule that includes multiple requirements, the requirements of this Annexure will be considered to be satisfied for that good only if the good satisfies all applicable requirements. 7. For the purposes of Section B of this Annexure, - (a) WO means that good must be wholly obtained in the territory of one or both of the Parties within the meaning of rule 5; (b) CC means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the two-digit level; (c) CTH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the four-digit level; (d) CTSH means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the six-digit level; (e) QVC (X) means that the good must have a qualifying value content as calculated under rule 7 of not less than (X) per cent whether using the build-up method or build-down method; and (f) melt and pour in one or both of the Parties means that the product must have been melted and poured in one or both of the Parties wherein the raw material is first produced in an iron or steel-making furnace in a liquid state, and then poured into its first solid shape. Section B : Product Specific Rules Sl. No. Chapter Tariff Heading Tariff Sub-Heading Product Description Agreed PSR proposal (1) (2) (3) (4) (5) (6) CHAPTER 1 LIVE ANIMALS 1 0101 Live horses, asses, mules and hinnies 1. 1 0101.21 - Horses : pure-bred breeding animals WO 2. 1 0101.29 - Horses : other WO 3. 1 0101.30 - Asses WO 4. 1 0101.90 - Other WO 1 0102 Live bovine animals 5. 1 0102.21 - Cattle : pure-bred breeding animals WO 6. 1 0102.29 - Cattle : other WO 7. 1 0102.31 - Buffalo : pure-bred breeding animals WO 8. 1 0102.39 - Buffalo : other WO 9. 1 0102.90 - Other WO 1 0103 Live swine 10. 1 0103.10 - Pure-bred breeding animals WO 11. 1 0103.91 - Other : weighing less than 50 kg WO 12. 1 0103.92 - Other : weighing 50 kg or more WO 1 0104 Live sheep and goats 13. 1 0104.10 - Sheep WO 14. 1 0104.20 - Goats WO 1 0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls 15. 1 0105.11 - Weighing not more than 185 g : fowls of the species Gallus domesticus WO 16. 1 0105.12 - Weighing not more than 185 g : turkeys WO 17. 1 0105.13 - Weighing not more than 185 g : ducks WO 18. 1 0105.14 - Weighing not more than 185 g : geese WO 19. 1 0105.15 - Weighing not more than 185 g : guinea fowls WO 20. 1 0105.94 - Other : fowls of the species Gallus domesticus WO 21. 1 0105.99 - Other : other WO 1 0106 Other live animals 22. 1 0106.11 - Mammals : primates WO 23. 1 0106.12 - Mammals : whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia); seals, sea lions and walruses (mammals of the suborder Pinnipedia) WO 24. 1 0106.13 - Mammals : camels and other camelids (Camelidae) WO 25. 1 0106.14 - Mammals : rabbits and hares WO 26. 1 0106.19 - Mammals : other WO 27. 1 0106.20 - Reptiles (including snakes and turtles) WO 28. 1 0106.31 - Birds : birds of pray WO 29. 1 0106.32 - Birds : psittaciformes (including parrots, parakeets, macaws and cockatoos) WO 30. 1 0106.33 - Birds : ostriches; emus (Dromaius novaehollandiae) WO 31. 1 0106.39 - Birds : other WO 32. 1 0106.41 - Insects : bees WO 33. 1 0106.49 - Insects : other WO 34. 1 0106.90 - Other WO 2 MEAT AND EDIBLE MEAT OFFAL 2 0201 Meat of bovine animals, fresh or chilled 35. 2 0201.10 - Carcasses and half carcasses WO 36. 2 0201.20 - Other cuts with bone in WO 37. 2 0201.30 - Boneless WO 2 0202 Meat of bovine animals, frozen 38. 2 0202.10 - Carcasses and half carcasses WO 39. 2 0202.20 - Other cuts with bone in WO 40. 2 0202.30 - Boneless WO 2 0203 Meat of swine, fresh, chilled or frozen 41. 2 0203.11 - Fresh or chilled : carcasses and half-carcasses WO 42. 2 0203.12 - Fresh or chilled : hams, shoulders and cuts thereof, with bone in WO 43. 2 0203.19 - Fresh or chilled : other WO 44. 2 0203.21 - Frozen : carcasses and half-carcasses WO 45. 2 0203.22 - Frozen : hams, shoulders and cuts thereof, with bone in WO 46. 2 0203.29 - Frozen : other WO 0204 Meat of sheep or goats, fresh, chilled or frozen 47. 2 0204.10 - Carcasses and half-carcasses of lamb, fresh or chilled WO 48. 2 0204.21 - Other meat of sheep, fresh or chilled : carcasses and half-carcasses WO 49. 2 0204.22 - Other meat of sheep, fresh or chilled : other cuts with bone in WO 50. 2 0204.23 - Other meat of sheep, fresh or chilled : boneless WO 51. 2 0204.30 - Carcasses and half-carcasses of lamb, frozen WO 52. 2 0204.41 - Other meat of sheep, frozen : carcasses and half-carcasses WO 53. 2 0204.42 - Other meat of sheep, frozen : other cuts with bone in WO 54. 2 0204.43 - Other meat of sheep, frozen : boneless WO 55. 2 0204.50 - Meat of goats WO 2 0205 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen 56. 2 0205.00 Meat of horses, asses, mules or hinnies, fresh, chilled or frozen WO 2 0206 Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen 57. 2 0206.10 - Of bovine animals, fresh or chilled WO 58. 2 0206.21 - Of bovine animals, frozen : tongues WO 59. 2 0206.22 - Of bovine animals, frozen : livers WO 60. 2 0206.29 - Of bovine animals, frozen : other WO 61. 2 0206.30 - Of swine, fresh or chilled WO 62. 2 0206.41 - Of swine, frozen : livers WO 63. 2 0206.49 - Of swine, frozen : other WO 64. 2 0206.80 - Other, fresh or chilled WO 65. 2 0206.90 - Other, frozen WO 2 0207 Meat and edible offal, of the poultry of heading 0105, fresh, chilled or frozen 66. 2 0207.11 - Of fowls of the species Gallus domesticus : not cut in pieces, fresh or chilled WO 67. 2 0207.12 - Of fowls of the species Gallus domesticus : not cut in pieces, frozen WO 68. 2 0207.13 - Of fowls of the species Gallus domesticus : cuts and offal, fresh or chilled WO 69. 2 0207.14 - Of fowls of the species Gallus domesticus : cuts and offal, frozen WO 70. 2 0207.24 - Of turkeys : not cut in pieces, fresh or chilled WO 71. 2 0207.25 - Of turkeys : not cut in pieces, frozen WO 72. 2 0207.26 - Of turkeys : cuts and offal, fresh or chilled WO 73. 2 0207.27 - Of turkeys : cuts and offal, frozen WO 74. 2 0207.41 - Of ducks : not cut in pieces, fresh or chilled WO 75. 2 0207.42 - Of ducks : not cut in pieces, frozen WO 76. 2 0207.43 - Of ducks : fatty livers, fresh or chilled WO 77. 2 0207.44 - Of ducks : other, fresh or chilled WO 78. 2 0207.45 - Of ducks : other, frozen WO 79. 2 0207.51 - Of geese : not cut in pieces, fresh or chilled WO 80. 2 0207.52 - Of geese : not cut in pieces, frozen WO 81. 2 0207.53 - Of geese : fatty livers, fresh or chilled WO 82. 2 0207.54 - Of geese : other, fresh or chilled WO 83. 2 0207.55 - Of geese : other, frozen WO 84. 2 0207.60 - Of guinea fowls WO 2 0208 Other meat and edible meat offal, fresh, chilled or frozen 85. 2 0208.10 - Of rabbits or hares WO 86. 2 0208.30 - Of primates WO 87. 2 0208.40 - Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) WO 88. 2 0208.50 - Of reptiles (including snakes and turtles) WO 89. 2 0208.60 - Of camels and other camelids (Camelidae) WO 90. 2 0208.90 - Other WO 2 0209 Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked 91. 2 0209.10 - Of pigs WO 92. 2 0209.90 - Other WO 2 0210 Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal 93. 2 0210.11 - Meat of swine : hams, shoulders and cuts thereof, with bone in WO 94. 2 0210.12 - Meat of swine : bellies (streaky) and cuts thereof WO 95. 2 0210.19 - Meat of swine : other WO 96. 2 0210.20 - Meat of bovine animals WO 97. 2 0210.91 - Other, including edible flours and meals of meat or meat offal : of primates WO 98. 2 0210.92 - Other, including edible flours and meals of meat or meat offal : of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia); of seals, sea lions and walruses (mammals of the suborder Pinnipedia) WO 99. 2 0210.93 - Other, including edible flours and meals of meat or meat offal : of reptiles (including snakes and turtles) WO 100. 2 0210.99 - Other, including edible flours and meals of meat or meat offal : other WO CHAPTER 3 FISH AND CRUSTACEANS, MOLLUSCS AND OTHER AQUATIC INVERTEBRATES 3 0301 Live fish 101. 3 0301.11 - Ornamental fish : freshwater WO 102. 3 0301.19 - Ornamental fish : other WO 103. 3 0301.91 - Other live fish : trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) WO 104. 3 0301.92 - Other live fish : eels (Anguilla spp.) WO 105. 3 0301.93 - Other live fish : Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla Catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) WO 106. 3 0301.94 - Other live fish : Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) WO 107. 3 0301.95 - Other live fish : southern bluefin tunas (Thunnus maccoyii) WO 108. 3 0301.99 - Other live fish : Other WO 3 0302 Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 0304 109. 3 0302.11 - Salmonidae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) WO 110. 3 0302.13 - Salmonidae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus) WO 111. 3 0302.14 - Salmonidae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) WO 112. 3 0302.19 - Salmonidae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Other WO 113. 3 0302.21 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) WO 114. 3 0302.22 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Plaice (Pleuronectes platessa) WO 115. 3 0302.23 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Sole (Solea spp.) WO 116. 3 0302.24 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Turbots (Psetta maxima) WO 117. 3 0302.29 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Other WO 118. 3 0302.31 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Albacore or longfinned tunas (Thunnus alalunga) WO 119. 