No. S 678
Customs Act
(Chapter 70)
Customs (Duties) (Amendment No. 6) Order 2002
In exercise of the powers conferred by section 10(1) of the Customs Act, the Minister for Finance hereby makes the following Order:
Citation and commencement
1.  This Order may be cited as the Customs (Duties) (Amendment No. 6) Order 2002 and shall come into operation on 1st January 2003.
Deletion and substitution of First Schedule
2.  The First Schedule to the Customs (Duties) Order (O 4) is deleted and the following Schedule substituted therefor:
Heading
H.S. Code
Description
Unit of Quantity
Customs Duty
Excise Duty
GST
 
 
 
 
Full
Pref
 
 
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
 
 
 
 
 
 
 
 
 
 
SECTION I
 
 
 
 
 
 
 
LIVE ANIMALS; ANIMAL PRODUCTS
 
 
 
 
 
 
 
Notes.
 
 
 
 
 
 
 
1. Any reference in this Section to a particular genus or species of an animal, except where the context otherwise requires, includes a reference to the young of that genus or species.
 
 
 
 
 
 
 
2. Except where the context otherwise requires, throughout the Nomenclature any reference to "dried" products also covers products which have been dehydrated, evaporated or freeze-dried.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Chapter 1
 
 
 
 
 
 
 
Live animals
 
 
 
 
 
 
 
Note.
 
 
 
 
 
 
 
1. This Chapter covers all live animals except:
 
 
 
 
 
 
 
(a) Fish and crustaceans, molluscs and other aquatic invertebrates, of heading 03.01, 03.06 or 03.07;
 
 
 
 
 
 
 
(b) Cultures of micro-organisms and other products of heading 30.02; and
 
 
 
 
 
 
 
(c) Animals of heading 95.08.
 
 
 
 
 
 
 
 
 
 
 
 
 
01.01
 
Live horses, asses, mules and hinnies.
 
 
 
 
 
 
0101.10.00
-  Pure-bred breeding animals
NMB
 
 
 
4%
 
0101.90
-  Other:
 
 
 
 
 
 
0101.90.10
- - Race horses
NMB
 
 
 
4%
 
0101.90.20
- - Other horses
NMB
 
 
 
4%
 
0101.90.90
- - Other
NMB
 
 
 
4%
 
 
 
 
 
 
 
 
01.02
 
Live bovine animals.
 
 
 
 
 
 
0102.10.00
-   Pure-bred breeding animals
NMB
 
 
 
4%
 
0102.90
-   Other:
 
 
 
 
 
 
0102.90.10
- - Oxen
NMB
 
 
 
4%
 
0102.90.20
- - Buffaloes
NMB
 
 
 
4%
 
0102.90.90
- - Other
NMB
 
 
 
4%
 
 
 
 
 
 
 
 
01.03
 
Live swine.
 
 
 
 
 
 
0103.10.00
-   Pure-bred breeding animals
NMB
 
 
 
4%
 
 
-   Other:
 
 
 
 
 
 
0103.91.00
- -  Weighing less than 50 kg
NMB
 
 
 
4%
 
0103.92.00
- -   Weighing 50 kg or more
NMB
 
 
 
4%
 
 
 
 
 
 
 
 
01.04
 
Live sheep and goats.
 
 
 
 
 
 
0104.10
-   Sheep:
 
 
 
 
 
 
0104.10.10
- - Pure-bred breeding
NMB
 
 
 
4%
 
0104.10.90
- - Other
NMB
 
 
 
4%
 
0104.20
-   Goats:
 
 
 
 
 
 
0104.20.10
- - Pure-bred breeding animals
NMB
 
 
 
4%
 
0104.20.90
- - Other
NMB
 
 
 
4%
 
 
 
 
 
 
 
 
01.05
 
Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls.
 
 
 
 
 
 
 
-   Weighing not more than 185 g:
 
 
 
 
 
 
0105.11
- -   Fowls of the species Gallus domesticus:
 
 
 
 
 
 
0105.11.10
- - - Breeding fowls
NMB
 
 
 
4%
 
0105.11.90
- - - Other
NMB
 
 
 
4%
 
0105.12
- - Turkeys:
 
 
 
 
 
 
0105.12.10
- - - Breeding turkeys
NMB
 
 
 
4%
 
0105.12.90
- - - Other
NMB
 
 
 
4%
 
0105.19
- - Other:
 
 
 
 
 
 
0105.19.10
- - - Breeding ducklings
NMB
 
 
 
4%
 
0105.19.20
- - - Other ducklings
NMB
 
 
 
4%
 
0105.19.30
- - - Breeding goslings
NMB
 
 
 
4%
 
0105.19.40
- - - Other goslings
NMB
 
 
 
4%
 
0105.19.50
- - - Breeding guinea fowls
NMB
 
 
 
4%
 
0105.19.90
- - - Other
NMB
 
 
 
4%
 
 
- Other:
 
 
 
 
 
 
0105.92
‐ ‐ Fowls of the species Gallus domesticus, weighing not more than 2,000 g:
 
 
 
 
 
 
0105.92.10
- - - Breeding fowls
NMB
 
 
 
4%
 
0105.92.20
- - - Fighting cocks
NMB
 
 
 
4%
 
0105.92.90
- - - Other
NMB
 
 
 
4%
 
0105.93
‐ ‐ Fowls of the species Gallus domesticus, weighing more than 2,000 g:
 
 
 
 
 
 
0105.93.10
- - - Breeding fowls
NMB
 
 
 
4%
 
0105.93.20
- - - Fighting cocks
NMB
 
 
 
4%
 
0105.93.90
- - - Other
NMB
 
 
 
4%
 
0105.99
‐ ‐ Other:
 
 
 
 
 
 
0105.99.10
- - - Breeding ducks
NMB
 
 
 
4%
 
0105.99.20
- - - Other ducks
NMB
 
 
 
4%
 
0105.99.30
- - - Breeding geese, turkeys and guinea fowls
NMB
 
 
 
4%
 
0105.99.40
- - - Other geese, turkeys and guinea fowls
NMB
 
 
 
4%
 
 
 
 
 
 
 
 
01.06
 
Other live animals.
 
 
 
 
 
 
 
-   Mammals:
 
 
 
 
 
 
0106.11.00
- -   Primates
NMB
 
 
 
4%
 
0106.12.00
- - Whales, dolphins and porpoises (mammals of the order Cetacea); manatees and dugongs (mammals of the order Sirenia)
NMB
 
 
 
4%
 
0106.19.00
- - Other
NMB
 
 
 
4%
 
0106.20.00
- Reptiles (including snakes and turtles)
NMB
 
 
 
4%
 
 
- Birds:
 
 
 
 
 
 
0106.31.00
- - Birds of prey
NMB
 
 
 
4%
 
0106.32.00
- - Psittaciformes (including parrots, parakeets, macaws and cockatoos)
NMB
 
 
 
4%
 
0106.39.00
- - Other
NMB
 
 
 
4%
 
0106.90
- Other:
 
 
 
 
 
 
0106.90.10
- - For human consumption
NMB
 
 
 
4%
 
0106.90.90
- - Other
NMB
 
 
 
4%
 
 
 
 
 
 
 
 
 
 
Chapter 2
 
 
 
 
 
 
 
Meat and edible meat offal
 
 
 
 
 
 
 
Note.
 
