# Final_Transposition_File

Description:
Other meat and edible meat offal, fresh, chilled or frozen.


Description:
- 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)


Description:
- Of reptiles (including snakes and turtles)


Description:
- Of camels and other camelids (Camelidae)


Description:
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.


Description:
- - Hams, shoulders and cuts thereof, with bone in


Description:
- Other, including edible flours and meals of meat or meat offal:


Description:
- - 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)


Description:
- - Of reptiles (including snakes and turtles)


Description:
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine.


Description:
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)


Description:
- - - Smoked crustaceans, whether in shell or not, whether or not cooked before or during the smoking process


Description:
- - - Smoked, whether in shell or not, whether or not cooked before or during the smoking process


Description:
- - Norway lobsters (Nephrops norvegicus)


Description:
- - Cold-water shrimps and prawns (Pandalus spp., Crangon crangon)


Description:
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; smoked molluscs, whether in shell or not, whether or not cooked before or during the smoking process.


Description:
- Scallops and other molluscs of the family Pectinidae :


Description:
- - Smoked, whether in shell or not, whether or not cooked before or during the smoking process


Description:
- Clams, cockles and ark shells (families Arcidae, Arcticidae, Cardiidae, Donacidae, Hiatellidae, Mactridae, Mesodesmatidae, Myidae, Semelidae, Solecurtidae, Solenidae, Tridacnidae and Veneridae):


Description:
- Abalone (Haliotis spp.) and stromboid conchs (Strombus spp.):


Description:
- - Live, fresh or chilled abalone (Haliotis spp.)


Description:
- - Live, fresh or chilled stromboid conchs (Strombus spp.)


Description:
- - Frozen stromboid conchs (Strombus spp.)


Description:
- - Other stromboid conchs (Strombus spp.)


Description:
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.


Description:
- Sea cucumbers (Stichopus japonicus, Holothuroidea):


Description:
- Sea urchins (Strongylocentrotus spp., Paracentrotus lividus, Loxechinus albus, Echinus esculentus):


Description:
Flours, meals and pellets of fish, crustaceans, molluscs and other aquatic invertebrates, fit for human consumption.


Description:
Yogurt; buttermilk, curdled milk and cream, kephir and other fermented or acidified milk and cream, whether or not concentrated or containing added sugar or other sweetening matter or flavoured or containing added fruit, nuts or cocoa.


Description:
- - Containing added spices, coffee or coffee extracts, plants, parts of plants, cereals or bakers’ wares


Description:
Insects and other edible products of animal origin, not elsewhere specified or included.


Description:
- - Salted, in brine, dried or smoked; including edible flours and meals of meat or meat offal


Description:
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.


Description:
- - Matsutake (Tricholoma matsutake, Tricholoma magnivelare, Tricholoma anatolicum, Tricholoma dulciolens, Tricholoma caligatum)


Description:
- Fruits of the genus Capsicum or of the genus Pimenta


Description:
- Spinach, New Zealand spinach and orache spinach (garden spinach)


Description:
- - Pumpkins, squash and gourds (Cucurbita spp.)


Description:
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.


Description:
- Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:


Description:
- Other vegetables; mixtures of vegetables


Description:
Other nuts, fresh or dried, whether or not shelled or peeled.


Description:
Plants and parts of plants (including seeds and fruits), of a kind used primarily in perfumery, in pharmacy or for insecticidal, fungicidal or similar purposes, fresh, chilled, frozen or dried, whether or not cut, crushed or powdered.


Description:
- Bark of African cherry (Prunus africana)


Description:
Olive oil and its fractions, whether or not refined, but not chemically modified.


Description:
Other oils and their fractions, obtained solely from olives, whether or not refined, but not chemically modified, including blends of these oils or fractions with oils or fractions of heading 15.09.


Description:
Other fixed vegetable or microbial fats and oils (including jojoba oil) and their fractions, whether or not refined, but not chemically modified.


Description:
- Microbial fats and oils and their fractions


Description:
Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared.


Description:
- Animal fats and oils and their fractions


Description:
- Vegetable fats and oils and their fractions


Description:
Sausages and similar products, of meat, meat offal, blood or insects; food preparations based on these products.


Description:
Other prepared or preserved meat, meat offal, blood or insects.


Description:
- - Of fowls of the species Gallus domesticus


Description:
- Other, including preparations of blood of any animal


Description:
- - - Sugar confectionery not containing cocoa


Description:
Sugar confectionery (including white chocolate), not containing cocoa.


Description:
- Chewing gum, whether or not sugar-coated


Description:
Chocolate and other food preparations containing cocoa.


Description:
- Cocoa powder, containing added sugar or other sweetening matter


Description:
- Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg


Description:
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 04.01 to 04.04, not containing cocoa or containing less than 5 % by weight of cocoa calculated on a totally defatted basis, not elsewhere specified or included.


Description:
- Preparations suitable for infants or young children, put up for retail sale


Description:
- Mixes and doughs for the preparation of bakers' wares of heading 19.05


Description:
Prepared foods obtained by the swelling or roasting of cereals or cereal products (for example, corn flakes); cereals (other than maize (corn)) in grain form or in the form of flakes or other worked grains (except flour, groats and meal), pre-cooked, or otherwise prepared, not elsewhere specified or included.


Description:
- Prepared foods obtained by the swelling or roasting of cereals or cereal products


Description:
- Prepared foods obtained from unroasted cereal flakes or from mixtures of unroasted cereal flakes and roasted cereal flakes or swelled cereals


Description:
Food preparations not elsewhere specified or included.


Description:
- Protein concentrates and textured protein substances


Description:
Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured, and other non-alcoholic beverages, not including fruit, nut or vegetable juices of heading 20.09.


Description:
- Waters, including mineral waters and aerated waters, containing added sugar or other sweetening matter or flavoured


Description:
Other manufactured tobacco and manufactured tobacco substitutes; «homogenised» or «reconstituted» tobacco; tobacco extracts and essences.


Description:
- Smoking tobacco, whether or not containing tobacco substitutes in any proportion:


Description:
- - Water pipe tobacco specified in Subheading Note 1 to this Chapter


Description:
- - «Homogenised» or «reconstituted» tobacco


Description:
Products containing tobacco, reconstituted tobacco, nicotine, or tobacco or nicotine substitutes, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body.


Description:
- Products intended for inhalation without combustion :


Description:
- - Containing tobacco or reconstituted tobacco


Description:
Radioactive chemical elements and radioactive isotopes (including the fissile or fertile chemical elements and isotopes) and their compounds; mixtures and residues containing these products.


Description:
- Natural uranium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing natural uranium or natural uranium compounds


Description:
- Uranium enriched in U 235 and its compounds; plutonium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium enriched in U 235, plutonium or compounds of these products


Description:
- Uranium depleted in U 235 and its compounds; thorium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing uranium depleted in U 235, thorium or compounds of these products


Description:
- Radioactive elements and isotopes and compounds other than those of subheading 2844.10, 2844.20 or 2844.30; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds; radioactive residues :


Description:
- - Tritium and its compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing tritium or its compounds


Description:
- - Actinium-225, actinium-227, californium-253, curium-240, curium-241, curium-242, curium-243, curium-244, einsteinium-253, einsteinium-254, gadolinium-148, polonium-208, polonium-209, polonium-210, radium-223, uranium-230 or uranium-232, and their compounds; alloys, dispersions (including cermets), ceramic products and mixtures containing these elements or compounds


Description:
- - Other radioactive elements and isotopes and compounds; other alloys, dispersions (including cermets), ceramic products and mixtures containing these elements, isotopes or compounds


Description:
- Spent (irradiated) fuel elements (cartridges) of nuclear reactors


Description:
Isotopes other than those of heading 28.44; compounds, inorganic or organic, of such isotopes, whether or not chemically defined.


Description:
- Boron enriched in boron-10 and its compounds


Description:
- Lithium enriched in lithium-6 and its compounds


Description:
- Saturated chlorinated derivatives of acyclic hydrocarbons:


Description:
- - Chloromethane (methyl chloride) and chloroethane (ethyl chloride)


Description:
- - Dichloromethane (methylene chloride)


Description:
- - Ethylene dichloride (ISO) (1,2-dichloroethane)


Description:
- Unsaturated chlorinated derivatives of acyclic hydrocarbons:


Description:
- Saturated fluorinated derivatives of acyclic hydrocarbons :


Description:
- - Fluoromethane (HFC-41), 1,2-difluoroethane (HFC-152) and 1,1-difluoroethane (HFC-152a)


Description:
- - Pentafluoroethane (HFC-125), 1,1,1-trifluoroethane (HFC-143a) and 1,1,2-trifluoroethane (HFC-143)


Description:
- - 1,1,1,2-Tetrafluoroethane (HFC-134a) and 1,1,2,2-tetrafluoroethane (HFC-134)


Description:
- - 1,1,1,2,3,3,3-Heptafluoropropane (HFC-227ea), 1,1,1,2,2,3-hexafluoropropane (HFC-236cb), 1,1,1,2,3,3-hexafluoropropane (HFC-236ea) and 1,1,1,3,3,3-hexafluoropropane (HFC-236fa)


Description:
- - 1,1,1,3,3-Pentafluoropropane (HFC-245fa) and 1,1,2,2,3-pentafluoropropane (HFC-245ca)


Description:
- - 1,1,1,3,3-Pentafluorobutane (HFC-365mfc) and 1,1,1,2,2,3,4,5,5,5-decafluoropentane (HFC-43-10mee)


Description:
- Unsaturated fluorinated derivatives of acyclic hydrocarbons :


Description:
- - 2,3,3,3-Tetrafluoropropene (HFO-1234yf), 1,3,3,3-tetrafluoropropene (HFO-1234ze) and (Z)-1,1,1,4,4,4-hexafluoro-2-butene (HFO-1336mzz)


Description:
- Brominated or iodinated derivatives of acyclic hydrocarbons :


Description:
- - Ethylene dibromide (ISO) (1,2-dibromoethane)


Description:
- Halogenated derivatives of acyclic hydrocarbons containing two or more different halogens:


Description:
- - Dichlorofluoroethanes (HCFC-141, 141b)


Description:
- - Chlorodifluoroethanes (HCFC-142, 142b)


Description:
- - Dichloropentafluoropropanes (HCFC-225, 225ca, 225cb)


Description:
- - Bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) and dibromotetrafluoroethanes (Halon-2402)


Description:
- - Other, perhalogenated only with fluorine and chlorine


Description:
- Halogenated derivatives of cyclanic, cyclenic or cycloterpenic hydrocarbons:


Description:
- - 1,2,3,4,5,6-Hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)


Description:
- - Aldrin (ISO), chlordane (ISO) and heptachlor (ISO)


Description:
- Halogenated derivatives of aromatic hydrocarbons:


Description:
- - Chlorobenzene, o-dichlorobenzene and p-dichlorobenzene


Description:
- - Hexachlorobenzene (ISO) and DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane)


Description:
Ethers, ether-alcohols, ether-phenols, ether-alcohol-phenols, alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides (whether or not chemically defined), and their halogenated, sulphonated, nitrated or nitrosated derivatives.


Description:
- Acyclic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives:


Description:
- Cyclanic, cyclenic or cycloterpenic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives


Description:
- Aromatic ethers and their halogenated, sulphonated, nitrated or nitrosated derivatives


Description:
- Ether-alcohols and their halogenated, sulphonated, nitrated or nitrosated derivatives:


Description:
- - 2,2'-Oxydiethanol (diethylene glycol, digol)


Description:
- - Monobutyl ethers of ethylene glycol or of diethylene glycol


Description:
- - Other monoalkylethers of ethylene glycol or of diethylene glycol


Description:
- Ether-phenols, ether-alcohol-phenols and their halogenated, sulphonated, nitrated or nitrosated derivatives


Description:
- Alcohol peroxides, ether peroxides, acetal and hemiacetal peroxides, ketone peroxides and their halogenated, sulphonated, nitrated or nitrosated derivatives


Description:
Acetals and hemiacetals, whether or not with other oxygen function, and their halogenated, sulphonated, nitrated or nitrosated derivatives.


Description:
- Aldicarb (ISO), captafol (ISO) and methamidophos (ISO)


Description:
- Non-halogenated organo-phosphorous derivatives :


Description:
- - Salt of methylphosphonic acid and (aminoiminomethyl)urea (1 : 1)


Description:
- - (5-Ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl) methyl methylphosphonate


Description:
- - 3,9-Dimethyl-2,4,8,10-tetraoxa-3,9-diphosphaspiro[5.5] undecane 3,9-dioxide


Description:
- Halogenated organo-phosphorous derivatives :


Description:
- - O-(3-chloropropyl) O-[4-nitro-3-(trifluoromethyl)phenyl] methylphosphonothionate


Description:
Heterocyclic compounds with oxygen hetero-atom(s) only.


Description:
- Compounds containing an unfused furan ring (whether or not hydrogenated) in the structure:


Description:
- - Furfuryl alcohol and tetrahydrofurfuryl alcohol


Description:
Heterocyclic compounds with nitrogen hetero-atom(s) only.


Description:
- Compounds containing an unfused pyrazole ring (whether or not hydrogenated) in the structure:


Description:
- - Phenazone (antipyrin) and its derivatives


Description:
- Compounds containing an unfused imidazole ring (whether or not hydrogenated) in the structure:


Description:
- Compounds containing an unfused pyridine ring (whether or not hydrogenated) in the structure:


Description:
- - Alfentanil (INN), anileridine (INN), bezitramide (INN), bromazepam (INN), carfentanil (INN), difenoxin (INN), diphenoxylate (INN), dipipanone (INN), fentanyl (INN), ketobemidone (INN), methylphenidate (INN), pentazocine (INN), pethidine (INN), pethidine (INN) intermediate A, phencyclidine (INN) (PCP), phenoperidine (INN), pipradrol (INN), piritramide (INN), propiram (INN), remifentanil (INN) and trimeperidine (INN); salts thereof


Description:
- - Other fentanyls and their derivatives


Description:
- Compounds containing in the structure a quinoline or isoquinoline ring-system (whether or not hydrogenated), not further fused:


Description:
- Compounds containing a pyrimidine ring (whether or not hydrogenated) or piperazine ring in the structure:


Description:
- - Malonylurea (barbituric acid) and its salts


Description:
- - Allobarbital (INN), amobarbital (INN), barbital (INN), butalbital (INN), butobarbital, cyclobarbital (INN), methylphenobarbital (INN), pentobarbital (INN), phenobarbital (INN), secbutabarbital (INN), secobarbital (INN) and vinylbital (INN); salts thereof


Description:
- - Other derivatives of malonylurea (barbituric acid); salts thereof


Description:
- - Loprazolam (INN), mecloqualone (INN), methaqualone (INN) and zipeprol (INN); salts thereof


Description:
- Compounds containing an unfused triazine ring (whether or not hydrogenated) in the structure:


Description:
- - Clobazam (INN) and methyprylon (INN)


Description:
- - Alprazolam (INN), camazepam (INN), chlordiazepoxide (INN), clonazepam (INN), clorazepate, delorazepam (INN), diazepam (INN), estazolam (INN), ethyl loflazepate (INN), fludiazepam (INN), flunitrazepam (INN), flurazepam (INN), halazepam (INN), lorazepam (INN), lormetazepam (INN), mazindol (INN), medazepam (INN), midazolam (INN), nimetazepam (INN), nitrazepam (INN), nordazepam (INN), oxazepam (INN), pinazepam (INN), prazepam (INN), pyrovalerone (INN), temazepam (INN), tetrazepam (INN) and triazolam (INN); salts thereof


Description:
Nucleic acids and their salts, whether or not chemically defined; other heterocyclic compounds.