3 0302.32 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Yellowfin tunas (Thunnus albacares) WO 120. 3 0302.33 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Skipjack or stripe-bellied bonito WO 121. 3 0302.34 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Bigeye tunas (Thunnus obesus) WO 122. 3 0302.35 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) WO 123. 3 0302.36 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Southern bluefin tunas (Thunnus maccoyii) WO 124. 3 0302.39 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0302.91 to 0302.99 : Other WO 125. 3 0302.41 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Herrings (Clupea harengus, Clupea pallasii) WO 126. 3 0302.42 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Anchovies (Engraulis spp.) WO 127. 3 0302.43 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) WO 128. 3 0302.44 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) WO 129. 3 0302.45 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Jack and horse mackerel (Trachurus spp.) WO 130. 3 0302.46 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Cobia (Rachycentron canadum) WO 131. 3 0302.47 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Swordfish (Xiphias cladius) WO 132. 3 0302.49 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0302.91 to 0302.99 : Other WO 133. 3 0302.51 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) WO 134. 3 0302.52 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Haddock (Melanogrammus aeglefinus) WO 135. 3 0302.53 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Coalfish (Pollachius virens) WO 136. 3 0302.54 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Hake (Merluccius spp., Urophycis spp.) WO 137. 3 0302.55 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Alaska Pollack (Theragra chalcogramma) WO 138. 3 0302.56 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Blue whitings (Micromesistius poutassou, Micromesistius australis) WO 139. 3 0302.59 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0302.91 to 0302.99 : Other WO 140. 3 0302.71 - 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 subheading 0302.91 to 0302.99 : Tilapias (Oreochromis spp.) WO 141. 3 0302.72 - 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 subheading 0302.91 to 0302.99 : Catfish (Pangasius spp., Silurus spp., Clatias spp., Ictalurus spp.) WO 142. 3 0302.73 - 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 subheading 0302.91 to 0302.99 : Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) WO 143. 3 0302.74 - 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 subheading 0302.91 to 0302.99 : Eels (Anguilla spp.) WO 144. 3 0302.79 - 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 subheading 0302.91 to 0302.99 : Other WO 145. 3 0302.81 - Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99 : Dogfish and other sharks WO 146. 3 0302.82 - Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99 : Rays and skates (Rajidae) WO 147. 3 0302.83 - Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99 : Toothfish (Dissostichus spp.) WO 148. 3 0302.84 - Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99 : Seabass (Dicentrarchus spp.) WO 149. 3 0302.85 - Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99 : Seabream (Sparidae) WO 150. 3 0302.89 - Other fish, excluding edible fish offal of subheading 0302.91 to 0302.99 : Other WO 151. 3 0302.91 - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : Livers, roes and milt WO 152. 3 0302.92 - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : Shark fins WO 153. 3 0302.99 - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : Other WO 3 0303 Fish, frozen, excluding fish fillets and other fish meat of heading 0304 154. 3 0303.11 - Salmonidae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Sockeye salmon (red salmon) (Oncorhynchus nerka) WO 155. 3 0303.12 - Salmonidae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Other Pacific salmon (Orcorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorthynchus kisutch, Oncorthynchus masou and Oncorhynchus rhodurus) WO 156. 3 0303.13 - Salmonidae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho) WO 157. 3 0303.14 - Salmonidae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Trout (Salmo trutts, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) WO 158. 3 0303.19 - Salmonidae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Other WO 159. 3 0303.23 - 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 subheading 0303.91 to 0303.99 : Tilapias (Oreochromis spp.) WO 160. 3 0303.24 - 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 subheading 0303.91 to 0303.99 : Catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) WO 161. 3 0303.25 - 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 subheading 0303.91 to 0303.99 : Carp (Cyprinus spp., Carassius spp., Ctenopharyngodon idellus, Hypophthalmichthys spp., Cirrhinus spp., Mylopharyngodon piceus, Catla catla, Labeo spp., Osteochilus hasselti, Leptobarbus hoeveni, Megalobrama spp.) WO 162. 3 0303.26 - 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 subheading 0303.91 to 0303.99 : Eels (Anguilla spp.) WO 163. 3 0303.29 - 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 subheading 0303.91 to 0303.99 : Other WO 164. 3 0303.31 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis) WO 165. 3 0303.32 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Plaice (Pleuronectes platessa) WO 166. 3 0303.33 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Sole (Solea spp.) WO 167. 3 0303.34 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Turbots (Psetta maxima) WO 168. 3 0303.39 - Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Other WO 169. 3 0303.41 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Albacore or longfinned tunas (Thunnus alalunga) WO 170. 3 0303.42 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Yellowfin tunas (Thunnus albacares) WO 171. 3 0303.43 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Skipjack or stripe-bellied bonito WO 172. 3 0303.44 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Bigeye tunas (Thunnus obesus) WO 173. 3 0303.45 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Atlantic and Pacific bluefin tunas (Thunnus thynnus, Thunnus orientalis) WO 174. 3 0303.46 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Southern bluefin tunas (Thunnus maccoyii) WO 175. 3 0303.49 - Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding edible fish offal of subheading 0303.91 to 0303.99 : Other WO 176. 3 0303.51 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Herrings (Clupea harengus, Clupea pallasii) WO 177 3 0303.53 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus) WO 178. 3 0303.54 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus) WO 179. 3 0303.55 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Jack and horse mackerer (Trachurus spp.) WO 180. 3 0303.56 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Cobia (Rachycentron canadum) WO 181. 3 0303.57 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Swordfish (Xiphias gladius) WO 182. 3 0303.59 - 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae), excluding edible fish offal of subheading 0303.91 to 0303.99 : Other WO 183. 3 0303.63 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) WO 184. 3 0303.64 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Haddock (Melanogrammus aeglefinus) WO 185. 3 0303.65 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Coalfish (Pollachius virens) WO 186. 3 0303.66 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Hake (Merluccius spp., Urophycis spp.) WO 187. 3 0303.67 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Alaska Pollack (Theragra chalcogramma) WO 188. 3 0303.68 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Blue whitings (Micromesistius poutassou, Micromesistius australis) WO 189. 3 0303.69 - Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, excluding edible fish offal of subheading 0303.91 to 0303.99 : Other WO 190. 3 0303.81 - Other fish, excluding edible fish offal of subheading 0303.91 to 0303.99 : Dogfish and other sharks WO 191. 3 0303.82 - Other fish, excluding edible fish offal of subheading 0303.91 to 0303.99 : Rays and skates (Rajidae) WO 192. 3 0303.83 - Other fish, excluding edible fish offal of subheading 0303.91 to 0303.99 : Toothfish (Dissostichus spp.) WO 193. 3 0303.84 - Other fish, excluding edible fish offal of subheading 0303.91 to 0303.99 : Seabass (Dicentrarchus spp.) WO 194. 3 0303.89 - Other fish, excluding edible fish offal of subheading 0303.91 to 0303.99 : Other WO 195. 3 0303.91 - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : Livers, roes and milt WO 196. 3 0303.92 - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : Shark fins WO 197. 3 0303.99 - Livers, roes, milt, fish fins, heads, tails, maws and other edible fish offal : Other WO 3 0304 Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen 198. 3 0304.31 - Fresh or chilled fillets of 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.) : tilapias (Oreochromis spp.) WO 199. 3 0304.32 - Fresh or chilled fillets of 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.) : catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) WO 200. 3 0304.33 - Fresh or chilled fillets of 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.) : Nile perch (Lates niloticus) WO 201. 