 
 
 
 
 
 
1. This Chapter does not cover:
 
 
 
 
 
 
 
(a) Products of the kinds described in headings 02.01 to 02.08 or 02.10, unfit or unsuitable for human consumption;
 
 
 
 
 
 
 
(b) Guts, bladders or stomachs of animals (heading 05.04) or animal blood (heading 05.11 or 30.02); or
 
 
 
 
 
 
 
(c) Animal fat, other than products of heading 02.09 (Chapter 15).
 
 
 
 
 
 
 
 
 
 
 
 
 
02.01
 
Meat of bovine animals, fresh or chilled.
 
 
 
 
 
 
0201.10.00
-   Carcasses and half-carcasses
TNE
 
 
 
4%
 
0201.20.00
-   Other cuts with bone in
TNE
 
 
 
4%
 
0201.30.00
-   Boneless
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.02
 
Meat of bovine animals, frozen.
 
 
 
 
 
 
0202.10.00
-   Carcasses and half-carcasses
TNE
 
 
 
4%
 
0202.20.00
-   Other cuts with bone in
TNE
 
 
 
4%
 
0202.30.00
-   Boneless
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.03
 
Meat of swine, fresh, chilled or frozen.
 
 
 
 
 
 
 
-   Fresh or chilled:
 
 
 
 
 
 
0203.11.00
- -   Carcasses and half-carcasses
TNE
 
 
 
4%
 
0203.12.00
- -   Hams, shoulders and cuts thereof, with bone in
TNE
 
 
 
4%
 
0203.19.00
- -   Other
TNE
 
 
 
4%
 
 
-   Frozen:
 
 
 
 
 
 
0203.21.00
- -   Carcasses and half-carcasses
TNE
 
 
 
4%
 
0203.22.00
- -   Hams, shoulders and cuts thereof, with bone in
TNE
 
 
 
4%
 
0203.29.00
- -   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.04
 
Meat of sheep or goats, fresh, chilled or frozen.
 
 
 
 
 
 
0204.10.00
-   Carcasses and half-carcasses of lamb, fresh or chilled
TNE
 
 
 
4%
 
 
-   Other meat of sheep, fresh or chilled:
 
 
 
 
 
 
0204.21.00
- -  Carcasses and half-carcasses
TNE
 
 
 
4%
 
0204.22.00
- -   Other cuts with bone in
TNE
 
 
 
4%
 
0204.23.00
- -   Boneless
TNE
 
 
 
4%
 
0204.30.00
-   Carcasses and half-carcasses of lamb, frozen
TNE
 
 
 
4%
 
 
-   Other meat of sheep, frozen:
 
 
 
 
 
 
0204.41.00
- -   Carcasses and half-carcasses
TNE
 
 
 
4%
 
0204.42.00
- -   Other cuts with bone in
TNE
 
 
 
4%
 
0204.43.00
- -   Boneless
TNE
 
 
 
4%
 
0204.50.00
-   Meat of goats
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.05
0205.00.00
Meat of horses, asses, mules or hinnies, fresh, chilled or frozen.
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.06
 
Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules or hinnies, fresh, chilled or frozen.
 
 
 
 
 
 
0206.10.00
-   Of bovine animals, fresh or chilled
TNE
 
 
 
4%
 
 
-   Of bovine animals, frozen:
 
 
 
 
 
 
0206.21.00
- -   Tongues
TNE
 
 
 
4%
 
0206.22.00
- -   Livers
TNE
 
 
 
4%
 
0206.29.00
- -   Other
TNE
 
 
 
4%
 
0206.30.00
-   Of swine, fresh or chilled
TNE
 
 
 
4%
 
 
-   Of swine, frozen:
 
 
 
 
 
 
0206.41.00
- -   Livers
TNE
 
 
 
4%
 
0206.49.00
- -  Other
TNE
 
 
 
4%
 
0206.80.00
-   Other, fresh or chilled
TNE
 
 
 
4%
 
0206.90.00
-   Other, frozen
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.07
 
Meat and edible offal, of the poultry of heading 01.05, fresh, chilled or frozen.
 
 
 
 
 
 
 
-   Of fowls of the species Gallus domesticus:
 
 
 
 
 
 
0207.11.00
- -   Not cut in pieces, fresh or chilled
TNE
 
 
 
4%
 
0207.12.00
- -  Not cut in pieces, frozen
TNE
 
 
 
4%
 
0207.13.00
- -   Cuts and offal, fresh or chilled
TNE
 
 
 
4%
 
0207.14
- -   Cuts and offal, frozen:
 
 
 
 
 
 
0207.14.10
- - - Wings
TNE
 
 
 
4%
 
0207.14.20
- - - Thighs
TNE
 
 
 
4%
 
0207.14.30
- - - Livers
TNE
 
 
 
4%
 
0207.14.90
- - - Other
TNE
 
 
 
4%
 
 
-   Of turkeys:
 
 
 
 
 
 
0207.24.00
- -   Not cut in pieces, fresh or chilled
TNE
 
 
 
4%
 
0207.25.00
- -   Not cut in pieces, frozen
TNE
 
 
 
4%
 
0207.26.00
- - Cuts and offal, fresh or chilled
TNE
 
 
 
4%
 
0207.27
- -   Cuts and offal, frozen:
 
 
 
 
 
 
0207.27.10
- - - Livers
TNE
 
 
 
4%
 
0207.27.90
- - - Other
TNE
 
 
 
4%
 
 
-   Of ducks, geese or guinea fowls:
 
 
 
 
 
 
0207.32
- -   Not cut in pieces, fresh or chilled:
 
 
 
 
 
 
0207.32.10
- - - Of ducks
TNE
 
 
 
4%
 
0207.32.20
- - - Of geese or guinea fowls
TNE
 
 
 
4%
 
0207.33
- - Not cut in pieces, frozen:
 
 
 
 
 
 
0207.33.10
- - - Of ducks
TNE
 
 
 
4%
 
0207.33.20
- - - Of geese or guinea fowls
TNE
 
 
 
4%
 
0207.34.00
- -   Fatty livers, fresh or chilled
TNE
 
 
 
4%
 
0207.35.00
- -   Other, fresh or chilled
TNE
 
 
 
4%
 
0207.36
- -   Other, frozen:
 
 
 
 
 
 
0207.36.10
- - - Fatty livers
TNE
 
 
 
4%
 
0207.36.20
- - - Cuts of ducks
TNE
 
 
 
4%
 
0207.36.30
- - - Cuts of geese or guinea fowls
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.08
 
Other meat and edible meat offal, fresh, chilled or frozen.
 