Description:
- Compounds containing an unfused thiazole ring (whether or not hydrogenated) in the structure


Description:
- Compounds containing in the structure a benzothiazole ring-system (whether or not hydrogenated), not further fused


Description:
- Compounds containing in the structure a phenothiazine ring-system (whether or not hydrogenated), not further fused


Description:
- - Aminorex (INN), brotizolam (INN), clotiazepam (INN), cloxazolam (INN), dextromoramide (INN), haloxazolam (INN), ketazolam (INN), mesocarb (INN), oxazolam (INN), pemoline (INN), phendimetrazine (INN), phenmetrazine (INN) and sufentanil (INN); salts thereof


Description:
Alkaloids, natural or reproduced by synthesis, and their salts, ethers, esters and other derivatives.


Description:
- Alkaloids of opium and their derivatives; salts thereof:


Description:
- - Concentrates of poppy straw; buprenorphine (INN), codeine, dihydrocodeine (INN), ethylmorphine, etorphine (INN), heroin, hydrocodone (INN), hydromorphone (INN), morphine, nicomorphine (INN), oxycodone (INN), oxymorphone (INN), pholcodine (INN), thebacon (INN) and thebaine; salts thereof


Description:
- - - Concentrates of poppy straw containing not less than 50% by weight of alkaloids


Description:
- Alkaloids of cinchona and their derivatives; salts thereof


Description:
- Alkaloids of ephedra and their derivatives; salts thereof :


Description:
- - Levometamfetamine, metamfetamine (INN), metamfetamine racemate and their salts


Description:
- Theophylline and aminophylline (theophylline-ethylenediamine) and their derivatives; salts thereof:


Description:
- Alkaloids of rye ergot and their derivatives; salts thereof:


Description:
- - Cocaine, ecgonine; salts, esters and other derivatives thereof


Description:
Human blood; animal blood prepared for therapeutic, prophylactic or diagnostic uses; antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes; vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products; cell cultures, whether or not modified.


Description:
- Antisera, other blood fractions and immunological products, whether or not modified or obtained by means of biotechnological processes:


Description:
- - Immunological products, unmixed, not put up in measured doses or in forms or packings for retail sale


Description:
- - Immunological products, mixed, not put up in measured doses or in forms or packings for retail sale


Description:
- - Immunological products, put up in measured doses or in forms or packings for retail sale


Description:
- Vaccines, toxins, cultures of micro-organisms (excluding yeasts) and similar products :


Description:
- - Containing less than 1 part hafnium to 500 parts zirconium by weight


Description:
Beryllium, chromium, hafnium, rhenium, thallium, cadmium, germanium, vanadium, gallium, indium and niobium (columbium), and articles of these metals, including waste and scrap.


Description:
Air or vacuum pumps, air or other gas compressors and fans; ventilating or recycling hoods incorporating a fan, whether or not fitted with filters; gas-tight biological safety cabinets, whether or not fitted with filters.


Description:
- Compressors of a kind used in refrigerating equipment


Description:
- Air compressors mounted on a wheeled chassis for towing


Description:
- - Table, floor, wall, window, ceiling or roof fans, with a self-contained electric motor of an output not exceeding 125 W


Description:
- Hoods having a maximum horizontal side not exceeding 120 cm


Description:
Refrigerators, freezers and other refrigerating or freezing equipment, electric or other; heat pumps other than air conditioning machines of heading 84.15.


Description:
- Combined refrigerator-freezers, fitted with separate external doors or drawers, or combinations thereof


Description:
- Freezers of the chest type, not exceeding 800 l capacity


Description:
- Freezers of the upright type, not exceeding 900 l capacity


Description:
- Other furniture (chests, cabinets, display counters, show-cases and the like) for storage and display, incorporating refrigerating or freezing equipment


Description:
- Other refrigerating or freezing equipment; heat pumps:


Description:
- - Heat pumps other than air conditioning machines of heading 84.15


Description:
- - Furniture designed to receive refrigerating or freezing equipment


Description:
Machinery, plant or laboratory equipment, whether or not electrically heated (excluding furnaces, ovens and other equipment of heading 85.14), for the treatment of materials by a process involving a change of temperature such as heating, cooking, roasting, distilling, rectifying, sterilising, pasteurising, steaming, drying, evaporating, vaporising, condensing or cooling, other than machinery or plant of a kind used for domestic purposes; instantaneous or storage water heaters, non-electric.


Description:
- Instantaneous or storage water heaters, non-electric:


Description:
- Cell cultures, whether or not modified :


Description:
Pharmaceutical goods specified in Note 4 to this Chapter.


Description:
- Sterile surgical catgut, similar sterile suture materials (including sterile absorbable surgical or dental yarns) and sterile tissue adhesives for surgical wound closure; sterile laminaria and sterile laminaria tents; sterile absorbable surgical or dental haemostatics; sterile surgical or dental adhesion barriers, whether or not absorbable


Description:
- Opacifying preparations for X-ray examinations; diagnostic reagents designed to be administered to the patient


Description:
- Dental cements and other dental fillings; bone reconstruction cements


Description:
- Chemical contraceptive preparations based on hormones, on other products of heading 29.37 or on spermicides


Description:
- Gel preparations designed to be used in human or veterinary medicine as a lubricant for parts of the body for surgical operations or physical examinations or as a coupling agent between the body and medical instruments


Description:
- - Appliances identifiable for ostomy use


Description:
- - - Waste of pharmaceutical products of heading 30.01 to 30.06


Description:
- - Placebos and blinded (or double-blinded) clinical trial kits for a recognised clinical trial, put up in measured doses


Description:
Synthetic organic colouring matter, whether or not chemically defined; preparations as specified in Note 3 to this Chapter based on synthetic organic colouring matter; synthetic organic products of a kind used as fluorescent brightening agents or as luminophores, whether or not chemically defined.


Description:
- Synthetic organic colouring matter and preparations based thereon as specified in Note 3 to this Chapter:


Description:
- - Disperse dyes and preparations based thereon


Description:
- - Acid dyes, whether or not premetallised, and preparations based thereon; mordant dyes and preparations based thereon


Description:
- - Basic dyes and preparations based thereon


Description:
- - Direct dyes and preparations based thereon


Description:
- - Vat dyes (including those usable in that state as pigments) and preparations based thereon


Description:
- - Reactive dyes and preparations based thereon


Description:
- - Pigments and preparations based thereon


Description:
- - Carotenoid colouring matters and preparations based thereon


Description:
- - Other, including mixtures of colouring matter of two or more of the subheadings 3204.11 to 3204.19


Description:
- Synthetic organic products of a kind used as fluorescent brightening agents


Description:
Organic surface-active agents (other than soap); surface-active preparations, washing preparations (including auxiliary washing preparations) and cleaning preparations, whether or not containing soap, other than those of heading 34.01.


Description:
- Anionic organic surface-active agents, whether or not put up for retail sale :


Description:
- - Linear alkylbenzene sulphonic acids and their salts


Description:
- Other organic surface-active agents, whether or not put up for retail sale :


Description:
Safety fuses; detonating cords; percussion or detonating caps; igniters; electric detonators.


Bound Duty Other:
40% or $0.13/kg whichever is the greater


Description:
Insecticides, rodenticides, fungicides, herbicides, anti-sprouting products and plant-growth regulators, disinfectants and similar products, put up in forms or packings for retail sale or as preparations or articles (for example, sulphur-treated bands, wicks and candles, and fly-papers).


Description:
- Goods specified in Subheading Note 1 to this Chapter:


Description:
- - DDT (ISO) (clofenotane (INN)), in packings of a net weight content not exceeding 300 g


Description:
- Goods specified in Subheading Note 2 to this Chapter:


Description:
- - In packings of a net weight content not exceeding 300 g


Description:
- - In packings of a net weight content exceeding 300 g but not exceeding 7.5 kg


Description:
- - Herbicides, anti-sprouting products and plant-growth regulators


Description:
Refractory cements, mortars, concretes and similar compositions, including dolomite ramming mix, other than products of heading 38.01.


Description:
Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits, other than those of heading 30.06; certified reference materials.


Description:
- Diagnostic or laboratory reagents on a backing, prepared diagnostic or laboratory reagents whether or not on a backing, whether or not put up in the form of kits :


Description:
- - For Zika and other diseases transmitted by mosquitoes of the genus Aedes


Description:
Prepared binders for foundry moulds or cores; chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products), not elsewhere specified or included.


Description:
- Prepared binders for foundry moulds or cores


Description:
- Non-agglomerated metal carbides mixed together or with metallic binders


Description:
- Prepared additives for cements, mortars or concretes


Description:
- Sorbitol other than that of subheading 2905.44


Description:
- Goods specified in Subheading Note 3 to this Chapter:


Description:
- - Containing polychlorinated biphenyls (PCBs), polychlorinated terphenyls (PCTs) or polybrominated biphenyls (PBBs)


Description:
- - Containing tris(2,3-dibromopropyl) phosphate


Description:
- - Containing aldrin (ISO), camphechlor (ISO) (toxaphene), chlordane (ISO), chlordecone (ISO), DDT (ISO) (clofenotane (INN), 1,1,1-trichloro-2,2-bis(p-chlorophenyl)ethane), dieldrin (ISO, INN), endosulfan (ISO), endrin (ISO), heptachlor (ISO) or mirex (ISO)


Description:
- - Containing 1,2,3,4,5,6-hexachlorocyclohexane (HCH (ISO)), including lindane (ISO, INN)


Description:
- - Containing pentachlorobenzene (ISO) or hexachlorobenzene (ISO)


Description:
- - Containing perfluorooctane sulphonic acid, its salts, perfluorooctane sulphonamides, or perfluorooctane sulphonyl fluoride


Description:
- - Containing tetra-, penta-, hexa-, hepta- or octabromodiphenyl ethers


Description:
- - Containing short-chain chlorinated paraffins


Description:
- - Mixtures and preparations consisting mainly of (5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl methyl methylphosphonate and bis[(5-ethyl-2-methyl-2-oxido-1,3,2-dioxaphosphinan-5-yl)methyl] methylphosphonate


Description:
- - Polyglycol esters of methylphosphonic acid


Description:
Mixtures containing halogenated derivatives of methane, ethane or propane, not elsewhere specified or included.


Description:
- Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs); containing hydrobromofluorocarbons (HBFCs); containing carbon tetrachloride; containing 1,1,1-trichloroethane (methyl chloroform) :


Description:
- - Containing chlorofluorocarbons (CFCs), whether or not containing hydrochlorofluorocarbons (HCFCs), perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs)


Description:
- - Containing hydrobromofluorocarbons (HBFCs)


Description:
- - Containing 1,1,1-trichloroethane (methyl chloroform)


Description:
- Containing bromochlorodifluoromethane (Halon-1211), bromotrifluoromethane (Halon-1301) or dibromotetrafluoroethanes (Halon-2402)


Description:
- Containing hydrochlorofluorocarbons (HCFCs), whether or not containing perfluorocarbons (PFCs) or hydrofluorocarbons (HFCs), but not containing chlorofluorocarbons (CFCs) :


Description:
- - Containing substances of subheadings 2903.41 to 2903.48


Description:
- - Other, containing substances of subheadings 2903.71 to 2903.75


Description:
- Containing methyl bromide (bromomethane) or bromochloromethane


Description:
- Containing trifluoromethane (HFC-23) or perfluorocarbons (PFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) :


Description:
- - Containing trifluoromethane (HFC-23)


Description:
- Containing other hydrofluorocarbons (HFCs) but not containing chlorofluorocarbons (CFCs) or hydrochlorofluorocarbons (HCFCs) :


Description:
- - Containing 15 % or more by mass of 1,1,1-trifluoroethane (HFC-143a)


Description:
- - Other, not included in the subheading above, containing 55 % or more by mass of pentafluoroethane (HFC- 125) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)


Description:
- - Other, not included in the subheadings above, containing 40 % or more by mass of pentafluoroethane (HFC-125)


Description:
- - Other, not included in the subheadings above, containing 30 % or more by mass of 1,1,1,2-tetrafluoroethane (HFC-134a) but not containing unsaturated fluorinated derivatives of acyclic hydrocarbons (HFOs)


Description:
- - Other, not included in the subheadings above, containing 20 % or more by mass of difluoromethane (HFC-32) and 20 % or more by mass of pentafluoroethane (HFC-125)


Description:
- - Other, not included in the subheadings above, containing substances of subheadings 2903.41 to 2903.48


Description:
Polyacetals, other polyethers and epoxide resins, in primary forms; polycarbonates, alkyd resins, polyallyl esters and other polyesters, in primary forms.


Description:
- - Having a viscosity number of 78 ml/g or higher


Description:
Petroleum resins, coumarone-indene resins, polyterpenes, polysulphides, polysulphones and other products specified in Note 3 to this Chapter, not elsewhere specified or included, in primary forms.


Description:
- Petroleum resins, coumarone, indene or coumarone-indene resins and polyterpenes


Description:
Articles of apparel and clothing accessories (including gloves, mittens and mitts), for all purposes, of vulcanised rubber other than hard rubber.


Description:
- - Of a kind used for medical, surgical, dental or veterinary purposes


Description:
Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms; wood in chips or particles; sawdust and wood waste and scrap, whether or not agglomerated in logs, briquettes, pellets or similar forms.


Description:
- Fuel wood, in logs, in billets, in twigs, in faggots or in similar forms:


Description:
- Sawdust and wood waste and scrap, agglomerated in logs, briquettes, pellets or similar forms :


Description:
- Sawdust and wood waste and scrap, not agglomerated:


Description:
Wood charcoal (including shell or nut charcoal), whether or not agglomerated.


Description:
Wood in the rough, whether or not stripped of bark or sapwood, or roughly squared.


Description:
- Treated with paint, stains, creosote or other preservatives:


Description:
- - Of pine (Pinus spp.), of which the smallest cross-sectional dimension is 15 cm or more


Description:
- - Of fir (Abies spp.) and spruce (Picea spp.), of which the smallest cross-sectional dimension is 15 cm or more


Description:
- - Of fir (Abies spp.) and spruce (Picea spp.), other


Description:
- - Other, of which the smallest cross-sectional dimension is 15 cm or more


Description:
- - Dark Red Meranti, Light Red Meranti and Meranti Bakau


Description:
- - Of beech (Fagus spp.), of which the smallest cross-sectional dimension is 15 cm or more


Description:
- - Of birch (Betula spp.), of which the smallest cross-sectional dimension is 15 cm or more


Description:
Wood sawn or chipped lengthwise, sliced or peeled, whether or not planed, sanded or end-jointed, of a thickness exceeding 6 mm.