3 0304.39 - Fresh or chilled fillets of 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.) : Other CC 202. 3 0304.41 - Fresh or chilled fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho) WO 203. 3 0304.42 - Fresh or chilled fillets of other fish : trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) WO 204. 3 0304.43 - Fresh or chilled fillets of other fish : flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) WO 205. 3 0304.44 - Fresh or chilled fillets of other fish : fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae WO 206. 3 0304.45 - Fresh or chilled fillets of other fish : swordfish (Xiphias gladius) WO 207. 3 0304.46 - Fresh or chilled fillets of other fish : toothfish (Dissostichus spp.) WO 208. 3 0304.47 - Fresh or chilled fillets of other fish : Dogfish and other sharks CC 209. 3 0304.48 - Fresh or chilled fillets of other fish : Rays and skates (Rajidae) CC 210. 3 0304.49 - Fresh or chilled fillets of other fish : Other CC 211. 3 0304.51 - Other, fresh or chilled : 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.) CC 212. 3 0304.52 - Other, fresh or chilled : salmonidae CC 213. 3 0304.53 - Other, fresh or chilled : fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CC 214. 3 0304.54 - Other, fresh or chilled : swordfish (Xiphias gladius) CC 215. 3 0304.55 - Other, fresh or chilled : toothfish (Dissostichus spp.) CC 216. 3 0304.56 - Other, fresh or chilled : Dogfish and other sharks WO 217. 3 0304.57 - Other, fresh or chilled : Rays and skates (Rajidae) WO 218. 3 0304.59 - Other, fresh or chilled : Other CC 219. 3 0304.61 - Frozen fillets of 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.) : tilapias (Oreochromis spp.) CC 220. 3 0304.62 - Frozen fillets of 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.) : catfish (Pangasius spp., Silurus spp., Clarias spp., Ictalurus spp.) CC 221. 3 0304.63 - Frozen fillets of 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.) : Nile perch (Lates niloticus) CC 222. 3 0304.69 - Frozen fillets of 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.) : Other CC 223. 3 0304.71 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CC 224. 3 0304.72 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : haddock (Melanogrammus aeglefinus) CC 225. 3 0304.73 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : coalfish (Pollachius virens) CC 226. 3 0304.74 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : hake (Merluccius spp., Urophycis spp.) CC 227. 3 0304.75 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : Alaska Pollack (Theragra chalcogramma) CC 228. 3 0304.79 - Frozen fillets of fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae : other CC 229. 3 0304.81 - Frozen fillets of other fish : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho) CC 230. 3 0304.82 - Frozen fillets of other fish : trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) CC 231. 3 0304.83 - Frozen fillets of other fish : flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae) CC 232. 3 0304.84 - Frozen fillets of other fish : swordfish (Xiphias gladius) CC 233. 3 0304.85 - Frozen fillets of other fish : toothfish (Dissostichus spp.) CC 234. 3 0304.86 - Frozen fillets of other fish : herrings (Clupea harengus, Clupea pallasii) CC 235. 3 0304.87 - Frozen fillets of other fish : tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis) CC 236. 3 0304.88 - Frozen fillets of other fish : Dogfish, other sharks, rays and skates (Rajidae) CC 237. 3 0304.89 - Frozen fillets of Other fish : Other CC 238. 3 0304.91 - Other, frozen : swordfish (Xiphias gladius) CC 239. 3 0304.92 - Other, frozen : toothfish (Dissostichus spp.) CC 240. 3 0304.93 - Other, frozen : 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.) CC 241. 3 0304.94 - Other, frozen : Alaska Pollack (Theragra chalcogramma) CC 242. 3 0304.95 - Other, frozen : fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than Alaska Pollack (Theragra chalcogramma) CC 243. 3 0304.96 - Other frozen : Dogfish and other sharks CC 244. 3 0304.97 - Other frozen : Rays and skates (Rajidae) CC 245. 3 0304.99 - Other, Frozen : Other CC 3 0305 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 246. 3 0305.10 - Flours, meals and pellets of fish, fit for human consumption CC 247. 3 0305.20 - Livers, roes and milt of fish, dried, smoked, salted or in brine CC 248. 3 0305.31 - Fish fillets, dried, salted or in brine, but not smoked : 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.) CC 249. 3 0305.32 - Fish fillets, dried, salted or in brine, but not smoked : fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae CC 250. 3 0305.39 - Fish fillets, dried, salted or in brine, but not smoked : Other CC 251. 3 0305.41 - Smoked fish, including fillets, other than edible fish offal : Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Huchohucho) CC 252. 3 0305.42 - Smoked fish, including fillets, other than edible fish offal : herrings (Clupea harengus, Clupea pallasii) CC 253. 3 0305.43 - Smoked fish, including fillets, other than edible fish offal, other than edible fish offal : trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster) CC 254. 3 0305.44 - Smoked fish, including fillets, Other than edible fish offal : 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.) CC 255. 3 0305.49 - Smoked fish, including fillets, other than edible fish offal : Other CC 256. 3 0305.51 - Dried fish, other than edible fish offal, whether or not salted but not smoked : cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CC 257. 3 0305.52 - Dried fish, other than edible fish offal, whether or not salted but not smoked : 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.) CC 258. 3 0305.53 '- Dried fish, other than edible fish offal, whether or not salted but not smoked : Fish of the families Bregmacerotidae, Euclichthyidae, Gadidae, Macrouridae, Melanonidae, Merlucciidae, Moridae and Muraenolepididae, other than cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CC 259. 3 0305.54 - Dried fish, other than edible fish offal, whether or not salted but not smoked : 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, Scomber japonicus), 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 (Cololabis saira), scads (Decapterus spp.), capelin (Mallotus villosus), swordfish (Xiphias gladius), Kawakawa (Euthynnus affinis), bonitos (Sarda spp.), marlins, sailfishes, spearfish (Istiophoridae) CC 260. 3 0305.59 - Dried fish, other than edible fish offal, whether or not salted but not smoked : Other CC 261. 3 0305.61 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : herrings (Clupea harengus, Clupea pallasii) CC 262. 3 0305.62 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) CC 263. 3 0305.63 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : anchovies (Engraulis spp.) CC 264. 3 0305.64 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : 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.) CC 265. 3 0305.69 - Fish, salted but not dried or smoked and fish in brine, other than edible fish offal : Other CC 266. 3 0305.72 - Fish fins, heads, tails, maws and other edible fish offal : fish heads, tails and maws CC 267. 3 0305.79 - Fish fins, heads, tails, maws and other edible fish offal : other CC 3 0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption 268. 3 0306.11 - Frozen : rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) CC 269. 3 0306.12 - Frozen : lobsters (Homarus spp.) CC 270. 3 0306.14 - Frozen : crabs CC 271. 3 0306.15 - Frozen : Norway lobsters (Nephrops norvegicus) CC 272. 3 0306.16 - Frozen : cold-water shrimps and prawns (Pandalus spp., Crangon crangon) CC 273. 3 0306.17 - Frozen : other shrimps and prawns CC 274. 3 0306.31 - Live, fresh or chilled : Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) WO 275. 3 0306.32 - Live, fresh or chilled: Lobsters (Homarus spp.) WO 276. 3 0306.33 - Live, fresh or chilled : Crabs WO 277. 3 0306.34 - Live, fresh or chilled : Norway lobsters (Nephrops norvegicus) WO 278. 3 0306.35 - Live, fresh or chilled : Cold-water shrimps and prawns (Pandalus spp., Crangon crangon) WO 279. 3 0306.36 - Live, fresh or chilled : Other shrimps and prawns WO 280. 3 0306.39 - Live, fresh or chilled : Other, including flours, meals and pellets of crustaceans, fit for human consumption WO 281. 3 0306.91 - Other : Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.) WO 282. 3 0306.92 - Other : Lobsters (Homarus spp.) WO 283. 3 0306.93 - Other : Crabs WO 284. 3 0306.94 - Other : Norway lobsters (Nephrops norvegicus) WO 285. 3 0306.95 - Other : Shrimps and prawns WO 3 0307 Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process; flours, meals and pellets of molluscs, fit for human consumption 286. 3 0307.11 - Oysters : live, fresh or chilled CC 287. 3 0307.12 - Oysters : Frozen CC 288. 3 0307.19 - Oysters : Other CC 289. 3 0307.21 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : live, fresh or chilled CC 290. 3 0307.22 - Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten : Frozen CC 291. 3 0307.29 - Scallops, including queen Scallops, of the genera Pecten, Chlamys or Placopecten : Other CC 292. 3 0307.31 - Mussels (Mytilus spp., Perna spp.) : live, fresh or chilled CC 293. 3 0307.32 - Mussels (Mytilus spp., Perna spp.) : Frozen CC 294. 3 0307.39 - Mussels (Mytilus spp., Perna spp.) : Other CC 295. 3 0307.42 - Cuttle fish and squid : Live, fresh or chilled CC 296. 