 
 
 
 
 
0208.10.00
-   Of rabbits or hares
TNE
 
 
 
4%
 
0208.20.00
-   Frogs' legs
TNE
 
 
 
4%
 
0208.30.00
-  Of primates
TNE
 
 
 
4%
 
0208.40.00
-  Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
TNE
 
 
 
4%
 
0208.50.00
-   Of reptiles (including snakes and turtles)
TNE
 
 
 
4%
 
0208.90.00
-   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.09
0209.00.00
Pig fat, free of lean meat, and poultry fat, not rendered or otherwise extracted, fresh, chilled, frozen, salted, in brine, dried or smoked.
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
02.10
 
Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat or meat offal.
 
 
 
 
 
 
 
-   Meat of swine:
 
 
 
 
 
 
0210.11.00
- -   Hams, shoulders and cuts thereof, with bone in
TNE
 
 
 
4%
 
0210.12.00
- -   Bellies (streaky) and cuts thereof
TNE
 
 
 
4%
 
0210.19
- -   Other:
 
 
 
 
 
 
0210.19.10
- - - Bacon
TNE
 
 
 
4%
 
0210.19.20
- - - Ham, boneless
TNE
 
 
 
4%
 
0210.19.90
- - - Other
TNE
 
 
 
4%
 
0210.20.00
-   Meat of bovine animals
TNE
 
 
 
4%
 
 
-   Other, including edible flours and meals of meat and meat offal:
 
 
 
 
 
 
0210.91.00
- - Of primates
TNE
 
 
 
4%
 
0210.92.00
- -   Of whales, dolphins and porpoises (mammals of the order Cetacea); of manatees and dugongs (mammals of the order Sirenia)
TNE
 
 
 
4%
 
0210.93.00
- -   Of reptiles (including snakes and turtles)
TNE
 
 
 
4%
 
0210.99
- -   Other:
 
 
 
 
 
 
0210.99.10
- - - Freeze dried chicken dice
TNE
 
 
 
4%
 
0210.99.20
- - - Dried pork skin
TNE
 
 
 
4%
 
0210.99.90
- - - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
 
 
Chapter 3
 
 
 
 
 
 
 
Fish and crustaceans, molluscs and other aquatic invertebrates
 
 
 
 
 
 
 
Notes.
 
 
 
 
 
 
 
1. This Chapter does not cover:
 
 
 
 
 
 
 
(a) Mammals of heading 01.06;
 
 
 
 
 
 
 
(b) Meat of mammals of heading 01.06 (heading 02.08 or 02.10);
 
 
 
 
 
 
 
(c) Fish (including livers and roes thereof) or crustaceans, molluscs or other aquatic invertebrates, dead and unfit or unsuitable for human consumption by reason of either their species or their condition (Chapter 5); flours, meals or pellets of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption (heading 23.01); or
 
 
 
 
 
 
 
(d) Caviar or caviar substitutes prepared from fish eggs (heading 16.04).
 
 
 
 
 
 
 
2. In this Chapter the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a small quantity of binder.
 
 
 
 
 
 
 
 
 
 
 
 
 
03.01
 
Live fish.
 
 
 
 
 
 
0301.10
-  Ornamental fish:
 
 
 
 
 
 
0301.10.10
- - Fish fry
VAL
 
 
 
4%
 
0301.10.20
- - Other, marine fish
CEN
 
 
 
4%
 
0301.10.30
- - Other, freshwater fish
CEN
 
 
 
4%
 
 
-   Other live fish:
 
 
 
 
 
 
0301.91.00
- -   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
TNE
 
 
 
4%
 
0301.92.00
- -   Eels (Anguilla spp.)
TNE
 
 
 
4%
 
0301.93
- -   Carp:
 
 
 
 
 
 
0301.93.10
- - - Carp breeder
TNE
 
 
 
4%
 
0301.93.90
- - - Other
TNE
 
 
 
4%
 
0301.99
- -   Other:
 
 
 
 
 
 
 
- - - Milkfish or lapu lapu fry:
 
 
 
 
 
 
0301.99.11
- - - - For breeding
VAL
 
 
 
4%
 
0301.99.19
- - - - Other
VAL
 
 
 
4%
 
 
- - - Other fish fry:
 
 
 
 
 
 
0301.99.21
- - - - For breeding
VAL
 
 
 
4%
 
0301.99.29
- - - - Other
VAL
 
 
 
4%
 
0301.99.30
- - - Other marine fish
TNE
 
 
 
4%
 
0301.99.40
- - - Other freshwater fish
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
03.02
 
Fish, fresh or chilled, excluding fish fillets and other fish meat of heading 03.04.
 
 
 
 
 
 
 
-   Salmonidae, excluding livers and roes:
 
 
 
 
 
 
0302.11.00
- -   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
TNE
 
 
 
4%
 
0302.12.00
- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
TNE
 
 
 
4%
 
0302.19.00
- -   Other
TNE
 
 
 
4%
 
 
-   Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
 
 
 
 
 
 
0302.21.00
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
TNE
 
 
 
4%
 
0302.22.00
- -   Plaice (Pleuronectes platessa)
TNE
 
 
 
4%
 
0302.23.00
- -   Sole (Solea spp)
TNE
 
 
 
4%
 
0302.29.00
- -   Other
TNE
 
 
 
4%
 
 
-   Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
 
 
 
 
 
 
0302.31.00
- -   Albacore or longfinned tunas (Thunnus alalunga)
TNE
 
 
 
4%
 
0302.32.00
- -   Yellowfin tunas (Thunnus albacares)
TNE
 
 
 
4%
 
0302.33.00
- -   Skipjack or stripe-bellied bonito
TNE
 
 
 
4%
 
0302.34.00
- -   Bigeye tunas (Thunnus obesus)
TNE
 
 
 
4%
 
0302.35.00
- -   Bluefin tunas (Thunnus thynnus)
TNE
 
 
 
4%
 
0302.36.00
- -   Southern bluefin tunas (Thunnus maccoyii)
TNE
 
 
 
4%
 
0302.39.00
- -   Other
TNE
 
 
 
4%
 
0302.40.00
-   Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
TNE
 
 
 
4%
 
0302.50.00
-   Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus), excluding livers and roes
TNE
 
 
 
4%
 
 
-   Other fish, excluding livers and roes:
 
 
 
 
 
 
0302.61.00
- -   Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
TNE
 
 
 
4%
 
0302.62.00
- -   Haddock (Melanogrammus aeglefinus)
TNE
 
 
 
4%
 
0302.63.00
- -   Coalfish (Pollachius virens)
TNE
 
 
 
4%
 
0302.64.00
- -   Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
TNE
 
 
 
4%
 
0302.65.00
- -   Dogfish and other sharks
TNE
 
 
 
4%
 
0302.66.00
- - Eels (Anguilla spp.)
TNE
 
 
 
4%
 
0302.69
- -   Other:
 
 
 
 
 
 
0302.69.10
- - - Marine fish
TNE
 
 
 
4%
 
0302.69.20
- - - Freshwater fish
TNE
 
 
 
4%
 
0302.70.00
-  Livers and roes
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
03.03
 
Fish, frozen, excluding fish fillets and other fish meat of heading 03.04.
 