Description:
- - Of fir (Abies spp.) and spruce Picea spp.)


Description:
- - Of S-P-F (spruce (Picea spp.), pine (Pinus spp.) and fir (Abies spp.))


Description:
- - Of Hem-fir (Western hemlock (Tsuga heterophylla) and fir (Abies spp.))


Description:
- - White Lauan, White Meranti, White Seraya, Yellow Meranti and Alan


Description:
Plywood, veneered panels and similar laminated wood.


Description:
- Other plywood, consisting solely of sheets of wood (other than bamboo), each ply not exceeding 6 mm thickness:


Description:
- - With at least one outer ply of tropical wood


Description:
- - Other, with at least one outer ply of non-coniferous wood of the species alder (Alnus spp.), ash (Fraxinus spp.), beech (Fagus spp.), birch (Betula spp.), cherry (Prunus spp.), chestnut (Castanea spp.), elm (Ulmus spp.), eucalyptus (Eucalyptus spp.), hickory (Carya spp.), horse chestnut (Aesculus spp.), lime (Tilia spp.), maple (Acer spp.), oak (Quercus spp.), plane tree (Platanus spp.), poplar and aspen (Populus spp.), robinia (Robinia spp.), tulipwood (Liriodendron spp.) or walnut (Juglans spp.)


Description:
- - Other, with at least one outer ply of non-coniferous wood not specified under subheading 4412.33


Description:
- - Other, with both outer plies of coniferous wood


Description:
- - Other, with at least one outer ply of non-coniferous wood


Description:
- Blockboard, laminboard and battenboard :


Description:
Wooden frames for paintings, photographs, mirrors or similar objects.


Description:
Builders' joinery and carpentry of wood, including cellular wood panels, assembled flooring panels, shingles and shakes.


Description:
- Windows, French-windows and their frames:


Description:
- Doors and their frames and thresholds:


Description:
- Posts and beams other than products of subheadings 4418.81 to 4418.89


Description:
- Shuttering for concrete constructional work


Description:
- - Of bamboo or with at least the top layer (wear layer) of bamboo


Description:
- Engineered structural timber products :


Description:
- - Cross-laminated timber (CLT or X-lam)


Description:
- - Bread boards, chopping boards and similar boards


Description:
Wood marquetry and inlaid wood; caskets and cases for jewellery or cutlery, and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling in Chapter 94.


Description:
Maps and hydrographic or similar charts of all kinds, including atlases, wall maps, topographical plans and globes, printed.


Description:
Carpets and other textile floor coverings (including turf), tufted, whether or not made up.


Description:
Terry towelling and similar woven terry fabrics, other than narrow fabrics of heading 58.06; tufted textile fabrics, other than products of heading 57.03.


Description:
- Terry towelling and similar woven terry fabrics, of cotton


Description:
- Terry towelling and similar woven terry fabrics, of other textile materials


Description:
Gloves, mittens and mitts, knitted or crocheted.


Description:
- Impregnated, coated, covered or laminated with plastics or rubber


Description:
Men's or boys' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.03.


Description:
Women's or girls' overcoats, car-coats, capes, cloaks, anoraks (including ski-jackets), wind-cheaters, wind-jackets and similar articles, other than those of heading 62.04.


Description:
Garments, made up of fabrics of heading 56.02, 56.03, 59.03, 59.06 or 59.07.


Description:
- Other garments, of the type described in heading 62.01


Description:
- Other garments, of the type described in heading 62.02


Description:
Fabricated asbestos fibres; mixtures with a basis of asbestos or with a basis of asbestos and magnesium carbonate; articles of such mixtures or of asbestos (for example, thread, woven fabric, clothing, headgear, footwear, gaskets), whether or not reinforced, other than goods of heading 68.11 or 68.13.


Description:
- - Clothing, clothing accessories, footwear and headgear


Description:
Articles of stone or of other mineral substances (including carbon fibres, articles of carbon fibres and articles of peat), not elsewhere specified or included.


Description:
- Carbon fibres; articles of carbon fibres for non-electrical uses; other articles of graphite or other carbon for non-electrical uses :


Description:
- - Containing magnesite, magnesia in the form of periclase, dolomite including in the form of dolime, or chromite


Description:
Cullet and other waste and scrap of glass, excluding glass from cathode-ray tubes or other activated glass of heading 85.49; glass in the mass.


Description:
Glass fibres (including glass wool) and articles thereof (for example, yarn, rovings, woven fabrics).


Description:
- Slivers, rovings, yarn and chopped strands and mats thereof :


Description:
- - Chopped strands, of a length of not more than 50 mm


Description:
- - Closed woven fabrics, plain weave, of yarns, not coated or laminated


Description:
- - Closed woven fabrics, plain weave, of yarns, coated or laminated


Description:
- - Open woven fabrics of a width not exceeding 30 cm


Description:
- - Open woven fabrics of a width exceeding 30 cm


Description:
Synthetic or reconstructed precious or semi-precious stones, whether or not worked or graded but not strung, mounted or set; ungraded synthetic or reconstructed precious or semi-precious stones, temporarily strung for convenience of transport.


Description:
- Other, unworked or simply sawn or roughly shaped :


Description:
Waste and scrap of precious metal or of metal clad with precious metal; other waste and scrap containing precious metal or precious metal compounds, of a kind used principally for the recovery of precious metal other than goods of heading 85.49.


Description:
- Ash containing precious metal or precious metal compounds


Description:
- - Of gold, including metal clad with gold but excluding sweepings containing other precious metals


Description:
- - Of platinum, including metal clad with platinum but excluding sweepings containing other precious metals


Description:
Nails, tacks, drawing pins, corrugated nails, staples (other than those of heading 83.05) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.


Description:
Screws, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.


Description:
- - Other screws and bolts, whether or not with their nuts or washers


Description:
- - Spring washers and other lock washers


Description:
- Cast, moulded, stamped or forged, but not further worked


Description:
Tantalum and articles thereof, including waste and scrap.


Description:
- Unwrought tantalum, including bars and rods obtained simply by sintering; powders


Description:
Bismuth and articles thereof, including waste and scrap.


Description:
- Containing more than 99.99 % of bismuth, by weight


Description:
Titanium and articles thereof, including waste and scrap.


Description:
Zirconium and articles thereof, including waste and scrap.


Description:
- Medical, surgical or laboratory sterilisers


Description:
- - Lyophilisation apparatus, freeze drying units and spray dryers


Description:
- - Other, for wood, paper pulp, paper or paperboard


Description:
- Machinery for liquefying air or other gases


Description:
- - For making hot drinks or for cooking or heating food


Description:
Centrifuges, including centrifugal dryers; filtering or purifying machinery and apparatus, for liquids or gases.


Description:
- Centrifuges, including centrifugal dryers:


Description:
- Filtering or purifying machinery and apparatus for liquids:


Description:
- - For filtering or purifying beverages other than water


Description:
- - Oil or petrol-filters for internal combustion engines


Description:
- Filtering or purifying machinery and apparatus for gases:


Description:
- - Intake air filters for internal combustion engines


Description:
- - Catalytic converters or particulate filters, whether or not combined, for purifying or filtering exhaust gases from internal combustion engines


Description:
- - Of centrifuges, including centrifugal dryers


Description:
Other lifting, handling, loading or unloading machinery (for example, lifts, escalators, conveyors, teleferics).


Description:
- Other continuous-action elevators and conveyors, for goods or materials:


Description:
- - Specially designed for underground use


Description:
- Teleferics, chair-lifts, ski-draglines; traction mechanisms for funiculars


Description:
Machinery, not specified or included elsewhere in this Chapter, for the industrial preparation or manufacture of food or drink, other than machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils.


Description:
- Bakery machinery and machinery for the manufacture of macaroni, spaghetti or similar products


Description:
- Machinery for the manufacture of confectionery, cocoa or chocolate


Description:
- Machinery for the preparation of meat or poultry


Description:
- Machinery for the preparation of fruits, nuts or vegetables


Description:
Other machinery for making up paper pulp, paper or paperboard, including cutting machines of all kinds.


Description:
- Machines for making bags, sacks or envelopes


Description:
- Machines for making cartons, boxes, cases, tubes, drums or similar containers, other than by moulding


Description:
- Machines for moulding articles in paper pulp, paper or paperboard


Description:
Machine tools (including presses) for working metal by forging, hammering or die forging (excluding rolling mills); machine tools (including presses, slitting lines and cut-to-length lines) for working metal by bending, folding, straightening, flattening, shearing, punching, notching or nibbling (excluding draw-benches); presses for working metal or metal carbides, not specified above.


Description:
- Hot forming machines for forging, die forging (including presses) and hot hammers :


Description:
- Bending, folding, straightening or flattening machines (including press brakes) for flat products :


Description:
- - Numerically controlled panel benders


Description:
- - Numerically controlled roll forming machines


Description:
- - Other numerically controlled bending, folding, straightening or flattening machines


Description:
- Slitting lines, cut-to-length lines and other shearing machines (excluding presses) for flat products, other than combined punching and shearing machines :


Description:
- - Slitting lines and cut-to-length lines


Description:
- - Numerically controlled shearing machines


Description:
- Punching, notching or nibbling machines (excluding presses) for flat products including combined punching and shearing machines :


Description:
- Machines for working tube, pipe, hollow section and bar (excluding presses) :


Description:
Other machine-tools for working metal or cermets, without removing material.


Description:
- Draw-benches for bars, tubes, profiles, wire or the like


Description:
Machine-tools (including machines for nailing, stapling, glueing or otherwise assembling) for working wood, cork, bone, hard rubber, hard plastics or similar hard materials.


Description:
- Machines which can carry out different types of machining operations without tool change between such operations


Description:
- - Planing, milling or moulding (by cutting) machines


Description:
- - Grinding, sanding or polishing machines


Description:
- - Splitting, slicing or paring machines


Description:
Parts and accessories suitable for use solely or principally with the machines of headings 84.56 to 84.65, including work or tool holders, self-opening dieheads, dividing heads and other special attachments for the machines; tool holders for any type of tool for working in the hand.


Description:
- Tool holders and self-opening dieheads


Description:
- Dividing heads and other special attachments for machines


Description:
- - For machines of headings 84.56 to 84.61


Description:
- - For machines of heading 84.62 or 84.63


Description:
Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes; machines for manufacturing or hot working glass or glassware.


Description:
- Machines for assembling electric or electronic lamps, tubes or valves or flashbulbs, in glass envelopes


Description:
- Machines for manufacturing or hot working glass or glassware:


Description:
- - Machines for making optical fibres and preforms thereof


Description:
Machinery for working rubber or plastics or for the manufacture of products from these materials, not specified or included elsewhere in this Chapter.


Description:
- Vacuum moulding machines and other thermoforming machines


Description:
- Other machinery for moulding or otherwise forming:


Description:
- - For moulding or retreading pneumatic tyres or for moulding or otherwise forming inner tubes


Description:
Machines and mechanical appliances having individual functions, not specified or included elsewhere in this Chapter.


Description:
- Machinery for public works, building or the like


Description:
- Machinery for the extraction or preparation of animal or fixed vegetable or microbial fats or oils


Description:
- Presses for the manufacture of particle board or fibre building board of wood or other ligneous materials and other machinery for treating wood or cork


Description:
- Industrial robots, not elsewhere specified or included


Description:
- Other machines and mechanical appliances:


Description:
- - For treating metal, including electric wire coil-winders


Description:
- - Mixing, kneading, crushing, grinding, screening, sifting, homogenising, emulsifying or stirring machines


Description:
- By plaster, cement, ceramics or glass deposit


Description:
Electric motors and generators (excluding generating sets).


Description:
- Motors of an output not exceeding 37.5 W


Description:
- Universal AC/DC motors of an output exceeding 37.5 W


Description:
- Other DC motors; DC generators, other than photovoltaic generators :


Description:
- - Of an output exceeding 750 W but not exceeding 75 kW


Description:
- - Of an output exceeding 75 kW but not exceeding 375 kW


Description:
- AC generators (alternators), other than photovoltaic generators :


Description:
- - Of an output exceeding 75 kVA but not exceeding 375 kVA


Description:
- - Of an output exceeding 375 kVA but not exceeding 750 kVA


Description:
Electric accumulators, including separators therefor, whether or not rectangular (including square).


Description:
- Lead-acid, of a kind used for starting piston engines


Description:
Industrial or laboratory electric furnaces and ovens (including those functioning by induction or dielectric loss); other industrial or laboratory equipment for the heat treatment of materials by induction or dielectric loss.


Description:
- Resistance heated furnaces and ovens :


Description:
- Furnaces and ovens functioning by induction or dielectric loss


Description:
- Other equipment for the heat treatment of materials by induction or dielectric loss


Description:
Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 84.43, 85.25, 85.27 or 85.28.


Description:
- Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks :


Description:
- - Line telephone sets with cordless handsets


Description:
- - Other telephones for cellular networks or for other wireless networks


Description:
- Other apparatus for transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network):


Description:
- - Machines for the reception, conversion and transmission or regeneration of voice, images or other data, including switching and routing apparatus


Description:
- - Aerials and aerial reflectors of all kinds; parts suitable for use therewith


Description:
Sound recording or reproducing apparatus.


Description:
- Apparatus operated by coins, banknotes, bank cards, tokens or by other means of payment


Description:
- - Using magnetic, optical or semiconductor media


Description:
Flat panel display modules, whether or not incorporating touch-sensitive screens.


Description:
- - Of organic light-emitting diodes (OLED)


Description:
Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and video camera recorders.


Description:
- Transmission apparatus incorporating reception apparatus


Description:
- Television cameras, digital cameras and video camera recorders :


Description:
- - High-speed goods as specified in Subheading Note 1 to this Chapter


Description:
- - Other, radiation-hardened or radiation-tolerant goods as specified in Subheading Note 2 to this Chapter


Description:
- - Other, night vision goods as specified in Subheading Note 3 to this Chapter


Description:
Parts suitable for use solely or principally with the apparatus of headings 85.24 to 85.28.


Description:
- Aerials and aerial reflectors of all kinds; parts suitable for use therewith


Description:
Electric filament or discharge lamps, including sealed beam lamp units and ultra-violet or infra-red lamps; arc-lamps; light-emitting diode (LED) light sources.


Description:
- Other filament lamps, excluding ultra-violet or infra-red lamps:


Description:
- - Other, of a power not exceeding 200 W and for a voltage exceeding 100 V


Description:
- Discharge lamps, other than ultra-violet lamps:


Description:
- - Mercury or sodium vapour lamps; metal halide lamps


Description:
- Ultra-violet or infra-red lamps; arc-lamps:


Description:
- Light-emitting diode (LED) light sources :


Description:
Semiconductor devices (for example, diodes, transistors, semiconductor-based transducers); photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED), whether or not assembled with other light-emitting diodes (LED); mounted piezo-electric crystals.