3 0307.43 - Cuttle fish and squid : Frozen CC 297. 3 0307.49 - Cuttle fish and squid : Other CC 298. 3 0307.51 - Octopus (Octopus spp.) : live, fresh or chilled CC 299. 3 0307.52 - Octopus (Octopus spp.) : Frozen CC 300. 3 0307.59 - Octopus (Octopus spp.) : Other CC 301. 3 0307.60 - Snails, other than sea snails CC 302. 3 0307.71 - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactride, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) : live, fresh or chilled CC 303. 3 0307.72 - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactride, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) : Frozen CC 304. 3 0307.79 - Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactride, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae) : Other CC 305. 3 0307.81 - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) : Live, fresh or chilled abalone (Haliotis spp.) CC 306. 3 0307.82 - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) : Live, fresh or chilled stromboid conchs (Strombus spp.) CC 307. 3 0307.83 - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) : Frozen abalone (Haliotis spp.) CC 308. 3 0307.84 - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) : Frozen stromboid conchs (Strombus spp.) CC 309. 3 0307.87 - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) : Other abalone (Haliotis spp.) CC 310. 3 0307.88 - Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.) : Other stromboid conchs (Strombus spp.) CC 311. 3 0307.91 - Other, including flours, meals and pellets, fit for human consumption : Live, fresh or chilled CC 312. 3 0307.92 - Other, including flours, meals and pellets, fit for human consumption : Frozen CC 313. 3 0307.99 - Other, including flours, meals and pellets, fit for human consumption : Other CC 3 0308 Aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; smoked aquatic invertebrates other than crustaceans and molluscs, whether or not cooked before or during the smoking process; flours, meals and pellets of aquatic invertebrates other than crustaceans and molluscs, fit for human consumption 314. 3 0308.11 - Sea cucumbers (Stichopus japonicus, Holothuroidea) : live, fresh or chilled CC 315. 3 0308.12 - Sea cucumbers (Stichopus japonicus, Holothuroidea) : Frozen CC 316. 3 0308.19 - Sea cucumbers (Stichopus japonicus, Holothuroidea) : Other CC 317. 3 0308.21 - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus) : live, fresh or chilled CC 318. 3 0308.22 - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus) : Frozen CC 319. 3 0308.29 - Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus) : Other CC 320. 3 0308.30 - Jellyfish (Rhopilema spp.) CC 321. 3 0308.90 - Other CC CHAPTER 5 PRODUCTS OF ANIMAL ORIGIN, NOT ELSEWHERE SPECIFIED OR INCLUDED 322. 5 0501 0501.00 Human hair, unworked, whether or not washed or scoured; waste of human hair WO 5 0502 Pigs , hogs or boars bristles and hair; badger hair and other brush making hair; waste of such bristles or hair 323. 5 0502.10 - Pigs , hogs or boars bristles and hair and waste thereof WO 324. 5 0502.90 - Other WO 325. 5 0504 0504.00 Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked WO 5 0505 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 326. 5 0505.10 - Feathers of a kind used for stuffing; down WO 327. 5 0505.90 - Other WO 5 0506 Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products 328. 5 0506.10 - Ossein and bones treated with acid WO 329. 5 0506.90 - Other WO 5 0507 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 330. 5 0507.10 - Ivory; ivory powder and waste WO 331. 5 0507.90 - Other WO 332. 5 0508 0508.00 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 WO 333. 5 0510 0510.00 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 WO 5 0511 Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption 334. 5 0511.10 - Bovine semen WO 335. 5 0511.91 - Other : products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3 WO 336. 5 0511.99 - Other : other WO CHAPTER 6 LIVE TREES AND OTHER PLANTS; BULBS, ROOTS AND THE LIKE; CUT FLOWERS AND ORNAMENTAL FOLIAGE 6 0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 1212 337. 6 0601.10 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant WO 338. 6 0601.20 - Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots WO 6 0602 Other live plants (including their roots), cuttings and slips; mushroom spawn 339. 6 0602.10 - Unrooted cuttings and slips WO 340. 6 0602.20 - Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts WO 341. 6 0602.30 - Rhododendrons and azaleas, grafted or not WO 342. 6 0602.40 - Roses, grafted or not WO 343. 6 0602.90 - Other WO 6 0603 Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared 344. 6 0603.11 - Fresh : roses WO 345. 6 0603.12 - Fresh : carnations WO 346. 6 0603.13 - Fresh : orchids WO 347. 6 0603.14 - Fresh : chrysanthemums WO 348. 6 0603.15 - Fresh : lilies (Lillium spp.) WO 349. 6 0603.19 - Fresh : other WO 350. 6 0603.90 - Other WO 6 0604 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 351. 6 0604.20 - Fresh WO 352. 6 0604.90 - Other WO CHAPTER 7 EDIBLE VEGETABLES AND CERTAIN ROOTS AND TUBERS 7 0701 Potatoes, fresh or chilled 353. 7 0701.10 - Seed WO 354. 7 0701.90 - Other WO 355. 7 0702 0702.00 Tomatoes, fresh or chilled WO 7 0703 Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled 356. 7 0703.10 - Onions and shallots WO 357. 7 0703.20 - Garlic WO 358. 7 0703.90 - Leeks and other alliaceous vegetables WO 7 0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled 359. 7 0704.10 - Cauliflowers and headed broccoli WO 360. 7 0704.20 - Brussels sprouts WO 361. 7 0704.90 - Other WO 7 0705 Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled 362. 7 0705.11 - Lettuce : cabbage lettuce (head lettuce) WO 363. 7 0705.19 - Lettuce : other WO 364. 7 0705.21 - Chicory : witloof chicory (Cichorium intybus var. foliosum) WO 365. 7 0705.29 - Chicory : other WO 7 0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled 366. 7 0706.10 - Carrots and turnips WO 367. 7 0706.90 - Other WO 368. 7 0707 0707.00 Cucumbers and gherkins, fresh or chilled. WO 7 0708 Leguminous vegetables, shelled or unshelled, fresh or chilled 369. 7 0708.10 - Peas (Pisum sativum) WO 370. 7 0708.20 - Beans (Vigna spp., Phaseolus spp.) WO 371. 7 0708.90 - Other leguminous vegetables WO 7 0709 Other vegetables, fresh or chilled 372. 7 0709.20 - Asparagus WO 373. 7 0709.30 - Aubergines (egg-plants) WO 374. 7 0709.40 - Celery other than celeriac WO 375. 7 0709.51 - Mushrooms and truffles : mushrooms of the genus Agaricus WO 376. 7 0709.59 - Mushrooms and truffles : other WO 377. 7 0709.60 - Fruits of the genus Capsicum or of the genus Pimenta WO 378. 7 0709.70 - Spinach, New Zealand spinach and orache spinach (garden spinach) WO 379. 7 0709.91 - Other : globe artichoke WO 380. 7 0709.92 - Other : olives WO 381. 7 0709.93 - Other : pumpkins, squash and gourds (Cucurbita spp.) WO 382. 7 0709.99 - Other : other WO 7 0710 Vegetables (uncooked or cooked by steaming or boiling in water), frozen 383. 7 0710.10 - Potatoes WO 384. 7 0710.21 - Leguminous vegetables, shelled or unshelled : peas (Pisum sativum) WO 385. 7 0710.22 - Leguminous vegetables, shelled or unshelled : beans (Vigna spp., Phaseolus spp.) WO 386. 7 0710.29 - Leguminous vegetables, shelled or unshelled: other WO 387. 7 0710.30 - Spinach, New Zealand spinach and orache spinach (garden spinach) WO 388. 7 0710.40 - Sweet corn WO 389. 7 0710.80 - Other vegetables WO 390. 7 0710.90 - Mixtures of vegetables CC or QVC40 7 0711 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 391. 7 0711.20 - Olives WO 392. 7 0711.40 - Cucumbers and gherkins WO 393. 7 0711.51 - Mushrooms and truffles: mushrooms of the genus Agaricus WO 394. 7 0711.59 - Mushrooms and truffles: other WO 395. 7 0711.90 - Other vegetables; mixtures of vegetables CC or QVC40 7 0712 Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared 396. 7 0712.20 - Onions WO 397. 7 0712.31 - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles : mushrooms of the genus Agaricus WO 398. 7 0712.32 - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles : wood ears (Auricularia spp.) WO 399. 7 0712.33 - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles : jelly fungi (Tremella spp.) WO 400. 7 0712.39 - Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles : other WO 401. 7 0712.90 - Other vegetables; mixtures of vegetables CC or QVC40 7 0713 Dried leguminous vegetables, shelled, whether or not skinned or split 402. 7 0713.10 - Peas (Pisum sativum) WO 403. 7 0713.20 - Chickpeas (garbanzos) WO 404. 7 0713.31 - Beans (Vigna spp., Phaseolus spp.) : beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek WO 405. 7 0713.32 - Beans (Vigna spp., Phaseolus spp.) : small red (Adzuki) beans (Phaseolus or Vigna angularis) WO 406. 7 0713.33 - Beans (Vigna spp., Phaseolus spp.) : kidney beans, including white pea beans (Phaseolus vulgaris) WO 407. 7 0713.34 - Beans (Vigna spp., Phaseolus spp.) : bambara beans (Vigna subterranean or Voandzeia subterranean) WO 408. 7 0713.35 - Beans (Vigna spp., Phaseolus spp.) : cow peas (Vigna unguiculata) WO 409. 7 0713.39 - Beans (Vigna spp., Phaseolus spp.) : other WO 410. 7 0713.40 - Lentils WO 411. 7 0713.50 - Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor) WO 412. 7 0713.60 - Pigeon peas (Cajanus cajan) WO 413. 7 0713.90 - Other WO 7 0714 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 414. 7 0714.10 - Manioc (cassava) WO 415. 