 
 
 
 
 
 
-   Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), excluding livers and roes :
 
 
 
 
 
 
0303.11.00
- -   Sockeye salmon (red salmon) (Oncorhynchus nerka)
TNE
 
 
 
4%
 
0303.19.00
- -   Other
TNE
 
 
 
4%
 
 
-   Other salmonidae, excluding livers and roes:
 
 
 
 
 
 
0303.21.00
- -   Trout (Salmo trutta, Oncorhynchus mykiss, Oncorhynchus clarki, Oncorhynchus aguabonita, Oncorhynchus gilae, Oncorhynchus apache and Oncorhynchus chrysogaster)
TNE
 
 
 
4%
 
0303.22.00
- -   Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
TNE
 
 
 
4%
 
0303.29.00
- -  Other
TNE
 
 
 
4%
 
 
-  Flat fish (Pleuronectidae, Bothidae, Cynoglossidae, Soleidae, Scophthalmidae and Citharidae), excluding livers and roes:
 
 
 
 
 
 
0303.31.00
- - Halibut (Reinhardtius hippoglossoides, Hippoglossus hippoglossus, Hippoglossus stenolepis)
TNE
 
 
 
4%
 
0303.32.00
- -   Plaice (Pleuronectes platessa)
TNE
 
 
 
4%
 
0303.33.00
- -   Sole (Solea spp.)
TNE
 
 
 
4%
 
0303.39.00
- -   Other
TNE
 
 
 
4%
 
 
- Tunas (of the genus Thunnus), skipjack or stripe-bellied bonito (Euthynnus (Katsuwonus) pelamis), excluding livers and roes:
 
 
 
 
 
 
0303.41.00
- -   Albacore or longfinned tunas (Thunnus alalunga)
TNE
 
 
 
4%
 
0303.42.00
- -   Yellowfin tunas (Thunnus albacares)
TNE
 
 
 
4%
 
0303.43.00
- -   Skipjack or stripe-bellied bonito
TNE
 
 
 
4%
 
0303.44.00
- -   Bigeye tunas (Thunnus obesus)
TNE
 
 
 
4%
 
0303.45.00
- -   Bluefin tunas (Thunnus thynnus)
TNE
 
 
 
4%
 
0303.46.00
- -   Southern bluefin tunas (Thunnus maccoyii)
TNE
 
 
 
4%
 
0303.49.00
- -   Other
TNE
 
 
 
4%
 
0303.50.00
-   Herrings (Clupea harengus, Clupea pallasii), excluding livers and roes
TNE
 
 
 
4%
 
0303.60.00
- Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus) excluding livers and roes
TNE
 
 
 
4%
 
 
-   Other fish, excluding livers and roes:
 
 
 
 
 
 
0303.71.00
- - Sardines (Sardina pilchardus, Sardinops spp.), sardinella (Sardinella spp.), brisling or sprats (Sprattus sprattus)
TNE
 
 
 
4%
 
0303.72.00
- -   Haddock (Melanogrammus aeglefinus)
TNE
 
 
 
4%
 
0303.73.00
- -   Coalfish (Pollachius virens)
TNE
 
 
 
4%
 
0303.74.00
- - Mackerel (Scomber scombrus, Scomber australasicus, Scomber japonicus)
TNE
 
 
 
4%
 
0303.75.00
- -   Dogfish and other sharks
TNE
 
 
 
4%
 
0303.76.00
- -   Eels (Anguilla spp.)
TNE
 
 
 
4%
 
0303.77.00
- -   Sea bass (Dicentrarchus labrax, Dicentrarchus punctatus)
TNE
 
 
 
4%
 
0303.78.00
- -   Hake (Merluccius spp., Urophycis spp.)
TNE
 
 
 
4%
 
0303.79
- -   Other:
 
 
 
 
 
 
0303.79.10
- - - Marine fish
TNE
 
 
 
4%
 
0303.79.20
- - - Freshwater fish
TNE
 
 
 
4%
 
0303.80
-   Livers and roes:
 
 
 
 
 
 
0303.80.10
- - Livers
TNE
 
 
 
4%
 
0303.80.20
- - Roes
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
03.04
 
Fish fillets and other fish meat (whether or not minced), fresh, chilled or frozen.
 
 
 
 
 
 
0304.10.00
-   Fresh or chilled
TNE
 
 
 
4%
 
0304.20.00
-   Frozen fillets
TNE
 
 
 
4%
 
0304.90.00
-   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
03.05
 
Fish, dried, salted or in brine; smoked fish, whether or not cooked before or during the smoking process; flours, meals and pellets of fish, fit for human consumption.
 
 
 
 
 
 
0305.10.00
-   Flours, meals and pellets of fish, fit for human consumption
TNE
 
 
 
4%
 
0305.20.00
-   Livers and roes of fish, dried, smoked, salted or in brine
TNE
 
 
 
4%
 
0305.30.00
-   Fish fillets, dried, salted or in brine, but not smoked
TNE
 
 
 
4%
 
 
-   Smoked fish, including fillets:
 
 
 
 
 
 
0305.41.00
- - Pacific salmon (Oncorhynchus nerka, Oncorhynchus gorbuscha, Oncorhynchus keta, Oncorhynchus tschawytscha, Oncorhynchus kisutch, Oncorhynchus masou and Oncorhynchus rhodurus), Atlantic salmon (Salmo salar) and Danube salmon (Hucho hucho)
TNE
 
 
 
4%
 
0305.42.00
- -   Herrings (Clupea harengus, Clupea pallasii)
TNE
 
 
 
4%
 
0305.49.00
- -   Other
TNE
 
 
 
4%
 
 
-   Dried fish, whether or not salted but not smoked:
 
 
 
 
 
 
0305.51.00
- -   Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
TNE
 
 
 
4%
 
0305.59
- -   Other:
 
 
 
 
 
 
0305.59.10
- - - Sharks' fins
TNE
 
 
 
4%
 
0305.59.90
- - - Other
TNE
 
 
 
4%
 
 
-   Fish, salted but not dried or smoked and fish in brine:
 
 
 
 
 
 
0305.61.00
- -   Herrings (Clupea harengus, Clupea pallasii)
TNE
 
 
 
4%
 
0305.62.00
- - Cod (Gadus morhua, Gadus ogac, Gadus macrocephalus)
TNE
 
 
 
4%
 
0305.63.00
- -   Anchovies (Engraulis spp.)
TNE
 
 
 
4%
 
0305.69.00
- -   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
03.06
 
Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; crustaceans, in shell, cooked by steaming or by boiling in water, whether or not chilled, frozen, dried, salted or in brine; flours, meals and pellets of crustaceans, fit for human consumption.
 
