9911796707
TMI BlogCustoms Tariff (Determination of Origin of Goods under the India-Australia Economic Cooperation and Trade Agreement) Rules, 2022.X X X X Extracts X X X X X X X X Extracts X X X X ..... lants 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 lo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rial" 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, gath ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f 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 purpo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 acco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 authorise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... welve 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nating 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 originatin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty 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 sp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 assist ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er 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 export ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r 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 - O ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ats (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 sau ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, Euclichthyi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssius 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tscha, 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., Siluru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sus, 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), exclud ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el (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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 macr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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., Ictal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 piceu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 : sword ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s (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., Silu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Cru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llops, 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, Hi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rongylocentrotus 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... os : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Maté 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rain 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 no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther, 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 - Prepara ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a basis of these extracts, essences or concentrates or with a basis of tea or maté 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, unspl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arties 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 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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-draw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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