| Customs - Basic Rate of duty / Classification |
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Customs - Basic Rate of duty / Classification |
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Customs Tariff Act, 1975
General rules for the interpretation
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Live animals; animal products |
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Meat and edible meat offal |
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Fish and crustaceans, molluscs and other aquatic invertebrates |
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Dairy produce; birds’ eggs; natural honey; edible products of animal |
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Products of animal origin, not elsewhere specified or included |
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Live trees and other plants ; bulbs, roots and the like ; cut flowers and ornamental foliage |
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Edible vegetables and certain roots and tubers |
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Edible fruit and nuts; peel of citrus fruit or melons |
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Coffee, tea, mate and spices |
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Cereals |
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Products of the milling industry; malt; starches; inulin; wheat gluten |
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Oil seeds and oleaginous fruits, miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder |
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Lac; gums, resins and other vegetable saps and extracts |
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Vegetable plaiting materials; vegetable products not elsewhere specified or included |
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Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
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Preparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects |
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Sugars and sugar confectionery |
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Cocoa and cocoa preparations |
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Preparations of cereals, flour, starch or milk; pastrycooks’ products |
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Preparations of vegetables, fruit, nuts or other parts of plants |
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Miscellaneous edible preparations |
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Beverages, spirits and vinegar |
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Residues and waste from the food industries; prepared animal fodder |
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Tobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body |
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Salt; sulphur; earths and stone; plastering materials, lime and cement |
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Ores, slag and ash |
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Mineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes |
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Inorganic chemicals, organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes |
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Organic chemicals |
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Pharmaceutical products |
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Fertilisers |
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Tanning or dyeing extracts ; tannins and their derivatives ; dyes, pigments and other colouring matter ; paints and varnishes ; putty and other mastics ; inks |
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Essential oils and resinoids, perfumery, cosmetic or toilet preparations |
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Soap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, “dental waxes” and dental preparations with a basis of plaster |
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Albuminoidal substances; modified starches; glues; enzymes |
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Explosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations |
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Photographic or cinematographic goods |
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Miscellaneous chemical products |
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Plastic and articles thereof |
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Rubber and articles thereof |
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Raw hides and skins (other than furskins) and leather |
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Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silkworm gut) |
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Furskins and artificial fur; manufactures thereof |
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Wood and articles of wood; wood charcoal |
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Cork and articles of cork |
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Manufactures of straw, of esparto or of other plaiting materials; basket ware and wickerwork |
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Pulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboardpaper and paperboard and articles thereof |
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Paper and paperboard; articles of paper pulp of paper or of paperboard |
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Printed books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans |
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Silk |
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Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
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Cotton |
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Other vegetable textile fibres ; paper yarn and woven fabrics of paper yarn |
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Man-made filaments |
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Man-made staple fibres |
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Wadding , felt and nonwovens ; special yarns ; twine , cordage , ropes and cables and articles thereof |
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Carpets and other textile floor covering |
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Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery |
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Impregnated, coated, covered or laminated textile fabrics; textile articles of a kind suitable for industrial use |
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Knitted or crocheted fabrics |
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Articles of apparel and clothing accessories, knitted or crocheted |
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Articles of apparel and clothing accessories, not knitted or crocheted |
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Other made up textile articles; sets; worn clothing and worn textile articles; rags |
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Footwear, gaiters and the like; parts of such articles |
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Headgear and parts thereof |
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Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops and parts thereof |
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Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair |
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Articles of stone, plaster, cement, asbestos, mica or similar materials |
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Ceramic products |
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Glass and glassware |
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Natural or cultured pearls, precious or semi-precious stones, precious metals, metalsclad with precious metal, and articles thereof; imitation jewellery; coin |
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Iron and Steel |
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Articles of iron or steel |
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Copper and articles thereof |
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Nickel and articles thereof |
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Aluminium and articles thereof |
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Blank |
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Lead and articles thereof |
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Zinc and articles thereof |
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Tin and articles thereof |
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Other base metals; cermets; articles thereof |
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Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal |
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Miscellaneous articles of base metal |
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Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof. |
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Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles |
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Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signaling equipment of all kinds |
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Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof |
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Aircraft, spacecraft, and parts thereof |
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Ships, boats and floating structures |
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Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof |
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Clocks and watches and parts thereof |
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Musical instruments; parts and accessories of such articles |
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Arms and ammunition; parts and accessories thereof |
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Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishing; luminaires and lighting fittings, not elsewhere specified or included; illuminated signs,illuminated name-plates and the like; prefabricated building |
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Toys, games and sports requisites; parts and accessories thereof |
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Miscellaneous manufactured articles |
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Works of art, collectors' pieces and antiques |
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Project imports; laboratory chemicals; passengers' baggage, personal importations by air or post; ship stores |
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