Description:
- Diodes, other than photosensitive or light-emitting diodes (LED)


Description:
- Transistors, other than photosensitive transistors:


Description:
- - With a dissipation rate of less than 1 W


Description:
- Thyristors, diacs and triacs, other than photosensitive devices


Description:
- Photosensitive semiconductor devices, including photovoltaic cells whether or not assembled in modules or made up into panels; light-emitting diodes (LED) :


Description:
- - Photovoltaic cells not assembled in modules or made up into panels


Description:
- - Photovoltaic cells assembled in modules or made up into panels


Description:
Electrical machines and apparatus, having individual functions, not specified or included elsewhere in this Chapter.


Description:
- Machines and apparatus for electroplating, electrolysis or electrophoresis


Description:
- Electronic cigarettes and similar personal electric vaporising devices


Description:
Electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter.


Description:
Electrical and electronic waste and scrap.


Description:
- Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators :


Description:
- - Waste and scrap of lead-acid accumulators; spent lead-acid accumulators


Description:
- - Other, containing lead, cadmium or mercury


Description:
- - Sorted by chemical type and not containing lead, cadmium or mercury


Description:
- - Unsorted and not containing lead, cadmium or mercury


Description:
- Of a kind used principally for the recovery of precious metal :


Description:
- - Containing primary cells, primary batteries, electric accumulators, mercury-switches, glass from cathode-ray tubes or other activated glass, or electrical or electronic components containing cadmium, mercury, lead or polychlorinated biphenyls (PCBs)


Description:
- Other electrical and electronic assemblies and printed circuit boards :


Description:
Tractors (other than tractors of heading 87.09).


Description:
- - With only compression-ignition internal combustion piston engine (diesel or semi-diesel)


Description:
- - With both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion


Description:
- - With both spark-ignition internal combustion piston engine and electric motor as motors for propulsion


Description:
- - With only electric motor for propulsion


Description:
- - Exceeding 18 kW but not exceeding 37 kW


Description:
- - Exceeding 37 kW but not exceeding 75 kW


Description:
- - Exceeding 75 kW but not exceeding 130 kW


Description:
Motor vehicles for the transport of goods.


Description:
- Other, with only compression-ignition internal combustion piston engine (diesel or semi-diesel) :


Description:
- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes


Description:
- Other, with only spark-ignition internal combustion piston engine:


Description:
- Other, with both compression-ignition internal combustion piston engine (diesel or semi-diesel) and electric motor as motors for propulsion :


Description:
- - g.v.w. exceeding 5 tonnes but not exceeding 20 tonnes


Description:
- Other, with both spark-ignition internal combustion piston engine and electric motor as motors for propulsion :


Description:
- Other with only electric motor for propulsion


Description:
Parts and accessories of the motor vehicles of headings 87.01 to 87.05.


Description:
- Other parts and accessories of bodies (including cabs):


Description:
- - Front windscreens (windshields), rear windows and other windows specified in Subheading Note 1 to this Chapter


Description:
- Brakes and servo-brakes; parts thereof


Description:
- Drive-axles with differential, whether or not provided with other transmission components, and non-driving axles; parts thereof


Description:
- Road wheels and parts and accessories thereof


Description:
- Suspension systems and parts thereof (including shock-absorbers)


Description:
- - Silencers (mufflers) and exhaust pipes; parts thereof


Description:
- - Steering wheels, steering columns and steering boxes; parts thereof


Description:
- - Safety airbags with inflater system; parts thereof


Description:
Other aircraft (for example, helicopters, aeroplanes), except unmanned aircraft of heading 88.06; spacecraft (including satellites) and suborbital and spacecraft launch vehicles.


Description:
- - Of an unladen weight not exceeding 2,000 kg


Description:
- - Of an unladen weight exceeding 2,000 kg


Description:
- Aeroplanes and other aircraft, of an unladen weight not exceeding 2,000 kg


Description:
- Aeroplanes and other aircraft, of an unladen weight exceeding 2,000 kg but not exceeding 15,000 kg


Description:
- Aeroplanes and other aircraft, of an unladen weight exceeding 15,000 kg


Description:
- Spacecraft (including satellites) and suborbital and spacecraft launch vehicles


Description:
- Designed for the carriage of passengers


Description:
- Other, for remote-controlled flight only :


Description:
- - With maximum take-off weight not more than 250 g


Description:
- - With maximum take-off weight more than 250 g but not more than 7 kg


Description:
- - With maximum take-off weight more than 7 kg but not more than 25 kg


Description:
- - With maximum take-off weight more than 25 kg but not more than 150 kg


Description:
Parts of goods of heading 88.01, 88.02 or 88.06.


Description:
- Propellers and rotors and parts thereof


Description:
- Other parts of aeroplanes, helicopters or unmanned aircraft


Description:
Yachts and other vessels for pleasure or sports; rowing boats and canoes.


Description:
- Inflatable (including rigid hull inflatable) boats :


Description:
- - Fitted or designed to be fitted with a motor, unladen (net) weight (excluding the motor) not exceeding 100 kg


Description:
- - Not designed for use with a motor and unladen (net) weight not exceeding 100 kg


Description:
- Sailboats, other than inflatable, with or without auxiliary motor :


Description:
- - Of a length exceeding 7.5 m but not exceeding 24 m


Description:
- Motorboats, other than inflatable, not including outboard motorboats :


Description:
Photographic (other than cinematographic) cameras; photographic flashlight apparatus and flashbulbs other than discharge lamps of heading 85.39.


Description:
- Cameras specially designed for underwater use, for aerial survey or for medical or surgical examination of internal organs; comparison cameras for forensic or criminological purposes


Description:
- Photographic flashlight apparatus and flashbulbs:


Description:
- - Discharge lamp («electronic») flashlight apparatus


Description:
Instruments and appliances used in medical, surgical, dental or veterinary sciences, including scintigraphic apparatus, other electro-medical apparatus and sight-testing instruments.


Description:
- Electro-diagnostic apparatus (including apparatus for functional exploratory examination or for checking physiological parameters):


Description:
- - Magnetic resonance imaging apparatus


Description:
- Ultra-violet or infra-red ray apparatus


Description:
- Syringes, needles, catheters, cannulae and the like:


Description:
- - Tubular metal needles and needles for sutures


Description:
- Other instruments and appliances, used in dental sciences:


Description:
- - Dental drill engines, whether or not combined on a single base with other dental equipment


Description:
- Other ophthalmic instruments and appliances


Description:
Orthopaedic appliances, including crutches, surgical belts and trusses; splints and other fracture appliances; artificial parts of the body; hearing aids and other appliances which are worn or carried, or implanted in the body, to compensate for a defect or disability.


Description:
- Hearing aids, excluding parts and accessories


Description:
- Pacemakers for stimulating heart muscles, excluding parts and accessories


Description:
Apparatus based on the use of X-rays or of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus, X-ray tubes and other X-ray generators, high tension generators, control panels and desks, screens, examination or treatment tables, chairs and the like.


Description:
- Apparatus based on the use of X-rays, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus:


Description:
- - Other, for medical, surgical or veterinary uses


Description:
- Apparatus based on the use of alpha, beta, gamma or other ionising radiations, whether or not for medical, surgical, dental or veterinary uses, including radiography or radiotherapy apparatus :


Description:
- - For medical, surgical, dental or veterinary uses


Description:
- Other, including parts and accessories


Description:
Instruments and apparatus for physical or chemical analysis (for example, polarimeters, refractometers, spectrometers, gas or smoke analysis apparatus); instruments and apparatus for measuring or checking viscosity, porosity, expansion, surface tension or the like; instruments and apparatus for measuring or checking quantities of heat, sound or light (including exposure meters); microtomes.


Description:
- Chromatographs and electrophoresis instruments


Description:
- Spectrometers, spectrophotometers and spectrographs using optical radiations (UV, visible, IR)


Description:
- Other instruments and apparatus using optical radiations (UV, visible, IR)


Description:
Seats (other than those of heading 94.02), whether or not convertible into beds, and parts thereof.


Description:
- Seats of a kind used for motor vehicles


Description:
- Swivel seats with variable height adjustment :


Description:
- Seats other than garden seats or camping equipment, convertible into beds:


Description:
- Seats of cane, osier, bamboo or similar materials:


Description:
- Metal furniture of a kind used in offices


Description:
- Wooden furniture of a kind used in offices


Description:
- Wooden furniture of a kind used in the kitchen


Description:
- Wooden furniture of a kind used in the bedroom


Description:
- Furniture of other materials, including cane, osier, bamboo or similar materials:


Description:
Mattress supports; articles of bedding and similar furnishing (for example, mattresses, quilts, eiderdowns, cushions, pouffes and pillows) fitted with springs or stuffed or internally fitted with any material or of cellular rubber or plastics, whether or not covered.


Description:
- - Of cellular rubber or plastics, whether or not covered


Description:
- Quilts, bedspreads, eiderdowns and duvets (comforters)


Description:
Luminaires and lighting fittings including searchlights and spotlights and parts thereof, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like, having a permanently fixed light source, and parts thereof not elsewhere specified or included.


Description:
- Chandeliers and other electric ceiling or wall lighting fittings, excluding those of a kind used for lighting public open spaces or thoroughfares :


Description:
- - Designed for use solely with light-emitting diode (LED) light sources


Description:
- Electric table, desk, bedside or floor-standing luminaires :


Description:
- Lighting strings of a kind used for Christmas trees :


Description:
- Other electric luminaires and lighting fittings :


Description:
- - Photovoltaic, designed for use solely with light-emitting diode (LED) light sources


Description:
- - Other, designed for use solely with light-emitting diode (LED) light sources


Description:
- Non-electrical luminaires and lighting fittings


Description:
- Illuminated signs, illuminated name-plates and the like :


Description:
Travelling circuses and travelling menageries; amusement park rides and water park amusements; fairground amusements, including shooting galleries; travelling theatres.


Description:
- Travelling circuses and travelling menageries


Description:
- Amusement park rides and water park amusements :


Description:
- - Motion simulators and moving theatres


Description:
Paintings, drawings and pastels, executed entirely by hand, other than drawings of heading 49.06 and other than hand-painted or hand-decorated manufactured articles; collages, mosaics and similar decorative plaques.


Description:
Original engravings, prints and lithographs.


Description:
Original sculptures and statuary, in any material.


Description:
Collections and collectors’ pieces of archaeological, ethnographic, historical, zoological, botanical, mineralogical, anatomical, paleontological, or numismatic interest.


Description:
- Collections and collectors' pieces of archaeological, ethnographic or historical interest


Description:
- Collections and collectors' pieces of zoological, botanical, mineralogical, anatomical or paleontological interest :


Description:
- - Extinct or endangered species and parts thereof


Description:
- Collections and collectors' pieces of numismatic interest :


Description:
Antiques of an age exceeding one hundred years.


# Headnotes

Headnote Text:
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Headnote Text:
Where there is a rate indicated in the "Final Bound rate" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from the date of accession of the Republic of Armenia to the WTO.  Successive reductions shall be implemented as of 1 January each year until the final bound rate is reached as indicated in the "Implementation" column.  The reduced rate will in each stage be rounded off to the first decimal.


Headnote Text:
The agricultural products in Section IA of Part I of this Schedule in respect of which the provisions of Article 5 of the Agreement on Agriculture may be invoked, if any, are those designated by the symbol "SSG" in Column 6 thereof.


Headnote Text:
Les produits des positions tarifaires du 53 02 00 00 au 53 02 10 00 sont considérées commes des marchandises prohibées et sont justifiées par les dispositions de l'Article XX du GATT de 1994. Toutefois, pour des usages médicaux, une autorisation d'importation du Ministère de la Santé et de la Population s'impose.


Headnote Text:
LOS DEMÁS DERECHOS Y CARGAS SON LOS SIGUIENTES:
- 50% recargo sobre el arancel para todos los bienes usados
- Tasa de aeropuerto de 2% sobre el arancel para toda carga áerea proveniente del exterior.
- Tasa de despacho de 5% sobre el valor aduanero para mercancías liberadas total o parcialmente de derechos.
- Derecho de 10% sobre el valor del trabajo de reparación efectivo o incorporado, efectuado en el exterior a mercancías nacionales o nacionalizadas.
- Derechos aplicados a la admisión temporal de mercancías extranjeras sobre la base de los derechos aduaneros:
               . admisión temporal 1 día a 15 días 2,5%
               . admisión temporal 16 días a 30 días 5,0%
               . admisión temporal 31 días a 60 días 10,0%
               . admisión temporal 61 días a 90 días 15,0%
               . admisión temporal 91 días a 120 días 20,0%
               . admisión temporal 121 días en adelante 100,0%
               . tasa a la solicitud de prórrogas a las admisiones temporales de 10% sobre el valor aduanero.
- Carga por presunción de abandono, para mercancías que hayan permanecido en recintos de depósito por un lapso de tiempo superiora 90 días, de 5% sobre el valor aduanero, más un recargo por día extra de    permanencia  hasta el retiro de aduana.


Headnote Text:
In this schedule the following symbols and abbreviations are used with the meanings respectively indicated below: 
NT: New Taiwan Dollars;  
KGM : Kilogramme;  
TNE: Metric Ton.  
Unless otherwise specified, bound rates and other duties and charges are expressed in ad valorem terms.


Headnote Text:
Notas para el Anexo V, Sección II - Lista LXXVI - Ronda Urugay - Colombia asume el compromiso de reducción de los desembolsos presupuestarios y de las cantidades beneficiadas con los mismos, para las partidas arancelarias en las que la subvención promedio durante el período 1986-1990, según lo indicado en el cuadro justificante No. 11, sea superior a 100.000 dólares EE.UU. Y se refiera a un volumen de exportación igual o superior a 1.000 toneladas - Marzo de 1994


Headnote Text:
PRODUCTOS AGROPECUARIOS NO TRADICIONALES (LOS PRODUCTOS AGROPECUARIOS NO TRADICIONALES SON TODOS LOS PRODUCTOS AGROPECUARIOS CON EXCEPCION DE PRODUCTOS TRADICIONALES DE EXPORTACION: CAFÉ, AZUCAR, BANANO, CARNE Y LOS PRODUCTOS TRADICIONALES DE CONSUMO INTERNO (cereales, granos básicos).  ESTOS SON LOS PRODUCTOS QUE SE BENE-FICIAN DE LOS INCENTIVOS DEL CONTRATODE EXPORTACION.  
REDUCCION DE UN 24% DEL PORCENTAJE PROMEDIO CORRESPONDIENTE AL CERTIFICADO DE ABONO TRIBUTARIO (CAT) EN EL PERIODO BASE EN UN PLAZO DE 10 AÑOS.
ELIMINACION DEL INCENTIVO DE EXENCION DE PAGO DEL IMPUESTO SOBRE LA RENTA AL FINALIZAR EL PERIODO DE 10 ANOS.        
El sistema de incentivos a la exportación en Costa Rica está básicamente constituído por el Certificado de Abono Tributario.  Al representar éste último un porcentaje sobre el valor de las exportaciones, no resulta factible establecer un compromiso de reducción sobre los desembolsos que el Estado realizará por este concepto.  Esta situación se aplica igualmente en el caso del incentivo de exención del impuesto sobre la renta.  No obstante, el compromiso de reducción del porcentaje de CAT que otorga el Estado, así como el compromiso de eliminación de la exoneración del impuesto sobre la renta indicados se enmarcan dentro del espirítu de liberalización del comercio agrícola y cumplen sustancialmente con los objetivos que han sido planteados en la Ronda Uruguay.