7 0714.20 - Sweet potatoes WO 416. 7 0714.30 - Yams (Dioscorea spp.) WO 417. 7 0714.40 - Taro (Colpcasia spp.) WO 418. 7 0714.50 - Yautia (Xanthosoma spp.) WO 419. 7 0714.90 - Other WO CHAPTER 8 EDIBLE FRUIT AND NUTS; PEEL OF CITRUS FRUIT OR MELONS 8 0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried, whether or not shelled or peeled 420. 8 0801.11 - Coconuts : desiccated WO 421. 8 0801.12 - Coconuts : in the inner shell (endocarp) WO 422. 8 0801.19 - Coconuts : other WO 423. 8 0801.21 - Brazil nuts : in shell WO 424. 8 0801.22 - Brazil nuts : shelled WO 425. 8 0801.31 - Cashew nuts : in shell WO 426. 8 0801.32 - Cashew nuts : shelled WO 8 0802 Other nuts, fresh or dried, whether or not shelled or peeled 427. 8 0802.11 - Almonds : in shell WO 428. 8 0802.12 - Almonds : shelled WO 429. 8 0802.21 - Hazelnuts or filberts (Corylus spp.) : in shell WO 430. 8 0802.22 - Hazelnuts or filberts (Corylus spp.) : shelled WO 431. 8 0802.31 - Walnuts : in shell WO 432. 8 0802.32 - Walnuts : shelled WO 433. 8 0802.41 - Chestnuts (Castanea spp.) : in shell WO 434. 8 0802.42 - Chestnuts (Castanea spp.) : shelled WO 435. 8 0802.51 - Pistachios : in shell WO 436. 8 0802.52 - Pistachios : shelled WO 437. 8 0802.61 - Macadamia nuts : in shell WO 438. 8 0802.62 - Macadamia nuts : shelled WO 439. 8 0802.70 - Kola nuts (Cola spp.) WO 440. 8 0802.80 - Areca nuts WO 441. 8 0802.90 - Other WO 8 0803 Bananas, including plantains, fresh or dried 442. 8 0803.10 - Plantains WO 443. 8 0803.90 - Other WO 8 0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens, fresh or dried 444. 8 0804.10 - Dates WO 445. 8 0804.20 - Figs WO 446. 8 0804.30 - Pineapples WO 447. 8 0804.40 - Avocados WO 448. 8 0804.50 - Guavas, mangoes and mangosteens WO 8 0805 Citrus fruit, fresh or dried 449. 8 0805.10 - Oranges WO 450. 8 0805.21 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids : Mandarins (including tangerines and satsumas) WO 451. 8 0805.22 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids : Clementines WO 452. 8 0805.29 - Mandarins (including tangerines and satsumas); clementines, wilkings and similar citrus hybrids : Other WO 453. 8 0805.40 - Grapefruit, including pomelos WO 454. 8 0805.50 - Lemons (Citrus limon, Citrus limonum) and limes (Citrus aurantifolia, Citrus latifolia) WO 455. 8 0805.90 - Other WO 8 0806 Grapes, fresh or dried 456. 8 0806.10 - Fresh WO 457. 8 0806.20 - Dried WO 8 0807 Melons (including watermelons) and papaws (papayas), fresh 458. 8 0807.11 - Melons (including watermelons) : watermelons WO 459. 8 0807.19 - Melons (including watermelons) : other WO 460. 8 0807.20 - Pawpaws (papayas) WO 8 0808 Apples, pears and quinces, fresh 461. 8 0808.10 - Apples WO 462. 8 0808.30 - Pears WO 463. 8 0808.40 - Quinces WO 8 0809 Apricots, cherries, peaches (including nectarines), plums and sloes, fresh 464. 8 0809.10 - Apricots WO 465. 8 0809.21 - Cherries : sour cherries (Prunus cerasus) WO 466. 8 0809.29 - Cherries : other WO 467. 8 0809.30 - Peaches, including nectarines WO 468. 8 0809.40 - Plums and sloes WO 8 0810 Other fruit, fresh 469. 8 0810.10 - Strawberries WO 470. 8 0810.20 - Raspberries, blackberries, mulberries and loganberries WO 471. 8 0810.30 - Black, white or red currants and gooseberries WO 472. 8 0810.40 - Cranberries, bilberries and other fruits of the genus Vaccinium WO 473. 8 0810.50 - Kiwifruit WO 474. 8 0810.60 - Durians WO 475. 8 0810.70 - Persimmons WO 476. 8 0810.90 - Other WO 8 0811 Fruit and nuts, uncooked or cooked by steaming or boiling in water, frozen, whether or not containing added sugar or other sweetening matter 477. 8 0811.10 - Strawberries CTH 478. 8 0811.20 - Raspberries, blackberries, mulberries, loganberries, black, white or red currants and gooseberries CTH 479. 8 0811.90 - Other CTH 8 0812 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 480. 8 0812.10 - Cherries CTH 481. 8 0812.90 - Other CTH 8 0813 Fruit, dried, other than that of headings 0801 to 0806; mixtures of nuts or dried fruits of this Chapter 482. 8 0813.10 - Apricots CTH 483. 8 0813.20 - Prunes CTH 484. 8 0813.30 - Apples CTH 485. 8 0813.40 - Other fruit CTH 486. 8 0813.50 - Mixtures of nuts or dried fruits of this Chapter CTH CHAPTER 9 COFFEE, TEA, MATE AND SPICES 9 0901 Coffee, whether or not roasted or decaffeinated; coffee husks and skins; coffee substitutes containing coffee in any proportion 487. 9 0901.11 - Coffee, not roasted : not decaffeinated WO 9 0902 Tea, whether or not flavoured 488. 9 0902.10 - Green tea (not fermented) in immediate packings of a content not exceeding 3 kg WO 489. 9 0902.20 - Other green tea (not fermented) WO 490. 9 0903 0903.00 Mat WO 9 0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta 491. 9 0904.11 - Pepper : neither crushed nor ground WO 492. 9 0904.12 - Pepper : crushed or ground WO 493. 9 0904.21 - Fruits of the genus Capsicum or of the genus Pimenta : dried, neither crushed nor ground WO 494. 9 0904.22 - Fruits of the genus Capsicum or of the genus Pimenta : crushed or ground WO 9 0905 Vanilla 495. 9 0905.10 - Neither crushed nor ground WO 496. 9 0905.20 - Crushed or ground WO 9 0906 Cinnamon and cinnamon-tree flowers 497. 9 0906.11 - Neither crushed nor ground : cinnamon (Cinnamomum zeylanicum Blume) WO 498. 9 0906.19 - Neither crushed nor ground : other WO 499. 9 0906.20 - Crushed or ground WO 9 0907 Cloves (whole fruit, cloves and stems) 500. 9 0907.10 - Neither crushed nor ground WO 501. 9 0907.20 - Crushed or ground WO 9 0908 Nutmeg, mace and cardamoms 502. 9 0908.11 - Nutmeg : neither crushed nor ground WO 503. 9 0908.12 - Nutmeg : crushed or ground WO 504. 9 0908.21 - Mace : neither crushed nor ground WO 505. 9 0908.22 - Mace : crushed or ground WO 506. 9 0908.31 - Cardamoms : neither crushed nor ground WO 507. 9 0908.32 - Cardamoms : crushed or ground WO 9 0909 Seeds of anise, badian, fennel, coriander, cumin or caraway; juniper berries 508. 9 0909.21 - Seeds of coriander : neither crushed nor ground WO 509. 9 0909.22 - Seeds of coriander : crushed or ground WO 510. 9 0909.31 - Seeds of cumin : neither crushed nor ground WO 511. 9 0909.32 - Seeds of cumin : crushed or ground WO 512. 9 0909.61 - Seeds of anise, badian, caraway or fennel; juniper berries : neither crushed nor ground WO 513. 9 0909.62 - Seeds of anise, badian, caraway or fennel; juniper berries : crushed or ground WO 9 0910 Ginger, saffron, turmeric (curcuma), thyme, bay leaves, curry and other spices 514. 9 0910.11 - Ginger : neither crushed nor ground WO 515. 9 0910.12 - Ginger : crushed or ground WO 516. 9 0910.20 - Saffron WO 517. 9 0910.30 - Turmeric (curcuma) WO 518. 9 0910.91 - Other spices : mixtures referred to in Note 1(b) to this Chapter WO or QVC40 519. 9 0910.99 - Other spices : other WO or QVC40 CHAPTER 10 CEREALS 10 1001 Wheat and meslin 520. 10 1001.11 - Durum wheat : seed WO 521. 10 1001.19 - Durum wheat : other WO 522. 10 1001.91 - Other : seed WO 523. 10 1001.99 - Other : other WO 10 1002 Rye 524. 10 1002.10 - Seed WO 525. 10 1002.90 - Other WO 10 1003 Barley 526. 10 1003.10 - Seed WO 527. 10 1003.90 - Other WO 10 1004 Oats 528. 10 1004.10 - Seed WO 529. 10 1004.90 - Other WO 10 1005 Maize (corn) 530. 10 1005.10 - Seed WO 531. 10 1005.90 - Other WO 10 1006 Rice 532. 10 1006.10 - Rice in the husk (paddy or rough) WO 533. 10 1006.20 - Husked (brown) rice WO 534. 10 1006.30 - Semi-milled or wholly milled rice, whether or not polished or glazed WO 535. 10 1006.40 - Broken rice WO 10 1007 Grain sorgham 536. 10 1007.10 - Seed WO 537. 10 1007.90 - Other WO 10 1008 Buckwheat, millet and canary seeds; other cereals 538. 10 1008.10 - Buckwheat WO 539. 10 1008.21 - Millet : seed WO 540. 10 1008.29 - Millet : other WO 541. 10 1008.30 - Canary seed WO 542. 10 1008.40 - Fonio (Digitaria spp.) WO 543. 10 1008.50 - Quinoa (Chenopodium quinoa) WO 544. 10 1008.60 - Triticale WO 545. 10 1008.90 - Other cereals WO CHAPTER 11 PRODUCTS OF THE MILLING INDUSTRY; MALT; STARCHES; INULIN; WHEAT GLUTEN 11 1107 Malt, whether or not roasted 546. 11 1107.10 - Not roasted WO 11 1108 Starches; inulin 547. 11 1108.11 - Starches : wheat starch WO 548. 11 1108.12 - Starches : maize (corn) starch WO 549. 11 1108.13 - Starches : potato starch WO 550. 11 1108.14 - Starches : manioc (cassava) starch WO 551. 11 1108.19 - Starches : other starches WO 552. 11 1108.20 - Inulin WO 553. 11 1109 1109.00 Wheat gluten, whether or not dried WO CHAPTER 12 OIL SEEDS AND OLEAGINOUS FRUITS; MISCELLANEOUS GRAINS, SEEDS AND FRUIT; INDUSTRIAL OR MEDICINAL PLANTS; STRAW AND FODDER 12 1201 Soya beans, whether or not broken 554. 12 1201.10 - Seed WO 555. 12 1201.90 - Other WO 12 1202 Ground-nuts, not roasted or otherwise cooked, whether or not shelled or broken 556. 12 1202.30 - Seed WO 557. 12 1202.41 - Other : in shell WO 558. 12 1202.42 - Other : shelled, whether or not broken WO 559. 12 1203 1203.00 Copra WO 560. 12 1204 1204.00 Linseed, whether or not broken WO 12 1205 Rape or colza seeds, whether or not broken 561. 12 1205.10 - Low erucic acid rape or colza seeds WO 562. 12 1205.90 - Other WO 563. 12 1206 1206.00 Sunflower seeds, whether or not broken WO 12 1207 Other oil seeds and oleaginous fruits, whether or not broken 564. 12 1207.10 - Palm nuts and kernels WO 565. 12 1207.21 - Cotton seeds : seed WO 566. 12 1207.29 - Cotton seeds : other WO 567. 12 1207.30 - Castor oil seeds WO 568. 12 1207.40 - Sesamum seeds WO 569. 12 1207.50 - Mustard seeds WO 570. 12 1207.60 - Safflower (Carthamus tinctorius) seeds WO 571. 