 
 
 
 
 
 
-   Frozen:
 
 
 
 
 
 
0306.11.00
- - Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.)
TNE
 
 
 
4%
 
0306.12.00
- -   Lobsters (Homarus spp.)
TNE
 
 
 
4%
 
0306.13.00
- -   Shrimps and prawns
TNE
 
 
 
4%
 
0306.14.00
- -   Crabs
TNE
 
 
 
4%
 
0306.19.00
- -   Other, including flours, meals and pellets of crustaceans, fit for human consumption
TNE
 
 
 
4%
 
 
-   Not frozen:
 
 
 
 
 
 
0306.21
- -   Rock lobster and other sea crawfish (Palinurus spp., Panulirus spp., Jasus spp.):
 
 
 
 
 
 
0306.21.10
- - -   Breeder
TNE
 
 
 
4%
 
0306.21.20
- - - Other, live
TNE
 
 
 
4%
 
0306.21.30
- - - Fresh or chilled
TNE
 
 
 
4%
 
0306.21.90
- - - Other
TNE
 
 
 
4%
 
0306.22
- -   Lobsters (Homarus spp.):
 
 
 
 
 
 
0306.22.10
- - - Breeder
TNE
 
 
 
4%
 
0306.22.20
- - - Other, live
TNE
 
 
 
4%
 
0306.22.30
- - - Fresh or chilled
TNE
 
 
 
4%
 
0306.22.40
- - - Dried
TNE
 
 
 
4%
 
0306.22.90
- - - Other
TNE
 
 
 
4%
 
0306.23
- -   Shrimps and prawns:
 
 
 
 
 
 
0306.23.10
- - - Breeder
TNE
 
 
 
4%
 
0306.23.20
- - - Other, live
TNE
 
 
 
4%
 
0306.23.30
- - - Fresh or chilled
TNE
 
 
 
4%
 
0306.23.40
- - - Dried
TNE
 
 
 
4%
 
0306.23.90
- - - Other
TNE
 
 
 
4%
 
0306.24
- -   Crabs:
 
 
 
 
 
 
0306.24.10
- - - Live
TNE
 
 
 
4%
 
0306.24.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0306.24.90
- - - Other
TNE
 
 
 
4%
 
0306.29
- -   Other, including flours, meals and pellets of crustaceans, fit for human consumption:
 
 
 
 
 
 
0306.29.10
- - - Live
TNE
 
 
 
4%
 
0306.29.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0306.29.90
- - - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
03.07
 
Molluscs, whether in shell or not, live, fresh, chilled, frozen, dried, salted or in brine; aquatic invertebrates other than crustaceans and molluscs, live, fresh, chilled, frozen, dried, salted or in brine; flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption.
 
 
 
 
 
 
0307.10
-  Oysters:
 
 
 
 
 
 
0307.10.10
- - Live
TNE
 
 
 
4%
 
0307.10.20
- - Fresh, chilled or frozen
TNE
 
 
 
4%
 
0307.10.30
- - Dried, salted or in brine
TNE
 
 
 
4%
 
 
-   Scallops, including queen scallops, of the genera Pecten, Chlamys or Placopecten:
 
 
 
 
 
 
0307.21
- -   Live, fresh or chilled:
 
 
 
 
 
 
0307.21.10
- - -  Live
TNE
 
 
 
4%
 
0307.21.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0307.29
- - Other:
 
 
 
 
 
 
0307.29.10
- - - Frozen
TNE
 
 
 
4%
 
0307.29.20
- - - Dried, salted or in brine
TNE
 
 
 
4%
 
 
-   Mussels (Mytilus spp., Perna spp.):
 
 
 
 
 
 
0307.31
- -  Live, fresh or chilled:
 
 
 
 
 
 
0307.31.10
- - -   Live
TNE
 
 
 
4%
 
0307.31.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0307.39
- - Other:
 
 
 
 
 
 
0307.39.10
- - - Frozen
TNE
 
 
 
4%
 
0307.39.20
- - - Dried, salted or in brine
TNE
 
 
 
4%
 
 
-   Cuttle fish (Sepia officinalis, Rossia macrosoma, Sepiola spp.) and squid (Ommastrephes spp., Loligo spp., Nototodarus spp., Sepioteuthis spp.):
 
 
 
 
 
 
0307.41
- -   Live, fresh or chilled:
 
 
 
 
 
 
0307.41.10
- - - Live
TNE
 
 
 
4%
 
0307.41.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0307.49
- -   Other:
 
 
 
 
 
 
0307.49.10
- - - Frozen
TNE
 
 
 
4%
 
0307.49.20
- - - Dried, salted or in brine
TNE
 
 
 
4%
 
 
-   Octopus (Octopus spp.):
 
 
 
 
 
 
0307.51
- -  Live, fresh or chilled:
 
 
 
 
 
 
0307.51.10
- - - Live
TNE
 
 
 
4%
 
0307.51.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0307.59
- -   Other:
 
 
 
 
 
 
0307.59.10
- - - Frozen
TNE
 
 
 
4%
 
0307.59.20
- - - Dried, salted or in brine
TNE
 
 
 
4%
 
0307.60
-   Snails, other than sea snails:
 
 
 
 
 
 
0307.60.10
- - Live
TNE
 
 
 
4%
 
0307.60.20
- - Fresh, chilled or frozen
TNE
 
 
 
4%
 
0307.60.30
- - Dried, salted or in brine
TNE
 
 
 
4%
 
 
-   Other, including flours, meals and pellets of aquatic invertebrates other than crustaceans, fit for human consumption:
 
 
 
 
 
 
0307.91
- -   Live, fresh or chilled:
 
 
 
 
 
 
0307.91.10
- - - Live
TNE
 
 
 
4%
 
0307.91.20
- - - Fresh or chilled
TNE
 
 
 
4%
 
0307.99
- - Other:
 
 
 
 
 
 
0307.99.10
- - - Frozen
TNE
 
 
 
4%
 
0307.99.20
- - -   Beches-de-mer (trepang), dried, salted or in brine
TNE
 
 
 
4%
 
0307.99.90
- - -   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
 
 
Chapter 4
 
 
 
 
 
 
 
Dairy produce; birds' eggs; natural honey; edible products of animal origin, not elsewhere specified or included
 
 
 
 
 
 
 
Notes.
 
 
 
 
 
 
 
1. The expression "milk" means full cream milk or partially or completely skimmed milk.
 
 
 
 
 
 
 
2. For the purposes of heading 04.05:
 
 
 
 
 
 
 
(a) The term "butter" means natural butter, whey butter or recombined butter (fresh, salted or rancid, including canned butter) derived exclusively from milk, with a milkfat content of 80% or more but not more than 94% by weight, a maximum milk solids-not-fat content of 2% by weight and a maximum water content of 16% by weight. Butter does not contain added emulsifiers, but may contain sodium chloride, food colours, neutralising salts and cultures of harmless lactic-acid-producing bacteria.
 