Headnote Text:
Le Gouvernement de la République de Guinée, appliquait le GATT  "de facto" jusqu'à 1994, l'année d'accession de la République de Guinée au sein du GATT. Les concessions en vigueur avant le cycle d'Uruguay contenues  dans la Section C de la Liste XI-France ont à cette occassion, constitué la nouvelle Liste CXXXVI de la République de Guinée.


Headnote Text:
The agricultural products in Section I-A of Part I of this Schedule in respect of which the provisions of Article 5 of the Agreement on Agriculture may be invoked are those designated by the symbol "SSG".


Headnote Text:
The agricultural products in Section IA of Part I of this schedule in respect of which the provisions of Article 5 of the Agreement on Agriculture may be invoked, if any, are those designated by the symbol "SSG" in Column 6 thereof.


Headnote Text:
Quesos fundidos, excepto rallados o en polvo, con un contenido en peso de materias grasas inferior o igual al 36 por ciento y con un contenido en materias grasas medido en peso del extracto seco superior al 48 por ciento, presentados en envases de un contenido neto superior a 1kg.


Headnote Text:
Au cas où un contingent tarifaire indiqué dans la section I-B de la présente liste ne serait pas entièrement utilisé au taux de droit indiqué pour de contingent, le Maroc accepterait de ramener de taux à un niveau qui garantirait que le contingent pourrait être entièrement utilisé.


Headnote Text:
The agricultural products in Section IA of Part I of this Schedule in repect of which the provisions of Article 5 of the Agreement on Agriculture may be invoked, if any, are those designated by the symbol "SSG" in Column 6 thereof.


Headnote Text:
Where there is a rate indicated in the "Final Bound rate" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 15 July following the date of accession of the Kingdom of Nepal to the WTO.  Successive reductions shall be implemented as of 15 July each year until the final bound rate is reached as indicated in the "Implementation" column.  The reduced rate will in each stage be rounded off to the first decimal.


Headnote Text:
The agricultural products in Section IA of Part I of this Schedule in respect of which the provisions of Article 5 of the Agreement on Agriculture may be invoked, if any, are those designated by the symbol "SSG" in the relevant column thereof.


Headnote Text:
Appareils fonctionnant à l'énergie solaire relevant des chapitres 84 et 85 sonts exclus de consolidation


Headnote Text:
Other duties and charges: include a customs user fee of 3%, a consumption tax of generally 15% of CIF value and sometimes a bottle levy. Bottle levy: applies only if bottles are non-returnable; refund is provided if the distributor collects the bottles for re-export or makes arrangements for proper disposal of empty bottles.


Headnote Text:
Tariff reductions will be implemented according to the dates specified in the "implementation" column (no other staged reductions are implied) unless there is an asterisk (*) in the "implementation" column.  In these cases, rates will be reduced in equal annual increments from the rate indicated in the "bound rate at date of accession" column to the rate indicated in the "final bound rate" column.


Headnote Text:
"DANS LE TARIF, ON CONSIDERE COMME "FRUITS TROPICAUX" LES AKEEES, LES ASIMINES, LES AVOCATS, LES BILIMBIS, LES CACHIMANS, LES CANITIES, LES CARAMBOLES, LES CHAMPEDERES, LES CHERIMOLES, LES COURS DE BOEUF, LES DOURIANS, LES FEIJOAS, LES FIGUES DE BARBARIE, LES FRUITS A PAIN, LES FRUITS DU JAQUIER, LES GOYAVES, LES GRENADILLES, LES JAMBOSES, LES JUJUBES, LES LITCHIS, LES LITCHIS CHEVELUS, LES MAMMEES, LES NEFLES DU JAPON, LES NOIX DE COCO, LES NOIX DU BRESIL, LES NOIX DE CAJOU, LES MACADAMIES, LES NOIX DE COLA, LES PAPAYES, LES POIRES D'ANCHOIS, LES POMMES-CANELLES, LES QUENETTES, LES SAPOTES, LES SPONDIAS, LES TAMARINS"

Les produits destinés à l'alimentation des animaux, autres que ceux désignés comme tels dans la présente liste et à l'exclusion des produits des chapitres  25, 28 et 29, peuvent être taxés au droit du no: ex 2309.9089 destinée à l'affourragement, autres (que contenant de la poudre de lait) dans la mesure où il s'agit de produits spécialement préparés ou au droit du produit pour l'alimentation des animaux qui leur est le plus similaire.


Headnote Text:
2. For tariff items subject both to an ad valorem rate and to an alternative specific rate, the total amount of customs duty collected on imports classified under these tariff items shall not exceed the amount of customs duty that would be collected if the ad valorem rate alone had been applied to such imports.  This commitment applies only to tariff concessions negotiated and agreed to in the context of the Uruguay Round Multilateral Negotiations.


Headnote Text:
The Pre-UR schedule is being renegotiated under waiver (WT/L/302) in connection with the implementation of the HS.  Documentation was circulated in G/SECRET/HS/8, but not yet certified because of reservations.  Thus, these concessions could not be included in the concession table.


Headnote Text:
OTHER DUTIES AND CHARGES:    3%: Stamp duty applicable to products included in Annex I of the Agreement on Agriculture


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Headnote Text:
OTHER DUTIES AND CHARGES:    3%: Stamp duty on products listed herewith


Headnote Text:
The concessions indicated in Columns 4.A and 4.B shall be implemented over 5 years beginning in 1995 and ending in 1999 with the exception of concessions on textiles and clothing (Chapter 50-63) which shall be implemented over 10 years beginning in 1995 and ending in 2004.


Headnote Text:
All specific duties in Columns 3.B and 4.B expressed in $ refer to Ringgit Malaysia (RM).


Headnote Text:
Tariff reductions shall be implemented in equal rate reductions over the implementation periods indicated in paragraph 1 above. All reduced rates in each stage shall be rounded to the nearest one percent.


Headnote Text:
Vietnam shall maintain:
a) Its applied rate, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken); 
b) Its applied rate, including other duties and charges, for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
c)  Its applied rate, including other duties and charges, for HS 1514 (except HS 1514.91, 1514.99) (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:
     - For non-refined:  HS 1514.11.00, 1514.19.20 at a level not higher than that for HS 1507.10.00, 1507.90.20
     - For refined:  HS 1514.19.10, 1514.19.90 at a level not higher than that for HS 1507.90.10, 1507.90.90
d)  Its applied rate, including other duties and charges, for HS 2306.41, 2306.49 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil), at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil);
e)  No later than three years from the date of accession, its applied rate, including other duties and charges, for feed peas (HS 0713.10.90 for animal feed) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil);
f)  Its applied rate for wine made from grapes naturally frozen on the vine, classified under HS 2204.21.11, at a level no higher than the lowest tariff rate applied to any tariff line in HS heading 2204.


Headnote Text:
Notes:

1.  Product coverage
1.1  When HS 4-digit items are not detailed, in-quota rates, out-of-quota rates, initial quota volumes, annual growth rates, administration methods and notes on additional conditions shall apply to all sub-items at HS 8-digit level within the corresponding HS 4-digit items.
1.2  When HS 4-digit items are detailed into HS 8-digit sub-items:
1.2.1  In-quota rates and out-of-quota rates shall apply to HS 8-digit sub-items as presented in the corresponding lines and columns.
1.2.2 Initial quota volumes, annual growth rates, TRQ administration methods and notes on additional conditions shall apply only to those HS 8-digit sub-items as described in the table. 

2.  Implementation Period 
The implementation period referred herein reflects the time span needed for :   
- the increase, if any, of the initial quota quantity to the final quota quantity, and 
- the reduction, if any, of the initial in-quota tariff rate to the final in-quota tariff rate.

3.  Initial quota volumes
Initial quota volumes are calculated on the basis of WTO’s “current market access” method, except for HS 1701 which is calculated on the basis of “minimum market access” method since there was no import in the base period. 

4.  Administration methods 
Allocation of quota shall only be based on first-come, first-served basis; pooling of requests of the applicants; allocating to end-users; or a similar transparent and fair method.  Other relevant commercial criteria such as historical import performance, production capacity, and allowance for new importers may be considered in the allocation of quotas.  In case the quota allocation is administered through State trading enterprises, the same principles of allocation shall also be applied.
4.1 Method A: quotas are allocated to end-users.
4.1 Method B: importers are to be designated by the Government.*
*This tariff rate quota administration method, despite its administration by the Government, shall not be inconsistent with the principles set out above and shall, in particular, be consistent with the principles of predictability and transparency of WTO rules.


Headnote Text:
Where there is a rate indicated in the "Final Bound" column, the tariff reduction for that tariff line shall be implemented in equal annual stages beginning from 1 January following the date of accession of the Socialist Republic of Viet Nam to the WTO.  Successive reductions shall be implemented on 1 January of each year until the final bound rate is reached as indicated in the "implementation" column.  However, there are a few tariff lines that deviate from equal annual cuts, which are noted in the implementation column accordingly.  The reduced rate will in each stage be rounded off to the first decimal.


Headnote Text:
Armenia shall maintain its applied rates, including other duties and charges: 
a) for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken);
b) for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
c) for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified); and
d) for HS 2306.40 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil).


Headnote Text:
Cape Verde agrees to maintain:
    a) Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken); 
    b) Its bound and applied rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);                                                                                                                            c) Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically: 
         • For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10;
         • For refined: HS 1514.19 at a level not higher than that for HS 1507.90;
    d) Its bound and applied rates, including other duties and charges, for HS 2306.41  (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil, at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil).


Headnote Text:
Preparations under Chapter 16 and Chapter 20 which contain rice not less than 30% shall be classified under H.S. 21069098.


Headnote Text:
AGRICULTURE:                                                                                              
1. The tariff quota access specified in Column 3 of the Schedule shall be implemented on the date of accession.  Expansion of tariff quota access shall be implemented in equal installments on 1 January of each subsequent year over the period specified in Column 5 of the Schedule.  The initial reduction in the in-quota tariff rate shall be implemented in one step on the date of accession, with any subsequent reduction implemented in equal annual installments over the period specified  in Column 5 of the Schedule. 2. Rice Quota Administration: Chinese Taipei shall ensure that rice from central stocks shall no longer be prohibited from entering domestic marketing channels for industrial and/or food use.  Imports of rice for re-export shall not count against imports under the tariff-rate quota.  Chinese Taipei shall lift its ban on imported rice upon accession and establish a tariff-rate quota (TRQ).  This TRQ shall be 144,720 metric tons calculated on a brown rice basis starting from the year 2003.  Future quota growth shall be consistent with commitments undertaken by WTO Members in connection with negotiations conducted pursuant to the outcome of negotiations under the Doha Development Agenda. Centralized imports: Specification of Imported Rice: Rice imported by the Chinese Taipei authorities shall be tendered to meet internationally recognized standards for trade in rice. Disposal of Imported Rice: Imported rice shall be accorded no less favourable treatment than rice produced in Chinese Taipei. Imported rice shall have full access to normal marketing channels, wholesalers, distributors, and end users. It shall be priced at a level which ensures that it enters the domestic market at prices competitive with rice produced in Chinese Taipei.  Imported rice shall be marketed in a timely fashion so that its quality for table use is not adversely affected by storage time. Imported rice shall not be exported as food aid, nor used for livestock feed. There shall be permitted an aggregate quantity of rice for centralized imports, entered into subheadings HS 10061000, 10062000, 10063000, 10064000 during any calendar year, of not less than the total quantity specified below. 

                                  Centralized Import Quantity
                                              (metric ton)

United States               64,634
Australia                      18,634
Thailand                        8,300
Egypt                           2,500                           .                                           The quantitative limitations established by this note shall be administered through regulations (including licenses and reallocation of unfilled quotas) issued by the Council of Agriculture.  Any change in the centralized import quantity and share shall be subject to negotiation between Chinese Taipei and other interested WTO Members.
Private Sector Trade: Direct Private Sector Trade: Chinese Taipei’s TRQ system for private rice trade shall be conducted through direct private-sector importation. The system shall be operated with the objective of ensuring that the TRQ fills with a minimal level of market distortion and that the imported rice enters Chinese Taipei’s domestic wholesale and retail markets on conditions no less favourable than exist for rice produced in Chinese Taipei. Thirty-five percent of the TRQ quantity shall be reserved for private-sector imports unless agreement is reached between Chinese Taipei and other interested WTO Members regarding a change in the private sector share.  Terms of Trade: Quota allocation certificates shall serve as automatic import licenses, in compliance with the Agreement on Import Licensing Procedures and consistent with Article XIII of GATT 1994. All commercial terms of trade, including product specifications, origin, pricing, packaging, etc. shall be at the sole determination of the parties engaged in the transaction.  Partial shipments against a single allocation shall be permitted.  Traders may import any product or mixture of products subject to the same TRQ as noted in Chinese Taipei’s schedule.  Imported rice shall be permitted to be distributed freely within Chinese Taipei without further trade-based restrictions.  Allocation certificates shall be freely transferable and tradable, and certificate holders may have certificates reissued to combine or divide allocations.Application:  All applications for allocation of TRQ quantities shall be submitted to the Ministry of Finance (MOF).  By 30 September of the previous year, the number of segments, the quantity of each segment, and the specific conditions for applying for a TRQ allocation shall be published in the official journal. MOF shall grant allocations and publish and notify the names of recipients and allocations within 14 calendar days of the close of the application period. The TRQ shall be allocated in accordance with the provisions of this headnote and paragraph 34 of the Working Party Report. Any trader registered as a food dealer can apply for a TRQ allocation.Associated Fees: Any and all fees, charges, deposits, duties, etc. associated with the allocation process shall be made explicit in the advance public notification process, and with the exception of ordinary customs duties and/or other charges as noted in Chinese Taipei’s schedule, shall be commensurate with the cost of the services rendered. Chinese Taipei requires a refundable bid bond of no more than 10 percent from applicants for rice TRQ.  No other performance or bid bond requirements shall be instituted.Allocation:  Allocations shall be established for commercially viable shipping quantities, but a ceiling of no more than 20 percent of each segment shall be established in advance and published as part of the allocation notification procedures. Allocation certificates shall be valid for product arriving between 1 January and 15 September for the first private sector quota allocation of the calendar year.  Subsequent allocation certificates shall be valid between one day after the date of allocation and 15 September. The date of arrival shall be defined in accordance with Article 6 of the implementing regulations of the Customs Law of Chinese Taipei as of the date of accession. Upon request and proof of signed contract before 15 September, MOF shall automatically extend the validity date of the certificate to cover products arriving on or before 31 December. Reallocation of unused allocations: In any year, if the holder of a quota allocation certificate has not contracted for import of the holder’s total allocation by 15 September, the unused portion of the allocation shall be reallocated through a competitive process. Reallocation certificates shall be valid for 90 days.                       OTHER PRODUCTS :                                                                                Tariff quotas for Passenger Cars and Light Commercial Vehicles: In quota rate 2002 29% 2003 27.56% 2004 26.12% 2005 24.68% 2006 23.24% 2007 21.80% 2008 20.36% 2009 18.92% 2010 17.50% 2011 17.50% Quantity Canada 12912 - 15494 - 18593 - 22312 - 26774 - 32129 - 38555 - 46266 - 55519 - infinity / EU 159220 - 191064 - 229227 - 275132 - 330159 - 396190 - 475428 - 570514 - 684617 - infinity / US 159220 - 191064 - 229227 - 275132 - 330159 - 396190 - 475428 - 570514 - 684617 - infinity / Each other WTO Member 10000 - 12000 - 14400 - 17280 - 20736 - 24883 - 29860 - 35832 - 42998 - infinity.  Tariff Quotas for Fishery Products: 1. The tariff quota access specified in the table below shall be implemented on the date of accession. Expansion of tariff quota access shall be implemented in equal annual installments on 1 January of each subsequent year.  The reduction of the in-quota tariff rate shall be implemented in one step on the date of accession. 2. Any and all fees, charges, deposits, duties, etc… associated wit the allocation process shall be made explicit in the advance public notification process in compliance with the requirements of the WTO.


