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 ..... uscs, 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 m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dy 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 operatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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 formu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ying 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 / ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, scr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on-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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orting 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 cer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y 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. Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 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 accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... henticity 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 expor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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, a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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 ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dered 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 stat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 Ed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticus : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rhynchus 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dae, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 australa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bheading 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 s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rotidae, 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... chilus 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... corhynchus 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... p., 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o 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.), s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ), 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hus 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 sna ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 she ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 (St ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 65. 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocust 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... AXES 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 PR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... where 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng 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 M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .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 - Ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oducts 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rther 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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