 
 
 
 
 
 
(b) The expression "dairy spreads" means a spreadable emulsion of the water-in-oil type, containing milkfat as the only fat in the product, with a milkfat content of 39% or more but less than 80% by weight.
 
 
 
 
 
 
 
3. Products obtained by the concentration of whey and with the addition of milk or milkfat are to be classified as cheese in heading 04.06 provided that they have the three following characteristics:
 
 
 
 
 
 
 
(a) a milkfat content, by weight of the dry matter, of 5% or more;
 
 
 
 
 
 
 
(b) a dry matter content, by weight, of at least 70% but not exceeding 85%; and
 
 
 
 
 
 
 
(c) they are moulded or capable of being moulded.
 
 
 
 
 
 
 
4. This Chapter does not cover:
 
 
 
 
 
 
 
(a) Products obtained from whey, containing by weight more than 95% lactose, expressed as anhydrous lactose, calculated on the dry matter (heading 17.02); or
 
 
 
 
 
 
 
(b) Albumins (including concentrates of two or more whey proteins, containing by weight more than 80% whey proteins, calculated on the dry matter) (heading 35.02) or globulins (heading 35.04).
 
 
 
 
 
 
 
Subheading Notes.
 
 
 
 
 
 
 
1. For the purposes of subheading 0404.10, the expression "modified whey" means products consisting of whey constituents, i.e., whey from which all or part of the lactose, proteins or minerals have been removed, whey to which natural whey constituents have been added, and products obtained by mixing natural whey constituents.
 
 
 
 
 
 
 
2. For the purposes of subheading 0405.10 the term "butter" does not include dehydrated butter or ghee (subheading 0405.90).
 
 
 
 
 
 
 
 
 
 
 
 
 
04.01
 
Milk and cream, not concentrated nor containing added sugar or other sweetening matter.
 
 
 
 
 
 
0401.10.00
- Of a fat content, by weight, not exceeding 1%
KGM
 
 
 
4%
 
0401.20.00
-   Of a fat content, by weight, exceeding 1% but not exceeding 6%
KGM
 
 
 
4%
 
0401.30.00
-   Of a fat content, by weight, exceeding 6%
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.02
 
Milk and cream, concentrated or containing added sugar or other sweetening matter.
 
 
 
 
 
 
0402.10
-   In powder, granules or other solid forms, of a fat content, by weight, not exceeding 1.5%:
 
 
 
 
 
 
 
- - Fit for human consumption:
 
 
 
 
 
 
0402.10.11
- - - Not containing added sugar or other sweetening matter, in powder form
KGM
 
 
 
4%
 
0402.10.12
- - - Not containing added sugar or other sweetening matter, in other form
KGM
 
 
 
4%
 
0402.10.13
- - - Other, in powder form
KGM
 
 
 
4%
 
0402.10.19
- - - Other, in other form
KGM
 
 
 
4%
 
 
- - Other:
 
 
 
 
 
 
0402.10.21
- - - Not containing added sugar or other sweetening matter, in powder form
KGM
 
 
 
4%
 
0402.10.22
- - - Not containing added sugar or other sweetening matter, in other form
KGM
 
 
 
4%
 
0402.10.23
- - - Other, in powder form
KGM
 
 
 
4%
 
0402.10.29
- - - Other, in other form
KGM
 
 
 
4%
 
 
-   In powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%:
 
 
 
 
 
 
0402.21
- - Not containing added sugar or other sweetening matter:
 
 
 
 
 
 
0402.21.10
- - - In powder form
KGM
 
 
 
4%
 
0402.21.90
- - - In other form
KGM
 
 
 
4%
 
0402.29
- - Other:
 
 
 
 
 
 
0402.29.10
- - - In powder form
KGM
 
 
 
4%
 
0402.29.90
- - - In other form
KGM
 
 
 
4%
 
 
-  Other:
 
 
 
 
 
 
0402.91.00
- - Not containing added sugar or other sweetening matter
KGM
 
 
 
4%
 
0402.99.00
- - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.03
 
Buttermilk, curdled milk and cream, yogurt, 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.
 
 
 
 
 
 
0403.10
- Yogurt:
 
 
 
 
 
 
 
- - Containing fruit, nuts, cocoa or flavouring matter; liquid yogurt:
 
 
 
 
 
 
0403.10.11
- - - In liquid form, including condensed form
KGM
 
 
 
4%
 
0403.10.19
- - - Other
KGM
 
 
 
4%
 
 
- - Other:
 
 
 
 
 
 
0403.10.91
- - - In condensed form
KGM
 
 
 
4%
 
0403.10.99
- - - Other
KGM
 
 
 
4%
 
0403.90
-  Other:
 
 
 
 
 
 
0403.90.10
- - Buttermilk
KGM
 
 
 
4%
 
0403.90.90
- - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.04
 
Whey, whether or not concentrated or containing added sugar or other sweetening matter; products consisting of natural milk constituents, whether or not containing added sugar or other sweetening matter, not elsewhere specified or included.
 
 
 
 
 
 
0404.10
-   Whey and modified whey, whether or not concentrated or containing added sugar or other sweetening matter:
 
 
 
 
 
 
 
- - Fit for human consumption:
 
 
 
 
 
 
0404.10.11
- - - Whey
KGM
 
 
 
4%
 
0404.10.19
- - - Other
KGM
 
 
 
4%
 
 
- - Fit for animal feeding:
 
 
 
 
 
 
0404.10.91
- - -   Whey
KGM
 
 
 
4%
 
0404.10.99
- - - Other
KGM
 
 
 
4%
 
0404.90
- Other:
 
 
 
 
 
 
0404.90.10
- - Concentrated, sweetened, with added preservative, or in hermetically sealed cans
KGM
 
 
 
4%
 
0404.90.90
- - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.05
 
Butter and other fats and oils derived from milk; dairy spreads.
 
 
 
 
 
 
0405.10.00
-   Butter
KGM
 
 
 
4%
 
0405.20.00
-   Dairy spreads
KGM
 
 
 
4%
 
0405.90
-   Other:
 
 
 
 
 
 
0405.90.10
- - Anhydrous butterfat
KGM
 
 
 
4%
 
0405.90.20
- - Butter oil
KGM
 
 
 
4%
 
0405.90.30
- - Ghee
KGM
 
 
 
4%
 
0405.90.90
- - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.06
 
Cheese and curd.
 
 
 
 
 
 
0406.10.00
-   Fresh (unripened or uncured) cheese, including whey cheese, and curd
KGM
 
 
 
4%
 
0406.20
-   Grated or powdered cheese, of all kinds:
 
 
 
 
 
 
0406.20.10
- - In packages of a gross weight exceeding 20 kg
KGM
 
 
 
4%
 
0406.20.90
- - Other
KGM
 
 
 
4%
 
0406.30.00
-   Processed cheese, not grated or powdered
KGM
 
 
 
4%
 
0406.40.00
-   Blue-veined cheese
KGM
 
 
 
4%
 
0406.90.00
-   Other cheese
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.07
 
Birds' eggs, in shell, fresh, preserved or cooked.
 