Headnote Text:
In this schedule the following symbols and abbreviations are used with the meanings respectively indicated below: NT: New Taiwan Dollars;  KGM : Kilogramme;  TNE: Metric Ton.   Unless otherwise specified, bound rates and other duties and charges are expressed in ad valorem terms.


Headnote Text:
Tariff of HS 87032110, 87032190, 87032210, 87032290, 87032310, 87032390, 87032410, 87032490, 87033110, 87033190, 87033210, 87033290, 87033311, 87033312, 87033391,  87033392,  87039010, 87039090, 87042111, 87042119, 87043111, 87043119, 87060010, 87060031, 87089911  and  87089921 shall be administered in three stages.  The implementation of concessions should follow the Tariff Rate Quotas for Passenger Cars and Light Commercial Vehicles (Part III).
   Stage 1  : Implemented from 2002 to 2006 ( The out-quota rate shall be 60% ).
   Stage II  : Implemented from 2007 to 2010 ( The out-quota rate shall be 30% ).
   Stage III : Implemented from 2011 ( The tariff quota system shall be replaced by a single tariff rate of 17.5% ).


Headnote Text:
For tariff lines with "Note ID1" in the column "Other Terms and Conditions" (OTC), Lao People's Democratic Republic (Lao PDR) proposes that when Lao PDR adopts domestically the ASEAN Free Trade Area staged
rates beyond 2012, these rates will be immediately multilateralized until the final bound rates are fulfilled.


Headnote Text:
Quesos, excepto rallados o en polvo, con un contenido en peso de materias grasas inferior o igual al 40 por ciento, abajo mencionados:
a)  con un contenido en peso de agua, en las materia no grasa, inferior o igual al 47 por ciento:  Grana, Parmigiano-regiano;
b)  con un contenido en peso de materia no grasa, superior al 47 por ciento o igual al 72 por ciento:  Danbo, Edam, Fontal, Fynbo, Gouda, Havarti, Maribo, Sonsoe, Ersom, Itàlico, Kerhem, Saint-Nectaire, Saint-Paulin, Talegio.


Headnote Text:
Brandy o wainbrand
El aguardiente de vino destilado a menos de 86 por ciento vol.
Con una cantidad total de sustancias volàtiles que no sean los alcoholes etílco y metílico superior a 200 g/hl de alcohol a 100 por ciento vol., y envejicido, al menos, duranteun año en recipientes de roble o durantes seis meses, como mínimo, en toneles de roble de una capacida inferior a 1,000 Lt.; con graduación alcohólica de 37.5° como mínimo.


Headnote Text:
Whisky o whiskey
La bebida spirituosa obtenida por destillación de un mosto de cereales:
sacarificado por la diastasa de la malta que contiene, con o sin adición de otras enzimas naturales; fermentado bajo la acción de la levadura;  destilado a menos de 94.8 por ciento de vol., de forma que el producto de destilación tenga un aroma y un gusto procedentes de las materias primas utilizadas, y madurado, al menos, durante tres años de madera de menos de 700Lt. De capacidad; con graduación alcoholica de 40° como mínimo.


Headnote Text:
México se reserva el derecho de igualar los subsidios a la exportación por tonelada que otorgue cualquier otra parte contratante en el GATT.


Headnote Text:
Moldova shall maintain its applied rates, including other duties and charges: d) for HS 2306.41 and 2306.49 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya bean oil).


Headnote Text:
Nepal shall maintain its applied rates, including other duties and charges:
a) for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken);
b) for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
c) for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified); and d) for HS 2306.41/49 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil).


Headnote Text:
Vanuatu shall maintain its applied rates, including other duties and charges:
a) for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken);
b) for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
c) for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified); and
d) for HS 2306.40 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil).


Headnote Text:
The "final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the date specified in the "implementation" column (referring to 1 January of the year indicated).  All reductions will be implemented in equal annual staged reductions.


Headnote Text:
The "Final bound rate" of duty, if differing from the "Bound rate at date of accession", will be implemented during the year specified in the "Implementation" column. In such cases, the first tariff reduction will occur no later than the first day of the 13th month after the date of accession; any subsequent reduction will occur no later than 12 months after the previous reduction, excluding tariff lines where the year is marked with * or + in the "Implementation" column. For tariff lines marked with *, the last tariff reduction will be done six months after the previous reduction; for tariff lines marked with +, the tariff reduction will be done on 1 January of the year indicated.
Tariff reductions during the interim period, if applicable, will be implemented according to the attached Staging Matrix in Annex I.


Headnote Text:
a) In the case of elimination of the tariff rate quota for fresh and chilled beef (HS 0201), a flat bound rate of 27.5% shall apply.
     b) In the case of elimination of the tariff rate quota for frozen beef (HS 0202), a flat bound rate of 27.5% shall apply.
     c) The tariff quota for fresh, chilled or frozen pork (HS 0203) shall be eliminated on 1 January 2020. Until 31 December 2019 the tariff shall be bound at 65%. Upon elimination of the TRQ, a flat bound rate of 25% shall apply.
     d) The tariff quota for pork trimming (HS 0203 29 550 2, 0203 29 900 2) shall be eliminated on 1 January 2020. Until 31 December 2019 the tariff shall be bound at 65%. Upon elimination of the TRQ, a flat bound rate of 25% shall apply.
     e) In the case of elimination of the tariff rate quotas for fresh, chilled or frozen poultry (HS 0207), a flat bound rate of 37.5% shall apply.
     f) Nothing in this head note should be construed as limiting the application of relevant provisions of the WTO Agreement, in particular Part IV of the GATT 1994 and the “Enabling Clause” on “Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries”, (Decision of 28 November 1979 (L/4903).
        (i) From the date of the accession of the Russian Federation to the WTO, where the Russian Federation applies a tariff-only regime to imports of goods under HS 0202, HS 0203, and HS 0207, identified with ### in Part I - Section I-A of Russia's Schedule of Concessions and Commitments on Goods, the Russian Federation shall apply the MFN rate of duty to all imports of such goods from any WTO Member, except for imports from Least-developed countries, under Free Trade Agreements, or trade between Parties to a Customs Union to which the Russian Federation is a Party.
        (ii) If, on the date of the accession of the Russian Federation to the WTO, the Russian Federation applies a Tariff-Rate-Quota to imports under HS 0203, then beginning no later than 7 years after the date of Russia's accession to the WTO, the Russian Federation shall apply the MFN rate of duty to all imports of pork products identified with *** in Part I of Russia's Schedule of Concessions and Commitments on Goods from any WTO Member, except for imports from Least-developed countries, under Free Trade Agreements, or trade between Parties to a Customs Union to which the Russian Federation is a Party.


Headnote Text:
a) The Russian Federation shall maintain its applied rates for crude sunflower oil (HS 1512 11) at a level no higher than the lowest of the bound level for low erucic acid rape or colza oil and its fractions, crude (HS 1514 11).
      b) The Russian Federation shall maintain its applied rates for other crude sunflower oil (HS 1512 19) at a level no higher than the lowest of the bound level for low erucic acid rape or colza oil and its fractions, other than crude (HS 1514 19).
      c) Coconut oil (HS 1513 11 and 1513 19) shall be accorded the most favourable treatment upon importation in comparison with soya-bean oil (HS 1507 10, 1507 90), ground-nut oil (HS 1508 10, 1508 90), palm oil (HS 1511 10, 1511 90), sunflower oil (HS 1512 11, 1512 19), palm kernel oil (HS 1513 21, 1513 29) and rape oil (HS 1514 11, 1514 19).
      d) The bound duty rate for whiskey in containers holding 2 litres or less (HS 2208 30 110 0, 2208 30 320 0, 2208 30 520 0, 2208 30 720 0, and 2208 30 820 0) will be accorded no less favourable duty rates in comparison with all products under HS heading 2208.
      e) The duty rate for whiskey, neither scotch nor bourbon, in containers holding 2 litres or less (HS 2208 30 820 0, 2208 30 880 0) shall be bound at a level no higher than the MFN rate applied to any of HS 2208 20, HS 2208 30, or an extraction from HS 2208 90 for fruit brandies, or any extractions there from.
      f) For wine (HS 2204), any future tariff rates shall apply uniformly with respect to all products at the 6-digit level.  Product descriptions for tariff lines in HS 2204, by and of themselves, shall not give rise to the enforcement of geographical indications at the border.  This is without prejudice to the enforcement of any current or future geographical indications corresponding to such descriptions legally recognized by the Russian Federation. 
         Product descriptions for tariff lines in HS 0406, by and of themselves, shall not give rise to the enforcement of geographical indications at the border.  This is without prejudice to the enforcement of any current or future geographical indications corresponding to such descriptions legally recognized by the Russian Federation.  If the Russian Federation should recognize legally geographical indications corresponding to any of the product descriptions in tariff lines in HS 0406, the tariff rates applied to such products which do not conform to the geographical indication’s specifications shall not be affected.
      g) The bound duty rates level on Tequila and Mezcal classified under HS 2208 90 shall be the same as the lowest bound duty rate level on any product classified under HS heading 2208.


Headnote Text:
Carcasses or any cuts obtained from bovine animals not over 30 months of age which have been fed for 100 or more days on nutritionally balanced, high-energy-content rations containing not less than 70% grain and comprising at least 20 pounds of total feed per day. Beef graded “choice”, or “prime” according to USDA (United States Department of Agriculture) standards automatically meets above definition. Beef graded “Canada A”, “Canada AA”, “Canada AAA” and “Canada Prime” according to the competent authority in Canada automatically meets the above definition; 
or 
        - Selected beef cuts obtained from steers, young steers, young bulls or heifers having been exclusively fed through pasture grazing since their weaning, or through pasture grazing and a balanced diet of high energy content during the last 120 days. The steers and young bulls  carcasses shall be classified as JJ, J, U, U2, young steers and heifer carcasses shall be classified as AA, A or B according to the official beef classification established by the Secretariat of Agriculture, Livestock and Fisheries (in Argentina). The label “high quality beef” shall be added exclusively to this definition of beef cuts;
or
        - Beef of other WTO Members certified by the authorized bodies of these Members subject to recognition by the competent authorities of the Russian Federation as equivalent to beef falling under the Russian Federation’s national standard on high quality beef.


Headnote Text:
At the date of accession of the Russian Federation to the WTO the base price threshold for High Quality Beef (HQB) of 8000 euros/tonne is subject to review according to the following mechanism. 
       The review is to be conducted every 12 months after the date of accession of the Russian Federation to the WTO. 
       The revised price threshold will be established if (i) is less than the base threshold price, where (i) is:
               (i) the revised threshold calculated as the trade weighted average price for High Quality Beef originating from Members covered by Note 6 above imported under the tariff lines 0201 10 000 3, 0201 20 200 3, 0201 20 300 3, 0201 20 500 3, 0201 20 900 3, 0201 30 000 6, 0202 10 000 3, 0202 20 100 3, 0202 20 300 3, 0202 20 500 3, 0202 20 900 3, 0202 30 100 6, 0202 30 500 6 and 0202 30 900 6 during previous 12 months.
This review mechanism will operate from the date of accession for a period of 24 months.
       After 24 months the following review mechanism shall apply. 
       HQBn price threshold = MedPn * 3, where:
              MedPn – trade weighted price for ordinary beef imported under in-quota and out-of-quota regime under tariff lines 0201 and 0202, except for the tariff lines: 0201 10 000 2, 0201 10 000 3, 0201 20 200 2, 0201 20 200 3, 0201 20 300 2, 0201 20 300 3, 0201 20 500 2, 0201 20 500 3, 0201 20 900 2, 0201 20 900 3, 0201 30 000 5, 0201 30 000 6, 0202 10 000 2, 0202 10 000 3, 0202 20 100 2, 0202 20 100 3, 20202 20 300 2, 0202 20 300 3, 0202 20 500 2, 0202 20 500 3, 0202 20 900 2, 0202 20 900 3, 0202 30 100 5, 0202 30 100 6, 0202 30 500 5, 0202 30 500 6, 0202 30 900 5 and 0202 30 900 6 during the period following the date of the last revision of HQB price threshold.
       In these circumstances the revised HQB price threshold will only be applied in cases when the average price for the ordinary beef in the period following the last revision of the HQB price threshold level changes (increases/decreases) by no less than 20% in comparison with the average price for ordinary beef in the period before the last revision of the HQB price threshold.

Transparency Mechanism
       During the 4 years period starting from the date of the accession of the Russian Federation to the WTO the Russian Federation would no later than 12 September of each year make available to WTO Members information on the imports of HQB under the tariff lines 0201 10 000 2, 0201 10 000 3, 0201 20 200 2, 0201 20 200 3, 0201 20 300 2, 0201 20 300 3, 0201 20 500 2, 0201 20 500 3, 0201 20 900 2, 0201 20 900 3, 0201 30 000 5, 0201 30 000 6, 0202 10 000 2, 0202 10 000 3, 0202 20 100 2, 0202 20 100 3, 20202 20 300 2, 0202 20 300 3, 0202 20 500 2, 0202 20 500 3, 0202 20 900 2, 0202 20 900 3, 0202 30 100 5, 0202 30 100 6, 0202 30 500 5, 0202 30 500 6, 0202 30 900 5 and 0202 30 900 6 on the previous 12 months. The information will include the prices, import sources and volumes.