12 1207.70 - Melon seeds WO 572. 12 1207.91 - Other : poppy seeds WO 573. 12 1207.99 - Other : other WO 12 1208 Flours and meals of oil seeds or oleaginous fruits, other than those of mustard 574. 12 1208.10 - Of soya beans WO 575. 12 1208.90 - Other WO 12 1209 Seeds, fruit and spores, of a kind used for sowing 576. 12 1209.10 - Sugar beet seeds WO 577. 12 1209.21 - Seeds of forage plants : lucerne (alfalfa) seeds WO 578. 12 1209.22 - Seeds of forage plants : clover (Trifolium spp.) seeds WO 579. 12 1209.23 - Seeds of forage plants : fescue seeds WO 580. 12 1209.24 - Seeds of forage plants : Kentucky blue grass (Poa pratensis L.) seeds WO 581. 12 1209.25 - Seeds of forage plants : rye grass (Lolium multiflorum Lam., Lolium perenne L.) seeds WO 582. 12 1209.29 - Seeds of forage plants : other WO 583. 12 1209.30 - Seeds of herbaceous plants cultivated principally for their flowers WO 584. 12 1209.91 - Other : vegetable seeds WO 585. 12 1209.99 - Other : other WO 12 1210 Hop cones, fresh or dried, whether or not ground, powdered or in the form of pellets; lupulin 586. 12 1210.10 - Hop cones, neither ground nor powdered nor in the form of pellets WO 587. 12 1210.20 - Hop cones, ground, powdered or in the form of pellets; lupulin WO 12 1211 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, chilled, frozen or dried, whether or not cut, crushed or powdered 588. 12 1211.20 - Ginseng roots WO 589. 12 1211.30 - Coca leaf WO 590. 12 1211.40 - Poppy straw WO 591. 12 1211.50 - Ephedra WO 592. 12 1211.90 - Other WO 12 1212 Locust beans, seaweeds and other algae, sugar beet and sugarcane, fresh, chilled, frozen or dried, whether or not ground; fruit stones and kernels and other vegetable products (including unroasted chicory roots of the variety Cichorium intybus sativum) of a kind used primarily for human consumption, not elsewhere specified or included 593. 12 1212.21 - Seaweeds and other algae : fit for human consumption WO 594. 12 1212.29 - Seaweeds and other algae : other WO 595. 12 1212.91 - Other : sugar beet WO 596. 12 1212.92 - Other : locust beans (carob) WO 597. 12 1212.93 - Other : sugar cane WO 598. 12 1212.94 - Other : chicory roots WO 599. 12 1212.99 - Other : other WO 600. 12 1213 1213.00 Cereal straw and husks, unprepared, whether or not chopped, ground, pressed or in the form of pellets WO 12 1214 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 601. 12 1214.10 - Lucerne (alfalfa) meal and pellets CC CHAPTER 14 VEGETABLE PLAITING MATERIALS; VEGETABLE PRODUCTS NOT ELSEWHERE SPECIFIED OR INCLUDED 14 1401 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) 602. 14 1401.10 - Bamboos WO 603. 14 1401.20 - Rattans WO 604. 14 1401.90 - Other WO 14 1404 Vegetable products not elsewhere specified or included 605. 14 1404.20 - Cotton linters WO 606. 14 1404.90 - Other WO CHAPTER 15 ANIMAL OR VEGETABLE FATS AND OILS AND THEIR CLEAVAGE PRODUCTS; PREPARED EDIBLE FATS; ANIMAL OR VEGETABLE WAXES 15 1504 Fats and oils and their fractions, of fish or marine mammals, whether or not refined, but not chemically modified 607. 15 1504.20 - Fats and oils and their fractions, of fish, other than liver oils CC 608. 15 1505 1505.00 Wool grease and fatty substances derived therefrom (including lanolin) CC 15 1509 Olive oil and its fractions, whether or not refined, but not chemically modified 609. 15 1509.10 - Virgin WO 610. 15 1509.90 - Other WO CHAPTER 16 PREPARATIONS OF MEAT, OF FISH OR OF CRUSTACEANS, MOLLUSCS OR OTHER AQUATIC INVERTEBRATES 611. 16 1601 1601.00 Sausages and similar products, of meat, meat offal or blood; food preparations based on these products CC except HS 2 and 3 16 1602 Other prepared or preserved meat, meat offal or blood 612. 16 1602.10 - Homogenised preparations CC 613. 16 1602.20 - Of liver of any animal CC except HS 2 and 3 614. 16 1602.31 - Of poultry of heading 0105 : of turkeys CC 615. 16 1602.32 - Of poultry of heading 0105 : of fowls of the species Gallus domesticus CC except HS 2 and 3 616. 16 1602.39 - Of poultry of heading 0105 : other CC except HS 2 and 3 617. 16 1602.41 - Of swine : hams and cuts thereof CC 618. 16 1602.42 - Of swine : shoulders and cuts thereof CC 619. 16 1602.49 - Of swine : other, including mixtures CC except HS 2 and 3 620. 16 1602.50 - Of bovine animals CC except HS 2 and 3 621. 16 1602.90 - Other, including preparations of blood of any animal CC except HS 2 and 3 622. 16 1603 1603.00 Extracts and juices of meat, fish or crustaceans, molluscs or other aquatic invertebrates CC except HS 2 and 3 CHAPTER 17 SUGARS AND SUGAR CONFECTIONERY 17 1702 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 623. 17 1702.11 - Lactose and lactose syrup : containing by weight 99% or more lactose, expressed as anhydrous lactose, calculated on the dry matter CC CHAPTER 19 PREPARATIONS OF CEREALS, FLOUR, STARCH OR MILK; PASTRYCOOKS PRODUCTS 19 1901 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 headings 0401 to 0404, not containing cocoa or containing less than 5% by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included 624. 19 1901.10 - Preparations suitable for infants or young children, put up for retail sale CC 625. 19 1901.20 - Mixes and doughs for the preparation of bakers wares of heading 1905 CC 626. 19 1901.90 - Other CC 19 1902 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 627. 19 1902.11 - Uncooked pasta, not stuffed or otherwise prepared : containing eggs CC 628. 19 1902.19 - Uncooked pasta, not stuffed or otherwise prepared : other CC 629. 19 1902.20 - Stuffed pasta, whether or not cooked or otherwise prepared CC 630. 19 1902.30 - Other pasta CC 631. 19 1902.40 - Couscous CC 19 1904 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 632. 19 1904.10 - Prepared foods obtained by the swelling or roasting of cereals or cereal products CC 633. 19 1904.30 - Bulgur wheat CC 634. 19 1904.90 - Other CC 19 1905 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 635. 19 1905.10 - Crispbread CTH CHAPTER 21 MISCELLANEOUS EDIBLE PREPARATIONS 21 2101 Extracts, essences and concentrates, of coffee, tea or mate and preparations with a basis of these products or with a basis of coffee, tea or mate; roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof 636. 21 2101.11 - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee : extracts, essences and concentrates CC 637. 21 2101.12 - Extracts, essences and concentrates, of coffee, and preparations with a basis of these extracts, essences or concentrates or with a basis of coffee : preparations with a basis of extracts, essences or concentrates or with a basis of coffee CC 638. 21 2101.20 - Extracts, essences and concentrates, of tea or mate, and preparations with a basis of these extracts, essences or concentrates or with a basis of tea or mat CC 639. 21 2101.30 - Roasted chicory and other roasted coffee substitutes, and extracts, essences and concentrates thereof CC 21 2102 Yeasts (active or inactive); other single-cell micro-organisms, dead (but not including vaccines of heading 3002); prepared baking powders 640. 21 2102.10 - Active yeasts CC 641. 21 2102.20 - Inactive yeasts; other single-cell micro-organisms, dead CC 642. 21 2102.30 - Prepared baking powders CC CHAPTER 22 BEVERAGES, SPIRITS AND VINEGAR 22 2201 Waters, including natural or artificial mineral waters and aerated waters, not containing added sugar or other sweetening matter nor flavoured; ice and snow 643. 22 2201.10 - Mineral waters and aerated waters WO 644. 22 2201.90 - Other WO CHAPTER 41 RAW HIDES AND SKINS (OTHER THAN FURSKINS) AND LEATHER 41 4101 Raw hides and skins of bovine (including buffalo) or equine animals (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split 645. 41 4101.20 - Whole hides and skins, unsplit, of a weight per skin not exceeding 8 kg when simply dried, 10 kg when dry-salted, or 16 kg when fresh, wet-salted or otherwise preserved CC 646. 41 4101.50 - Whole hides and skins, of a weight exceeding 16 kg CC 647. 41 4101.90 - Other, including butts, bends and bellies CC 41 4102 Raw skins of sheep or lambs (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not with wool on or split, other than those excluded by Note 1(c) to this Chapter 648. 41 4102.10 - With wool on CC 649. 41 4102.21 - Without wool on : pickled CC 650. 41 4102.29 - Without wool on : other CC 41 4103 Other raw hides and skins (fresh, or salted, dried, limed, pickled or otherwise preserved, but not tanned, parchment-dressed or further prepared), whether or not dehaired or split, other than those excluded by Note 1(b) or 1(c) to this Chapter 651. 41 4103.20 - Of reptiles CC 652. 41 4103.30 - Of swine CC 653. 41 4103.90 - Other CC CHAPTER 43 FURSKINS AND ARTIFICIAL FUR; MANUFACTURES THEREOF 43 4301 Raw furskins (including heads, tails, paws and other pieces or cuttings, suitable for furriers use), other than raw hides and skins of heading 4101, 4102 or 4103 654. 43 4301.10 - Of mink, whole, with or without head, tail or paws CC 655. 43 4301.30 - Of lamb, the following : Astrakhan, Broadtail, Caracul, Persian and similar lamb, Indian, Chinese, Mongolian or Tibetan lamb, whole, with or without head, tail or paws CC 656. 43 4301.60 - Of fox, whole, with or without head, tail or paws CC 657. 43 4301.80 - Other furskins, whole, with or without head, tail or paws CC 658. 43 4301.90 - Heads, tails, paws and other pieces or cuttings, suitable for furriers use CC CHAPTER 47 PULP OF WOOD OR OF OTHER FIBROUS CELLULOSIC MATERIAL; RECOVERED (WASTE AND SCRAP) PAPER OR PAPERBOARD 47 4707 Recovered (waste and scrap) paper or paperboard 659. 