 
 
 
 
 
 
- For hatching:
 
 
 
 
 
 
0407.00.11
- - Hens' eggs
CEN
 
 
 
4%
 
0407.00.12
- - Ducks' eggs
CEN
 
 
 
4%
 
0407.00.19
- - Other
CEN
 
 
 
4%
 
 
- Other:
 
 
 
 
 
 
0407.00.91
- - Hens' eggs
CEN
 
 
 
4%
 
0407.00.92
- - Ducks' eggs
CEN
 
 
 
4%
 
0407.00.99
- - Other
CEN
 
 
 
4%
 
 
 
 
 
 
 
 
04.08
 
Birds' eggs, not in shell, and egg yolks, fresh, dried, cooked by steaming or by boiling in water, moulded, frozen or otherwise preserved, whether or not containing added sugar or other sweetening matter.
 
 
 
 
 
 
 
-   Egg yolks:
 
 
 
 
 
 
0408.11.00
- -   Dried
KGM
 
 
 
4%
 
0408.19.00
- -   Other
KGM
 
 
 
4%
 
 
-   Other:
 
 
 
 
 
 
0408.91.00
- -   Dried
KGM
 
 
 
4%
 
0408.99.00
- -   Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.09
0409.00.00
Natural honey.
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
04.10
 
Edible products of animal origin, not elsewhere specified or included.
 
 
 
 
 
 
0410.00.10
- Birds' nests
KGM
 
 
 
4%
 
0410.00.90
- Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
 
 
Chapter 5
 
 
 
 
 
 
 
Products of animal origin, not elsewhere specified or included
 
 
 
 
 
 
 
Notes.
 
 
 
 
 
 
 
1. This Chapter does not cover:
 
 
 
 
 
 
 
(a) Edible products (other than guts, bladders and stomachs of animals, whole and pieces thereof, and animal blood, liquid or dried);
 
 
 
 
 
 
 
(b) Hides or skins (including furskins) other than goods of heading 05.05 and parings and similar waste of raw hides or skins of heading 05.11 (Chapter 41 or 43);
 
 
 
 
 
 
 
(c) Animal textile materials, other than horsehair and horsehair waste (Section XI); or
 
 
 
 
 
 
 
(d) Prepared knots or tufts for broom or brush making (heading 96.03).
 
 
 
 
 
 
 
2. For the purposes of heading 05.01, the sorting of hair by length (provided the root ends and tip ends respectively are not arranged together) shall be deemed not to constitute working.
 
 
 
 
 
 
 
3. Throughout the Nomenclature, elephant, hippopotamus, walrus, narwhal and wild boar tusks, rhinoceros horns and the teeth of all animals are regarded as "ivory".
 
 
 
 
 
 
 
4. Throughout the Nomenclature, the expression "horsehair" means hair of the manes or tails of equine or bovine animals.
 
 
 
 
 
 
 
 
 
 
 
 
 
05.01
0501.00.00
Human hair, unworked, whether or not washed or scoured; waste of human hair.
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.02
 
Pigs', hogs' or boars' bristles and hair; badger hair and other brush making hair; waste of such bristles or hair.
 
 
 
 
 
 
0502.10.00
-   Pigs', hogs' or boars' bristles and hair and waste thereof
KGM
 
 
 
4%
 
0502.90.00
-   Other
KGM
 
 
 
4%
05.03
0503.00.00
Horsehair and horsehair waste, whether or not put up as a layer with or without supporting material.
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.04
0504.00.00
Guts, bladders and stomachs of animals (other than fish), whole and pieces thereof, fresh, chilled, frozen, salted, in brine, dried or smoked.
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.05
 
Skins and other parts of birds, with their feathers or down, feathers and parts of feathers (whether or not with trimmed edges) and down, not further worked than cleaned, disinfected or treated for preservation; powder and waste of feathers or parts of feathers.
 
 
 
 
 
 
0505.10
-   Feathers of a kind used for stuffing; down:
 
 
 
 
 
 
0505.10.10
- - Duck feathers
KGM
 
 
 
4%
 
0505.10.90
- - Other
KGM
 
 
 
4%
 
0505.90
-   Other:
 
 
 
 
 
 
0505.90.10
- - Duck feathers
KGM
 
 
 
4%
 
0505.90.90
- - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.06
 
Bones and horn-cores, unworked, defatted, simply prepared (but not cut to shape), treated with acid or degelatinised; powder and waste of these products.
 
 
 
 
 
 
0506.10.00
-  Ossein and bones treated with acid
KGM
 
 
 
4%
 
0506.90.00
-   Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.07
 
Ivory, tortoise-shell, whalebone and whalebone hair, horns, antlers, hooves, nails, claws and beaks, unworked or simply prepared but not cut to shape; powder and waste of these products.
 
 
 
 
 
 
0507.10
-   Ivory; ivory powder and waste:
 
 
 
 
 
 
0507.10.10
- - Rhinoceros horns; ivory powder and waste
KGM
 
 
 
4%
 
0507.10.90
- - Other
KGM
 
 
 
4%
 
0507.90
-   Other:
 
 
 
 
 
 
0507.90.10
- - Horns, antlers, hooves, nails, claws and beaks
KGM
 
 
 
4%
 
0507.90.20
- - Tortoise-shell
KGM
 
 
 
4%
 
0507.90.90
- - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.08
 
Coral and similar materials, unworked or simply prepared but not otherwise worked; shells of molluscs, crustaceans or echinoderms and cuttle-bone, unworked or simply prepared but not cut to shape, powder and waste thereof.
 
 
 
 
 
 
0508.00.10
- Coral and similar material
KGM
 
 
 
4%
 
0508.00.20
- Shells of molluscs, crustaceans or echinoderms
KGM
 
 
 
4%
 
0508.00.90
- Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.09
0509.00.00
Natural sponges of animal origin.
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.10
 
Ambergris, castoreum, civet and musk; cantharides; bile, whether or not dried; glands and other animal products used in the preparation of pharmaceutical products, fresh, chilled, frozen or otherwise provisionally preserved.
 
 
 
 
 
 
0510.00.10
- Cantharides
KGM
 
 
 
4%
 
0510.00.20
- Musk
KGM
 
 
 
4%
 
0510.00.90
- Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
05.11
 
Animal products not elsewhere specified or included; dead animals of Chapter 1 or 3, unfit for human consumption.
 