Headnote Text:
Nothing in this head note should be construed as limiting the application of relevant provisions of the WTO Agreement, in particular Part IV of the GATT 1994 and the “Enabling Clause” on “Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries”, (Decision of 28 November 1979 (L/4903).  If, on the date of the accession of the Russian Federation to the WTO, the Russian Federation applies a Tariff-Rate-Quota to imports under HS 0203, then beginning no later than 7 years after the date of Russia's accession to the WTO, the Russian Federation shall apply the MFN rate of duty to all imports of pork products identified with *** in Part I of Russia's Schedule of Concessions and Commitments on Goods from any WTO Member, except for imports from Least Developed Countries, under Free Trade Agreements, or trade between Parties to a Customs Union to which the Russian Federation is a Party.


Headnote Text:
The "Final bound rate" of duty, if differing from the "Bound rate at date of accession", will be implemented during the year specified in the "Implementation" column. In such cases, the first tariff reduction will occur no later than the first day of the 13th month after the date of accession; any subsequent reduction will occur no later than 12 months after the previous reduction, excluding tariff lines where the year is marked with * or # in the "Implementation" column. For tariff lines marked with *, the last tariff reduction will be done six months after the previous reduction; for tariff lines marked with #, each annual reduction will be done on 1 January.
Tariff reductions during the interim period, if applicable, will be implemented according to the attached Staging Matrix in Annex II.


Headnote Text:
a) Applied tariffs on raw cane sugar of subheading 170111 shall be no higher than applied tariffs on beet sugar of subheading 170112.
b) Applied tariffs on lupines falling to subheading 121490 shall be no higher than applied tariffs on soya-bean oil-cake of subheading 230400


Headnote Text:
a)  Access conditions (i.e., applied and bound rates of duty) on rapeseed/colza/canola and their products (i.e., 120500, 120890, 151410, 151490 and 230640) shall be no less favourable than those applied on comparable soya products.  The tariff lines for the comparable soya products are: soya beans (120100); flours of soya beans (120810); soyabean oil (150710 and 150790); and soya bean oil-cake (230400) respectively.
b) Access conditions (i.e., applied and bound rates of duty) in the case of barley (i.e., 100300) shall be no less favourable than those applied on corn (i.e., 100590).
c) Access conditions (i.e., applied and bound rates of duty) on dried leguminous vegetables (feed peas/Pisum sativum) (i.e., 071310) shall be no less favourable than those applied on oil-cake and other solid residues - of rape or colza seeds (i.e., 230640) and oil-cake and other solid residues (soya-bean oil), (i.e., 230400) respectively.


Headnote Text:
All products within the specific Headings of : 0406 (Cheese and curd); 0713 (Dried leguminous vegetables); and 2004 (Other Vegetables prepared or preserved otherwise than by vinegar or acetic acid, frozen, other than products of heading No. 2006) would have identical tariff treatment (both applied and bound)


Headnote Text:
Green tea in packs with weight not exceeding 3 kgs and tea in bags of filter paper weight not exceeding 4 gms are included in HS 09021000


Headnote Text:
Black tea in bags of filter paper or filter cloth not exceeding 4 gms is included in HS 09023010


Headnote Text:
Black tea in packs with weight not exceeding 3 kgs and flavoured tea in packs weight not exceeding 3 kgs are included in HS 09023090


Headnote Text:
Black tea in bulk is included in HS 09024000


Headnote Text:
Plain biscuits are included in HS 19059093


Headnote Text:
Tariff reductions will be implemented according to the dates specified in the "interim"(comments field) or "implementation" columns (no other staged reductions are implied) unless there is an asterisk (*) in the "implementation" column.  In these cases, rates will be reduced in equal annual increments from the rate indicated in the "bound rate at date of accession" column to the rate indicated in the "final bound rate" column, and adjusted for certain years, if necessary, by the rate(s) indicated in the "interim" column.


Headnote Text:
Access conditions (i.e., applied and bound rates of duty) on 870324 (Motor vehicles; engine over 3 litres) shall be no less favourable than those applied on comparable Motor vehicle products as classified under sub-headings 870321, 870322, and 870323.


Headnote Text:
Milkfish and tilapia are included in HS 030379


Headnote Text:
Powders, whether or not compressed, are included in HS 33049190


Headnote Text:
Basketwork, wickerwork and other articles, made directly to shape from plaiting materials or made up from goods of heading 4601, of vegetable materials are included in HS 46021010


Headnote Text:
Handbags, wallets, purses and similar articles, of vegetable plaiting materials are included in HS 46021020


Headnote Text:
Polyester shirtings are included in HS 54075200


Headnote Text:
Twine, cordage, rope & cables, of abaca (Manila hemp or Musa textilis) or other hard (leaf) fibers are included in HS 56079010 and 56079020


Headnote Text:
Suits of cotton are included in HS 62031900


Headnote Text:
Handloom and millmade are included in HS 62052000


Headnote Text:
The weight of the packages must be included in the weight of the goods for the purpose of calculating the customs duties on the goods classified under this heading.


Headnote Text:
The Minister of National Revenue or the Commissioner of Customs and Revenue may, by order, suspend a tariff item in this heading and bring into force one or more other tariff items of the same subheading in respect of goods imported through a customs office in a region or part of Canada during the period of time specified in the order.  If, before the coming into force of such an order, a person purchased goods for importation through a customs office in a region or part of Canada specified in the order, in the expectation in good faith that the free rate of customs duty set out in a tariff item or tariff items would apply to the goods, and, at the time of the coming into force of the order, the goods were in transit to the purchaser in Canada, the tariff item or tariff items with the free rate apply to the goods, notwithstanding the order.


Headnote Text:
The weight of the packages must be included in the weight of the goods for the purposes of calculating the customs duties on the goods classified under this heading.


Headnote Text:
The Minister of National Revenue or the Commissioner of Customs and Revenue may, by order, suspend a tariff item in this heading and bring into force another tariff item of the same subheading in respect of goods imported through a customs office in a region or part of Canada during the period of time specified in the order.  If, before the coming into force of such an order, a person purchased goods for importation through a customs office in a region or part of Canada specified in the order, in the expectation in good faith that the free rate of customs duty set out in a tariff item or tariff items would apply to the goods, and, at the time of the coming into force of the order, the goods were in transit to the purchaser in Canada, the tariff item or tariff items with the free rate apply to the goods, notwithstanding the order.


Headnote Text:
For the purpose of tariff items in this Chapter, the following terms have the meanings hereby assigned to them:  (a) "Glues or adhesives" goods described in heading No. 35.06; (b) "Optical fibres or optical fibre bundles or cables" goods described in subheading No. 9001.10; (c) "Typewriter or similar ribbons" goods described in subheading No. 9612.10; (d) "Polymers in primary forms or profile shapes or sheets of plastics" goods described in subheading Nos. 3901.10 to 3917.39 or in subheading Nos. 3918.10 to 3921.90


Headnote Text:
Chapter Notes 4 and 5 of this Chapter apply, mutatis mutandis, to all of the tariff items of this Chapter, other than those where the seventh and eighth digits are "00".


Headnote Text:
(a) For the purpose of classification within any one subheading of this Chapter, the expression "composition" means only those polymers, copolymers, polymer blends and chemically modified polymers containing non-polymeric substances such as: (i) initiators, activators and catalysts, to assist in the action or use of the polymeric substances in some intended process; (ii) colourants; or (iii) fillers, reinforcing agents, solvents, fire retardants, plasticizers and similar additives, present in amounts generally more than 1% by weight.
(b) The presence of any or combinations of the following, without the presence of other non-polymeric substances specified in paragraph (a) above, shall not render a material a composition: (i) manufacturing impurities, 1% or less, by weight; (ii) manufacturing impurities, more than 1% weight, provided the impurities do not contribute beneficially to the subsequent processing or performance of the polymeric material; (iii) stabilizers such as antioxidants, process aids and similar special-purpose additives, present in small amounts, generally less than 1% weight; (iv) anti-caking agents; (v) water; or (vi) in aqueous dispersions of solutions, the emulsifiers, stabilizers and other agents used to maintain the dispersion or solution form.
(c) For the purpose of classification within any subheading of this Chapter, "moulding compositions" includes partially formulated moulding compositions.


Headnote Text:
For the purpose of this Chapter, the expression "not converted" means: (a) in the case of rolls of paper or paperboard, rolls which are the direct output of a paper-making machine and which have not been punched, perforated, scored, ruled, printed, folded, embossed, decorated or otherwise processed (excluding creped or crinkled); and (b) in the case of sheets of paper and paperboard, rectangular (including square) sheets with one side exceeding 43 cm and the other side exceeding 56 cm in the unfolded state and which have not been slit, punched, perforated, scored, ruled, printed, folded, embossed, decorated or otherwise processed.


Headnote Text:
Total customs duties leviable or imposable under the Most-Favoured-Nation Tariff shall be set by the Commissioner of Customs and Revenue, effective July 1 of each year, to equate to a rate of 11.8% based on Statistics Canada import statistics for the aggregate value of trade from Most-Favoured-Nation countries for this tariff item No. for the most recent three calendar years.


Headnote Text:
Unless the context otherwise requires, the expression "diameter", when applied to tubes and pipes, refers to the actual internal diameter


Headnote Text:
In this Chapter the expression "unworked" means:
(a) when referring to bars, rods and profiles, products which have not been subsequently worked after production (for example, not machined, drilled, punched, twisted or crimped);
(b) when referring to plates, sheets, strip and foil, products which have not been processed beyond the condition as from the rolling mill (for example, not machined, cut to shape, perforated or coated);
(c) when referring to tubes and pipes, products which have not been further processed than drawn, extruded or welded (for example, not machined, coated, drilled, or fitted with flanges, collars or rings).


Headnote Text:
In this Chapter the following expressions have the meanings hereby assigned to them:  (a) Not alloyed - metallic substances containing by weight at least 99% of the respective base metal (b) Alloyed - metallic substances in which the respective base metal predominates by weight over each of the other elements provided that the total content by weight of such other elements exceeds 1%


Headnote Text:
In this Section the term "mechanically operated" refers to those goods which are comprised of a more or less complex combination of moving and stationary parts and do work through the production, modification or transmission of force and motion


Headnote Text:
For the purpose of this Chapter, the term "printed circuit assembly", means a good consisting of one or more printed circuits of heading No. 85.34 with one or more active elements assembled thereon, with or without passive elements.  For the purposes of this Note, "active elements" means diodes, transistors and similar semiconductor devices, whether or not photosensitive, of heading No. 85.41, and integrated circuits and microassemblies of heading No. 85.42.


Headnote Text:
This tariff item covers the following parts for printers of subheading No. 8471.60:  (a) control or command assemblies, incorporating more than one of the following: printed circuit assembly, hard or flexible (floppy) disc drive, keyboard, user interface; (b) light source assemblies, incorporating more than one of the following: light emitting diode assembly, gas laser, mirror polygon assembly, base casting; (c) laser imaging assemblies, incorporating more than one of the following: photoreceptor belt or cylinder, toner receptacle unit, toner developing unit, charge/discharge unit, cleaning unit; (d) image fixing assemblies, incorporating more than one of the following: fuser, pressure roller, heating element, release oil dispenser, cleaning unit, electrical control; (e) ink jet marking assemblies, incorporating more than one of the following: thermal print head, ink dispensing unit, nozzle and reservoir unit, ink heater; (f) maintenance/sealing assemblies, incorporating more than one of the following: vacuum unit, ink jet covering unit, sealing unit, purging unit; (g) paper handling assemblies, incorporating more than one of the following: paper transport belt, roller, print bar, carriage, gripper roller, paper storage unit, exit tray; (h) thermal transfer imaging assemblies, incorporating more than one of the following: thermal print head, cleaning unit, supply or take-up roller; (ij) ionographic imaging assemblies, incorporating more than one of the following: ion generation and emitting unit, air assist unit, printed circuit assembly, charge receptor belt or cylinder, toner receptacle unit, toner distribution unit, developer receptacle and distribution unit, developing unit, charge/discharge unit, cleaning unit; or (k) combinations of the above specified assemblies.


Headnote Text:
For purposes of this Chapter: (a) reference to "high definition" as it applies to television receivers and cathode-ray tubes refers to goods having an aspect ratio of the screen equal to or greater than 16:9, and a viewing screen capable of displaying more than 700 scanning lines and (b) the video display diagonal is determined by measuring the maximum straight line dimension across the visible portion of the face plate used for displaying video.


Headnote Text:
For the purposes of this heading, "software" means programs that are recorded on diskettes, compact discs, magnetic tape or any other suitable storage medium and that are designed to be executed by a computer or similar programmable, microprocessor-controlled device or apparatus but does not mean audio or video recordings of a type used with sound recording or reproducing apparatus of heading No. 85.19 or 85.20 or with video recording or reproducing apparatus of heading No. 85.21


Headnote Text:
For the purpose of the tariff items in this Chapter, the term "electrical" when used in reference to instruments, appliances, apparatus and machines, refers to those articles the operation of which depends on an electrical phenomenon which varies according to the factor to be determined


Headnote Text:
The provisions of this Chapter are not subject to the rule of specificity in General Interpretative Rule 3 (a).


Headnote Text:
Goods may be classified under a tariff item in this Chapter and be entitled to the Most-Favoured-Nation Tariff under this Chapter that applies to those goods according to the tariff treatment applicable to their country of origin only after classification under a tariff item in Chapters 1 to 97 has been determined and the conditions of any Chapter 99 provision and any applicable regulations or orders in relation thereto have been met.


Headnote Text:
The words and expressions used in this Chapter have the same meaning as in Chapters 1 to 97


Headnote Text:
For the purpose of the Chapter, the expression "parenteral administration" means administration through injection including subcutaneous, intramuscular, intraorbital, intracapsular or intraspinal, but excluding administration through the alimentary canal


Headnote Text:
Canada reserves the right to exercise the flexibility in reduction commitments provided in Article 9(2) of the Agreement on Agriculture.