47 4707.10 - Unbleached kraft paper or paperboard or corrugated paper or paperboard CC 660. 47 4707.20 - Other paper or paperboard made mainly of bleached chemical pulp, not coloured in the mass CC 661. 47 4707.30 - Paper or paperboard made mainly of mechanical pulp (for example, newspapers, journals and similar printed matter) CC 662. 47 4707.90 - Other, including unsorted waste and scrap CC CHAPTER 50 SILK Chapter Note : For the purposes of this Chapter, if a claim for origin is based on dyeing, printing and at least two subsequent finishing processes, washing or drying shall not be considered to be finishing processes. An indicative list of finishing processes is provided in this Annex s Appendix. 663. 50 5001 5001.00 Silk-worm cocoons suitable for reeling WO 664. 50 5002 5002.00 Raw silk (not thrown) WO 665. 50 5003 5003.00 Silk waste (including cocoons unsuitable for reeling, yarn waste and garnetted stock) WO CHAPTER 52 COTTON Chapter Note : For the purposes of this Chapter, if a claim for origin is based on dyeing, printing and at least two subsequent finishing processes, washing or drying shall not be considered to be finishing processes. An indicative list of finishing processes is provided in this Annex s Appendix 666. 52 5201 5201.00 Cotton, not carded or combed WO 52 5202 Cotton waste (including yarn waste and garnetted stock) 667. 52 5202.10 - Yarn waste (including thread waste) WO 668. 52 5202.91 - Other : garnetted stock WO 669. 52 5202.99 - Other : other WO 670. 52 5203 5203.00 Cotton, carded or combed WO 71 7113 Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal 671. 71 7113.11 - Of precious metal whether or not plated or clad with precious metal : of silver, whether or not plated or clad with other precious metal CTSH + QVC 1.5% 672. 71 7113.19 - Of precious metal whether or not plated or clad with precious metal : of other precious metal, whether or not plated or clad with precious metal CTSH + QVC 1.5% 673. 71 7113.20 - Of base metal clad with precious metal CTSH + QVC 1.5% 71 7114 Articles of goldsmiths or silversmiths wares and parts thereof, of precious metal or of metal clad with precious metal 674. 71 7114.11 - Of precious metal whether or not plated or clad with precious metal : of silver, whether or not plated or clad with other precious metal CTSH + QVC 1.5% 675. 71 7114.19 - Of precious metal whether or not plated or clad with precious metal : of other precious metal, whether or not plated or clad with precious metal CTSH + QVC 1.5% 676. 71 7114.20 - Of base metal clad with precious metal CTSH + QVC 1.5% 71 Imitation jewellery 677. 7117.11 - Of base metal, whether or not plated with precious metal : cuff-links and studs CTSH + QVC 1.5% 678. 7117.19 - Of base metal, whether or not plated with precious metal : other CTSH + QVC 1.5% 679. 7117.90 - Other CTSH + QVC 1.5% CHAPTER 72 IRON AND STEEL 72 7206 Iron and non-alloy steel in ingots or other primary forms (excluding iron of heading 7203) 680. 72 7206.10 - Ingots Melt and pour in the Parties 681. 72 7206.90 - Other Melt and pour in the Parties 72 7207 Semi-finished products of iron or non-alloy steel 682. 72 7207.11 - Containing by weight less than 0.25% of carbon : of rectangular (including square) cross-section, the width measuring less than twice the thickness Melt and pour in the Parties 683. 72 7207.12 - Containing by weight less than 0.25% of carbon : other, of rectangular (other than square) cross-section Melt and pour in the Parties 684. 72 7207.19 - Containing by weight less than 0.25% of carbon : other Melt and pour in the Parties 685. 72 7207.20 - Containing by weight 0.25% or more of carbon Melt and pour in the Parties 72 7208 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, hot-rolled, not clad, plated or coated 686. 72 7208.10 - In coils, not further worked than hot-rolled, with patterns in relief Melt and pour in the Parties 687. 72 7208.26 - Other, in coils, not further worked than hot-rolled, pickled : of a thickness of 3 mm or more but less than 4.75 mm Melt and pour in the Parties 688. 72 7208.27 - Other, in coils, not further worked than hot-rolled, pickled : of a thickness of less than 3 mm Melt and pour in the Parties 689. 72 7208.36 - Other, in coils, not further worked than hot-rolled : of a thickness exceeding 10 mm Melt and pour in the Parties 690. 72 7208.37 - Other, in coils, not further worked than hot-rolled : of a thickness of 4.75 mm or more but not exceeding 10 mm Melt and pour in the Parties 691. 72 7208.38 - Other, in coils, not further worked than hot-rolled : of a thickness of 3 mm or more but less than 4.75 mm Melt and pour in the Parties 692. 72 7208.39 - Other, in coils, not further worked than hot-rolled : of a thickness of less than 3 mm Melt and pour in the Parties 693. 72 7208.40 - Not in coils, not further worked than hot-rolled, with patterns in relief Melt and pour in the Parties 694. 72 7208.51 - Other, not in coils, not further worked than hot-rolled : of a thickness exceeding 10 mm Melt and pour in the Parties 695. 72 7208.52 - Other, not in coils, not further worked than hot-rolled : of a thickness of 4.75 mm or more but not exceeding 10 mm Melt and pour in the Parties 696. 72 7208.53 - Other, not in coils, not further worked than hot-rolled : of a thickness of 3 mm or more but less than 4.75 mm Melt and pour in the Parties 697. 72 7208.54 - Other, not in coils, not further worked than hot-rolled : of a thickness of less than 3 mm Melt and pour in the Parties 72 7209 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, cold-rolled (cold-reduced), not clad, plated or coated 698. 72 7209.15 - In coils, not further worked than cold-rolled (cold-reduced) : of a thickness of 3 mm or more Melt and pour in the Parties 699. 72 7209.16 - In coils, not further worked than cold-rolled (cold-reduced) : of a thickness exceeding 1 mm but less than 3 mm Melt and pour in the Parties 700. 72 7209.17 - In coils, not further worked than cold-rolled (cold-reduced) : of a thickness of 0.5 mm or more but not exceeding 1 mm Melt and pour in the Parties 701. 72 7209.18 - In coils, not further worked than cold-rolled (cold-reduced) : of a thickness of less than 0.5 mm Melt and pour in the Parties 702. 72 7209.25 - Not in coils, not further worked than cold-rolled (cold-reduced) : of a thickness of 3 mm or more Melt and pour in the Parties 703. 72 7209.26 - Not in coils, not further worked than cold-rolled (cold-reduced) : of a thickness exceeding 1 mm but less than 3 mm Melt and pour in the Parties 704. 72 7209.27 - Not in coils, not further worked than cold-rolled (cold-reduced) : of a thickness of 0.5 mm or more but not exceeding 1 mm Melt and pour in the Parties 705. 72 7209.28 - Not in coils, not further worked than cold-rolled (cold-reduced) : of a thickness of less than 0.5 mm Melt and pour in the Parties 72 7210 Flat-rolled products of iron or non-alloy steel, of a width of 600 mm or more, clad, plated or coated 706. 72 7210.11 - Plated or coated with tin : of a thickness of 0.5 mm or more Melt and pour in the Parties 707. 72 7210.12 - Plated or coated with tin : of a thickness of less than 0.5 mm Melt and pour in the Parties 708. 72 7210.20 - Plated or coated with lead, including terneplate Melt and pour in the Parties 709. 72 7210.30 - Electrolytically plated or coated with zinc Melt and pour in the Parties 710. 72 7210.41 - Otherwise plated or coated with zinc : corrugated Melt and pour in the Parties 711. 72 7210.49 - Otherwise plated or coated with zinc : other Melt and pour in the Parties 712. 72 7210.50 - Plated or coated with chromium oxides or with chromium and chromium oxides Melt and pour in the Parties 713. 72 7210.61 - Plated or coated with aluminium : plated or coated with aluminium-zinc alloys Melt and pour in the Parties 714. 72 7210.69 - Plated or coated with aluminium : other Melt and pour in the Parties 715. 72 7210.70 - Painted, varnished or coated with plastics Melt and pour in the Parties 72 7211 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, not clad, plated or coated 716. 72 7211.13 - Not further worked than hot-rolled : rolled on four faces or in a closed box pass, of a width exceeding 150 mm and a thickness of not less than 4 mm, not in coils and without patterns in relief Melt and pour in the Parties 717. 72 7211.14 - Not further worked than hot-rolled : other, of a thickness of 4.75 mm or more Melt and pour in the Parties 718. 72 7211.19 - Not further worked than hot-rolled : other Melt and pour in the Parties 719. 72 7211.23 - Not further worked than cold-rolled (cold-reduced) : containing by weight less than 0.25% of carbon Melt and pour in the Parties 720. 72 7211.29 - Not further worked than cold-rolled (cold-reduced) : other Melt and pour in the Parties 721. 72 7211.90 - Other Melt and pour in the Parties 72 7212 Flat-rolled products of iron or non-alloy steel, of a width of less than 600 mm, clad, plated or coated 722. 72 7212.10 - Plated or coated with tin Melt and pour in the Parties 723. 72 7212.20 - Electrolytically plated or coated with zinc Melt and pour in the Parties 724. 72 7212.30 - Otherwise plated or coated with zinc Melt and pour in the Parties 725. 72 7212.40 - Painted, varnished or coated with plastics Melt and pour in the Parties 726. 72 7212.50 - Otherwise plated or coated Melt and pour in the Parties 727. 72 7212.60 - Clad Melt and pour in the Parties 72 7213 Bars and rods, hot-rolled, in irregularly wound coils, of iron or non-alloy steel 728. 72 7213.10 - Containing indentations, ribs, grooves or other deformations produced during the rolling process Melt and pour in the Parties 729. 72 7213.20 - Other, of free-cutting steel Melt and pour in the Parties 730. 72 7213.91 - Other : of circular cross-section measuring less than 14 mm in diameter Melt and pour in the Parties 731. 72 7213.99 - Other : other Melt and pour in the Parties 72 7214 Other bars and rods of iron or non-alloy steel, not further worked than forged, hot-rolled, hot-drawn or hot-extruded, but including those twisted after rolling 732. 72 7214.10 - Forged Melt and pour in the Parties 733. 72 7214.20 - Containing indentations, ribs, grooves or other deformations produced during the rolling process or twisted after rolling Melt and pour in the Parties 734. 72 7214.30 - Other, of free-cutting steel Melt and pour in the Parties 735. 72 7214.91 - Other : of rectangular (other than square) cross-section Melt and pour in the Parties 736. 72 7214.99 - Other : other Melt and pour in the Parties 72 7215 Other bars and rods of iron or non-alloy steel 737. 72 7215.10 - Of free-cutting steel, not further worked than cold-formed or cold-finished Melt and pour in the Parties 738. 72 7215.50 - Other, not further worked than cold-formed or cold-finished Melt and pour in the Parties 739. 72 7215.90 - Other Melt and pour in the Parties 72 7216 Angles, shapes and sections of iron or non-alloy steel 740. 72 7216.10 - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm Melt and pour in the Parties 741. 72 7216.21 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm : L sections Melt and pour in the Parties 742. 72 7216.22 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of less than 80 mm : T sections Melt and pour in the Parties 743. 72 7216.31 - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more : U sections Melt and pour in the Parties 744. 72 7216.32 - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more : I sections Melt and pour in the Parties 745. 72 7216.33 - U, I or H sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more : H sections Melt and pour in the Parties 746. 72 7216.40 - L or T sections, not further worked than hot-rolled, hot-drawn or extruded, of a height of 80 mm or more Melt and pour in the Parties 747. 72 7216.50 - Other angles, shapes and sections, not further worked than hot-rolled, hot-drawn or extruded Melt and pour in the Parties 748. 72 7216.61 - Angles, shapes and sections, not further worked than cold-formed or cold-finished : obtained from flat-rolled products Melt and pour in the Parties 749. 72 7216.91 - Other : cold-formed or cold-finished from flat-rolled products Melt and pour in the Parties 750. 72 7216.99 - Other : other Melt and pour in the Parties 72 7217 Wire of iron or non-alloy steel 751. 72 7217.10 - Not plated or coated, whether or not polished Melt and pour in the Parties 752. 72 7217.20 - Plated or coated with zinc Melt and pour in the Parties 753. 72 7217.30 - Plated or coated with other base metals Melt and pour in the Parties 754. 72 7217.90 - Other Melt and pour in the Parties 72 7218 Stainless steel in ingots or other primary forms; semi-finished products of stainless steel 755. 72 7218.10 - Ingots and other primary forms Melt and pour in the Parties 756. 72 7218.91 - Other : of rectangular (other than square) cross-section Melt and pour in the Parties 757. 72 7218.99 - Other : other Melt and pour in the Parties 72 7219 Flat-rolled products of stainless steel, of a width of 600 mm or more 758. 72 7219.12 - Not further worked than hot-rolled, in coils : of a thickness of 4.75 mm or more but not exceeding 10 mm Melt and pour in the Parties 759. 72 7219.13 - Not further worked than hot-rolled, in coils : of a thickness of 3 mm or more but less than 4.75 mm Melt and pour in the Parties 760. 72 7219.14 - Not further worked than hot-rolled, in coils : of a thickness of less than 3 mm Melt and pour in the Parties 761. 72 7219.21 - Not further worked than hot-rolled, not in coils : of a thickness exceeding 10 mm Melt and pour in the Parties 762. 72 7219.22 - Not further worked than hot-rolled, not in coils : of a thickness of 4.75 mm or more but not exceeding 10 mm Melt and pour in the Parties 763. 72 7219.23 - Not further worked than hot-rolled, not in coils : of a thickness of 3 mm or more but less than 4.75 mm Melt and pour in the Parties 764. 72 7219.24 - Not further worked than hot-rolled, not in coils : of a thickness of less than 3 mm Melt and pour in the Parties 765. 72 7219.31 - Not further worked than cold-rolled (cold-reduced) : of a thickness of 4.75 mm or more Melt and pour in the Parties 766. 72 7219.32 - Not further worked than cold-rolled (cold-reduced) : of a thickness of 3 mm or more but less than 4.75 mm Melt and pour in the Parties 767. 72 7219.34 - Not further worked than cold-rolled (cold-reduced) : of a thickness of 0.5 mm or more but not exceeding 1 mm Melt and pour in the Parties 768. 72 7219.35 - Not further worked than cold-rolled (cold-reduced) : of a thickness of less than 0.5 mm Melt and pour in the Parties 72 7220 Flat-rolled products of stainless steel, of a width of less than 600 mm 769. 72 7220.11 - Not further worked than hot-rolled : of a thickness of 4.75 mm or more Melt and pour in the Parties 770. 72 7220.12 - Not further worked than hot-rolled : of a thickness of less than 4.75 mm Melt and pour in the Parties 771. 72 7220.20 - Not further worked than cold-rolled (cold-reduced) Melt and pour in the Parties 772. 72 7220.90 - Other Melt and pour in the Parties 773. 72 7221 7221.00 Bars and rods, hot-rolled, in irregularly wound coils, of stainless steel Melt and pour in the Parties 72 7222 Other bars and rods of stainless steel; angles, shapes and sections of stainless steel 774. 72 7222.11 - Bars and rods, not further worked than hot-rolled, hot-drawn or extruded : of circular cross-section Melt and pour in the Parties 775. 72 7222.19 - Bars and rods, not further worked than hot-rolled, hot-drawn or extruded : other Melt and pour in the Parties 776. 72 7222.20 - Bars and rods, not further worked than cold-formed or cold-finished Melt and pour in the Parties 777. 72 7222.30 - Other bars and rods Melt and pour in the Parties 778. 72 7222.40 - Angles, shapes and sections Melt and pour in the Parties 779. 72 7223 7223.00 Wire of stainless steel Melt and pour in the Parties 72 7224 Other alloy steel in ingots or other primary forms; semi-finished products of other alloy steel 780. 72 7224.10 - Ingots and other primary forms Melt and pour in the Parties 781. 72 7224.90 - Other Melt and pour in the Parties 72 7225 Flat-rolled products of other alloy steel, of a width of 600 mm or more 782. 72 7225.11 - Of silicon-electrical steel : grain-oriented Melt and pour in the Parties 783. 72 7225.19 - Of silicon-electrical steel : other Melt and pour in the Parties 784. 72 7225.30 - Other, not further worked than hot-rolled, in coils Melt and pour in the Parties 785. 72 7225.40 - Other, not further worked than hot-rolled, not in coils Melt and pour in the Parties 786. 72 7225.91 - Other : electrolytically plated or coated with zinc Melt and pour in the Parties 787. 72 7225.92 - Other : otherwise plated or coated with zinc Melt and pour in the Parties 788. 72 7225.99 - Other : other Melt and pour in the Parties 72 7226 Flat-rolled products of other alloy steel, of a width of less than 600 mm 789. 72 7226.11 - Of silicon-electrical steel: grain-oriented Melt and pour in the Parties 790. 72 7226.19 - Of silicon-electrical steel : other Melt and pour in the Parties 791. 72 7226.20 - Of high speed steel Melt and pour in the Parties 792. 72 7226.91 - Other : not further worked than hot-rolled Melt and pour in the Parties 793. 72 7226.92 - Other : not further worked than cold-rolled (cold-reduced) Melt and pour in the Parties 794. 72 7226.99 - Other : other Melt and pour in the Parties 72 7227 Bars and rods, hot-rolled, in irregularly wound coils, of other alloy steel 795. 72 7227.10 - Of high speed steel Melt and pour in the Parties 796. 72 7227.20 - Of silico-manganese steel Melt and pour in the Parties 797. 72 7227.90 - Other Melt and pour in the Parties 72 7228 Other bars and rods of other alloy steel; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel 798. 72 7228.10 - Bars and rods, of high speed steel Melt and pour in the Parties 799. 72 7228.20 - Bars and rods, of silico-manganese steel Melt and pour in the Parties 800. 72 7228.30 - Other bars and rods, not further worked than hot-rolled, hot-drawn or extruded Melt and pour in the Parties 801. 72 7228.40 - Other bars and rods, not further worked than forged Melt and pour in the Parties 802. 72 7228.50 - Other bars and rods, not further worked than cold-formed or cold-finished Melt and pour in the Parties 803. 72 7228.60 - Other bars and rods Melt and pour in the Parties 804. 72 7228.70 - Angles, shapes and sections Melt and pour in the Parties 805. 72 7228.80 - Hollow drill bars and rods Melt and pour in the Parties 72 7229 Wire of other alloy steel 806. 72 7229.20 - Of silico-manganese steel Melt and pour in the Parties 807. 72 7229.90 - Other Melt and pour in the Parties [F.No. 20000/2/2015-OSD (ICD)] (Harish Kumar) Under Secretary to the Government of India