Headnote Text:
B867 slippers of rubbers are included in HS 64029900


Headnote Text:
Marble, travertine and alabaster, other than tiles, cubes and similar articles and other than monumental or building stones and articles thereof are included in HS 68029190


Headnote Text:
Statuettes & other ornamental ceramic articles, other than porcelain or china are included in HS 69139090


Headnote Text:
Parts and accessories of photocopying apparatus incorporating an optical system or of the contact type and the thermo-copying apparatus are included in HS 90099100, 90099200, 90099300, and 90099900


Headnote Text:
Other seats, of other materials, of wood, of metal are included in HS 94018090


Headnote Text:
Beds, of wood, are included in HS 94035010 and 94035090


Headnote Text:
Furniture of marble is included in HS 94038010


Headnote Text:
Furniture, of other materials, including cane, osier bamboo or similar materials, nes, of rattan are included in HS 94038090


Headnote Text:
Au sens des nos 4403.41 à 4403.49, 4407.24 à 4407.29, 4408.31 à 4408.39 et 4412.13 à 4412.99, on entend par "bois tropicaux" les types de bois suivants: Abura, Acajou d'Afrique, Afrormosia, Ako, Alan, Andiroba, Aningré, Avodiré, Azobé, Balau, Balsa, Bossé clair, Bossé foncé, Cativo, Cedro, Dabema, Dark Red Meranti, Dibétou, Doussié, Framiré, Freijo, Fromager, Fuma, Geronggang, Ilomba, Imbuia, Ipé, Iroko, Jaboty, Jelutong, Jequitiba, Jonkong, Kapur, Kemkpas, Keruing, Kosipo, Kotibé, Koto, Light Red Meranti, Limba, Louro, Maçaranduba, Mahogany, Makoré, Mansonia, Mengkulang, Meranti Bakau, Merawan, Merbau, Merpauh, Mersawa, Moabi, Niangon, Nyatoh, Obeche, Okoumé, Onzabili, Orey, Ovegkol, Ozigo, Padauk, Paldao, Palissandre de Guatemala, Palissandre de Para, Palissandre de Rio, Palissandre de Rose, Pau Marfim, Pulai, Punah, Ramin, Sapelli, Saqui-Saqui, Sepetir, Sipo, Sucupira, Suren, Teak, Tiama, Tola, Virola, White Lauan, White Meranti, White Seraya, Yellow Meranti.


Headnote Text:
1. The"final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the date specified in the "implementation" column.  The implementation column indicates the date, referring to 1 January of the year indicated, when the final bound rate will be achieved.  Tariff reductions during the interim period, if applicable, will be implemented according to the attached Staging Annex I.


Headnote Text:
3. The Republic of Tajikistan shall maintain:
    a) Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
    b) Its bound and applied rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);  
    c) Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified). Specifically: 
             •	   For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
             •	   For refined: HS 1514.19 at a level not higher than that for  HS 1507.90;
    d) Its bound and applied rates, including other duties and charges, for HS 2306.41  (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil, at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil); and,
    e) Its bound and applied rates, including other duties and charges, for feed peas (HS 0713.10.90 for animal feed) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya bean oil).


Headnote Text:
4. The bound duty rate for whiskey in containers holding 2 litres or less (HS 2208 30 110 0, 2208 30 320 0, 2208 30 520 0, 2208 30 720 0, and 2208 30 820 0) will be accorded no less favourable duty rates in comparison with all products under HS heading 2208.


Headnote Text:
5. The duty rate for whiskey, neither scotch nor bourbon (HS 2208 30 820 0, 2208 30 880 0) shall be bound at a level no higher than the MFN rate applied to any of HS 2208 20, HS 2208 30, or an extraction from HS 2208 90 for fruit brandies, or any extractions there from.


Headnote Text:
6. For wine (HS 2204), any future tariff rates shall apply uniformly with respect to all products at the 6-digit level.  Product descriptions for tariff lines in HS 2204, by and of themselves, shall not give rise to the enforcement of geographical indications at the border.  This is without prejudice to the enforcement of any current or future geographical indications corresponding to such descriptions legally recognized by the Republic of Tajikistan. 
         Product descriptions for tariff lines in HS 0406, by and of themselves, shall not give rise to the enforcement of geographical indications at the border.  This is without prejudice to the enforcement of any current or future geographical indications corresponding to such descriptions legally recognized by the Republic of Tajikistan.  If the Republic of Tajikistan should recognize legally geographical indications corresponding to any of the product descriptions in tariff lines in HS 0406, the tariff rates applied to such products which do not conform to the geographical indication’s specifications shall not be affected.


Headnote Text:
1. The"final bound rate" of duty, if differing from the "bound rate at date of accession", will be implemented according to the date specified in the "implementation" column.  The implementation column indicates the date, referring to 1 January of the year indicated, when the final bound rate will be achieved.  Tariff reductions during the interim period, if applicable, will be implemented according to the attached Staging Annex II.


Headnote Text:
Tonga shall maintain its applied rates:
a) for HS 1205 (rape or (colza) seeds, whether or not broken) at a level no higher than that for HS 1201 (soya beans, whether or not broken);
b) for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
c) for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified); and,
d) for HS 2306.41 and 2306.49 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of soya-bean oil).


Headnote Text:
Although Tonga's Schedule was prepared on the assumption that Tonga would officially become a Member in 2006 (Tonga's Protocol of Accession was finalized in December 2005), Tonga joined the Organization in 2007 only. As a result of this delay, tariff lines where the final bound rate differs from the bound rate at date of accession are presented with an implementation period starting in 2006.  All tariff commitments are fully implemented in 2007.


Headnote Text:
The tariff rate for HS 02072710 (Turkey tails) shall be bound at 300 per cent at the date of accession.  This tariff rate shall remain in place for three years.  In the fourth year after accession, the bound tariff rate shall be reduced to 100 per cent or replaced by other tax regulation, and the recommendations from the nation-wide programme promoting healthier diet and life style choices to combat the spread of obesity and diabetes, in conformity with the WTO Agreement.


Headnote Text:
Samoa agrees to maintain:
       a)  	Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
       b)  	Its bound and applied rates, including other duties and charges for HS 120890 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 120810 (flours and meals of soya beans);
       c)	  Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:
          -   	For non-refined: HS 151411 at a level not higher than that for HS 150710.
	          -   For refined: HS 151419 at a level not higher than that for HS 150790; and,
		       d)	  Its bound and applied rates, including other duties and charges, for HS 230641 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil, at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil).


Headnote Text:
2. Montenegro shall maintain:
    a) Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
    b) Its bound and applied rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);  
    c) Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:           
            For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
            For refined: HS 1514.19 at a level not higher than that for  HS 1507.90;
    d) Its bound and applied rates, including other duties and charges, for HS 2306.41  (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil, at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil); and,
    e) Its final bound rates, including other duties and charges, for feed peas (HS 0713.10.90 for animal feed) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya bean oil.


Headnote Text:
Steel only: South Africa participates in the negotiations to conclude a Multilateral Steel Agreement (MSA).  Upon entry into force of an MSA acceptable to South Africa the rates offered on products covered by the MSA will be reduced to zero in accordance with the provisions of the said agreement.


Headnote Text:
Agricultural products in respect of which the provisions of Annex 5 to the Agreement on Agriculture have been invoked are designated by the symbol "ST-Annex5" in Section I-A and I-B.


Headnote Text:
For specified tariff quotas, the Government of the Republic of Korea or the designated state trading agencies can impose the import mark-up on sales of these products in Korea in addition to the in-quota tariff.


Headnote Text:
For specified tariff quotas, the Government of the Republic of Korea or its designated agencies can take measures consistent with the Agreement establishing the World Trade Organization to ensure orderly domestic markets and to designate revenues resulting from the sales of these products in Korea.


Headnote Text:
Steel only: Namibia participates in the negotiations to conclude a Multilateral Steel Agreement (MSA).  Upon entry into force of an MSA acceptable to Namibia the rates offered on products covered by the MSA will be reduced to zero in accordance with the provisions of the said agreement.


Headnote Text:
Alternative specific rate of duty.  Where alternative rates of duty are shown, the rate payable is that which returns the higher rate of duty.


Headnote Text:
VAR in the other duty field designates a variable final bound rate of duty.  Where variable rates of duty are shown, the bound rates of duty are whichever bound rates are applicable to certain related items as indicated.


Headnote Text:
All products described in Annex 1 of the Agreement on Agriculture - New Zealand undertakes not to introduce, during the implementation period, any subsidies contingent upon the export of specific agricultural products


Headnote Text:
South Africa's substantial inflation rate experienced in recent years, toghether with the marked reduction in the value of the South African rand over the same period and the widely fluctuating crop harvests as a result of the weather have significantly influenced both the annual outlay and quantity levels of agricultural export subsidies.  South Africa agrees to the reductions in annual outlay and annual quantity levels with the understanding that the factors indicated above are taken into consideration.


Headnote Text:
Steel only: Swaziland participates in the negotiations to conclude a Multilateral Steel Agreement (MSA).  Upon entry into force of an MSA acceptable to Swaziland the rates offered on products covered by the MSA will be reduced to zero in accordance with the provisions of the said agreement.


Headnote Text:
1) Autres droits et impositions: Taux de 2.5% applicable aux marchandises importées et mises à la consommation directe, sur la base de la valeur en douane (Redevances statistiques).
2) Autres droits et impositions: Taux de 0.6% applicable sur toutes importations par voie maritime (Taxe Office Ivoirien de Chargeurs).


Headnote Text:
Seychelles shall maintain:
       a)  	Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
       b)  	Its bound and applied rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
       c)	  Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:
          -   	For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
	          -   For refined: HS 1514.19 at a level not higher than that for HS 1507.90; 
		       d)	  Its bound and applied rates, including other duties and charges, for HS 2306.41 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil); and 
      e) Its bound and applied rates, including other duties and charges, for peas (HS 0713 1000 - Pisum sativum) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya bean oil).


Headnote Text:
Yemen shall maintain:
       a)  	Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
       b)  	Its bound and applied rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
       c)	  Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:
          -   	For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
	          -   For refined: HS 1514.19 at a level not higher than that for HS 1507.90; and,
		       d)	  Its bound and applied rates, including other duties and charges, for HS 2306.41 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil).


Headnote Text:
The Republic of Liberia shall maintain:
       a)  	Its bound rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
       b)  	Its bound rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
       c)	  Its bound rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:
          -   	For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
	          -   For refined: HS 1514.19 at a level not higher than that for HS 1507.90; 
		       d)	  Its bound rates, including other duties and charges, for HS 2306.41 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil); and 
       e) Its bound rates, including other duties and charges, for feed peas (HS 0713.10.90.00 for animal feed) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya bean oil).


Headnote Text:
Afghanistan shall maintain :
      a)   Its bound and applied rates, including other duties and charges, for HS 1205 (rape or colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
      b)   	Its bound and applied rates, including other duties and charges for HS 1208.90 (flours and meals of rape or colza (canola) seeds) at a level no higher than that for HS 1208.10 (flours and meals of soya beans);
      c)   	Its bound and applied rates, including other duties and charges, for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher than that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified).  Specifically:
             -   	For non-refined: HS 1514.11 at a level not higher than that for HS 1507.10.
             -   	For refined: HS 1514.19 at a level not higher than that for HS 1507.90;
     d)   Its bound and applied rates, including other duties and charges, for HS 2306.41 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil, at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil); and,
     e)   	Its bound and applied rates, including other duties and charges, for feed peas (HS 0713.1010 for animal feed) at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya bean oil).


Headnote Text:
a) The Republic of Kazakhstan shall maintain its bound and applied rates for HS 1205 (rape of colza (canola) seeds, whether or not broken) at a level no higher than for HS 1201 (soya beans, whether or not broken);
       b) The Republic of Kazakhstan shall maintain its applied and bound rates on flours and meals of rape or colza (canola) seeds for HS 1208 90 at a level no higher than that of flours and meals of soya beans for HS 1208 10;
       c) The Republic of Kazakhstan shall maintain its applied rates for HS 1514 (rape or colza (canola) oil and its fractions, whether or not refined, but not chemically modified) at a level no higher that that for HS 1507 (soya-bean oil and its fractions, whether or not refined, but not chemically modified). Specifically:
         (i) For non-refined: HS 1514 11 at a level not higher  than that for HS 1507 10;
         (ii) For refined: HS 1514 19 at a level not higher than that for HS 1507 90.
     d) The bound duty rates level on Tequila and Mezcal classified under HS 2208 90 will always be the same as the lowest bound duty rate level on any product in HS 2208. It is also confirmed that the phasing out of Kazakhstan`s concession in these two products will be the same as the shortest phaseout given by the Republic of Kazakhstan to any product in HS 2208;      
     e) The Republic of Kazakhstan shall maintain its bound and applied rates for HS 2306 41 (oil-cake and other solid residues, whether or not ground or in the form of pellets, resulting from the extraction of rape and colza (canola) oil, at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground; or in the form of pellets, resulting from the extraction of soya bean oil);      
f) The bound and applied duty rates levels after 5 year implementation period for feed peas (HS 0713 10 900 1 for animal feed) will always be at a level no higher than that for HS 2304 (oil-cake and other solid residues, whether or not ground or in the form of pellets resulting from the extraction of soya bean oil).
     g) For wine (HS 2204), any future tariff rates shall apply uniformly with respect to all products at the 6-digit level.  Product descriptions for tariff lines in HS 2204, by and of themselves, shall not give rise to the enforcement of geographical indications at the border.  This is without prejudice to the enforcement of any current or future geographical indications corresponding to such descriptions legally recognized by the Republic of Kazakhstan. Product descriptions for tariff lines in HS 0406, by and of themselves, shall not give rise to the enforcement of geographical indications at the border.  This is without prejudice to the enforcement of any current or future geographical indications corresponding to such descriptions legally recognized by the Republic of Kazakhstan.  If the Republic of Kazakhstan should recognize legally geographical indications corresponding to any of the product descriptions in tariff lines in HS 0406, the tariff rates applied to such products which do not conform to the geographical indication’s specifications shall not be affected.


Headnote Text:
Nothing in this head note should be construed as limiting the application of relevant provisions of the WTO Agreement, in particular Part IV of the GATT 1994 and the “Enabling Clause” on “Differential and More Favourable Treatment, Reciprocity and Fuller Participation of Developing Countries”, (Decision of 28 November 1979 (L/4903)).
 From the date of the accession of the Republic of Kazakhstan to the WTO, where the Republic of Kazakhstan applies a tariff-only regime to imports of goods under HS 0202 and HS 0207, identified with # in Part I - Section I-A of Kazakhstan's Schedule of Concessions and Commitments on Goods, the Republic of Kazakhstan shall apply the MFN rate of duty to all imports of such goods from any WTO Member, except for imports from least developed countries, under Free Trade Agreements, or trade between Parties to a Customs Union to which the Republic of Kazakhstan is a Party.


Headnote Text:
* Droit fiscal d'entrée (DFE): 8% + Taxe sur le chiffre d'affaires à l'importation (TCA): 13% + Redevances pour le traitement des liquidations (RTL): 2%


Headnote Text:
** Droit fiscal d'entrée (DFE): 8% + Taxe sur le chiffre d'affaires à l'importation (TCA): 13% + Redevances pour le traitement des liquidations (RTL): 2% + Surtaxe: 30%


Headnote Text:
The "Final bound rate" of duty, if differing from the "Bound rate at date of accession", will be implemented according to the date specified in the "Implementation" column.  The implementation column indicates the date (referring to 1 January of the year indicated) when the final bound rates will be achieved.  These tariff concessions are subject to equal annual rate reductions (occurring on 1 January of each year).  The staged reductions will be rounded off to the first decimal point.


Headnote Text:
The weight of the container shall be included in the weight of goods for the purposes of calculating the customs duties on the goods classified under this tariff item.


# Schedule Information

Official Name:
THE SEPARATE CUSTOMS TERRITORY OF TAIWAN, PENGHU, KINMEN AND MATSU