 
 
 
 
 
0511.10.00
-   Bovine semen
KGM
 
 
 
4%
 
 
-   Other:
 
 
 
 
 
 
0511.91
- - Products of fish or crustaceans, molluscs or other aquatic invertebrates; dead animals of Chapter 3:
 
 
 
 
 
 
0511.91.10
- - - Dead animals of Chapter 3
KGM
 
 
 
4%
 
0511.91.20
- - - Roes
KGM
 
 
 
4%
 
0511.91.30
- - - Artemia eggs (brine shrimp eggs)
KGM
 
 
 
4%
 
0511.91.40
- - - Fish bladders
KGM
 
 
 
4%
 
0511.91.90
- - - Other
KGM
 
 
 
4%
 
0511.99
‐ ‐ Other:
 
 
 
 
 
 
 
- - - Domestic animal semen:
 
 
 
 
 
 
0511.99.11
- - - - Of swine, sheep or goats
KGM
 
 
 
4%
 
0511.99.19
- - - - Other
KGM
 
 
 
4%
 
0511.99.20
- - - Silk worm eggs
KGM
 
 
 
4%
 
0511.99.90
- - - Other
KGM
 
 
 
4%
 
 
 
 
 
 
 
 
 
 
SECTION II
 
 
 
 
 
 
 
VEGETABLE PRODUCTS
 
 
 
 
 
 
 
Note.
 
 
 
 
 
 
 
1. In this Section the term "pellets" means products which have been agglomerated either directly by compression or by the addition of a binder in a proportion not exceeding 3% by weight.
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
Chapter 6
 
 
 
 
 
 
 
Live trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage
 
 
 
 
 
 
 
Notes.
 
 
 
 
 
 
 
1. Subject to the second part of heading 06.01, this Chapter covers only live trees and goods (including seedling vegetables) of a kind commonly supplied by nursery gardeners or florists for planting or for ornamental use; nevertheless it does not include potatoes, onions, shallots, garlic or other products of Chapter 7.
 
 
 
 
 
 
 
2. Any reference in heading 06.03 or 06.04 to goods of any kind shall be construed as including a reference to bouquets, floral baskets, wreaths and similar articles made wholly or partly of goods of that kind, account not being taken of accessories of other materials. However, these headings do not include collages or similar decorative plaques of heading 97.01.
 
 
 
 
 
 
 
 
 
 
 
 
 
06.01
 
Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant, in growth or in flower; chicory plants and roots other than roots of heading 12.12.
 
 
 
 
 
 
0601.10.00
-   Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
VAL
 
 
 
4%
 
0601.20
-   Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, in growth or in flower; chicory plants and roots:
 
 
 
 
 
 
0601.20.10
- - Chicory plants
VAL
 
 
 
4%
 
0601.20.20
- - Chicory roots
VAL
 
 
 
4%
 
0601.20.90
- - Other
VAL
 
 
 
4%
 
 
 
 
 
 
 
 
06.02
 
Other live plants (including their roots), cuttings and slips; mushroom spawn.
 
 
 
 
 
 
0602.10
-  Unrooted cuttings and slips:
 
 
 
 
 
 
0602.10.10
- - Orchid cuttings and slips
VAL
 
 
 
4%
 
0602.10.20
- - Rubber wood
VAL
 
 
 
4%
 
0602.10.90
- - Other
VAL
 
 
 
4%
 
0602.20.00
-   Trees, shrubs and bushes, grafted or not, of kinds which bear edible fruit or nuts
VAL
 
 
 
4%
 
0602.30.00
-   Rhododendrons and azaleas, grafted or not
VAL
 
 
 
4%
 
0602.40.00
-   Roses, grafted or not
VAL
 
 
 
4%
 
0602.90
-   Other:
 
 
 
 
 
 
0602.90.10
- - Rooted orchid cuttings and slips
VAL
 
 
 
4%
 
0602.90.20
- - Orchid seedlings
VAL
 
 
 
4%
 
0602.90.30
- - Aquarium plants
VAL
 
 
 
4%
 
0602.90.40
- - Budded rubber stumps
VAL
 
 
 
4%
 
0602.90.50
- - Rubber seedlings
VAL
 
 
 
4%
 
0602.90.60
- - Rubber budwood
VAL
 
 
 
4%
 
0602.90.90
- - Other
VAL
 
 
 
4%
 
 
 
 
 
 
 
 
06.03
 
Cut flowers and flower buds of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
 
 
 
 
 
 
0603.10
-   Fresh:
 
 
 
 
 
 
0603.10.10
- - Orchids
VAL
 
 
 
4%
 
0603.10.90
- - Other
VAL
 
 
 
4%
 
0603.90.00
-   Other
VAL
 
 
 
4%
 
 
 
 
 
 
 
 
06.04
 
Foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or for ornamental purposes, fresh, dried, dyed, bleached, impregnated or otherwise prepared.
 
 
 
 
 
 
0604.10.00
-   Mosses and lichens
VAL
 
 
 
4%
 
 
-   Other:
 
 
 
 
 
 
0604.91.00
- -   Fresh
VAL
 
 
 
4%
 
0604.99.00
- -   Other
VAL
 
 
 
4%
 
 
 
 
 
 
 
 
 
 
Chapter 7
 
 
 
 
 
 
 
Edible vegetables and certain roots and tubers
 
 
 
 
 
 
 
Notes.
 
 
 
 
 
 
 
1. This Chapter does not cover forage products of heading 12.14.
 
 
 
 
 
 
 
2. In headings 07.09, 07.10, 07.11 and 07.12 the word "vegetables" includes edible mushrooms, truffles, olives, capers, marrows, pumpkins, aubergines, sweet corn (Zea mays var. saccharata), fruits of the genus Capsicum or of the genus Pimenta, fennel, parsley, chervil, tarragon, cress and sweet marjoram (Majorana hortensis or Origanum majorana).
 
 
 
 
 
 
 
3. Heading 07.12 covers all dried vegetables of the kinds falling in headings 07.01 to 07.11, other than:
 
 
 
 
 
 
 
(a) dried leguminous vegetables, shelled (heading 07.13);
 
 
 
 
 
 
 
(b) sweet corn in the forms specified in headings 11.02 to 11.04;
 
 
 
 
 
 
 
(c) flour, meal, powder, flakes, granules and pellets of potatoes (heading 11.05);
 
 
 
 
 
 
 
(d) flour, meal and powder of the dried leguminous vegetables of heading 07.13 (heading 11.06).
 
 
 
 
 
 
 
4. However, dried or crushed or ground fruits of the genus Capsicum or of the genus Pimenta are excluded from this Chapter (heading 09.04).
 
 
 
 
 
 
 
 
 
 
 
 
 
07.01
 
Potatoes, fresh or chilled.
 
 
 
 
 
 
0701.10.00
-   Seed
TNE
 
 
 
4%
 
0701.90.00
-   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.02
0702.00.00
Tomatoes, fresh or chilled.
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.03
 
Onions, shallots, garlic, leeks and other alliaceous vegetables, fresh or chilled.
 
 
 
 
 
 
0703.10
-   Onions and shallots:
 
 
 
 
 
 
 
- - Onions:
 
 
 
 
 
 
0703.10.11
- - - Bulbs for propagation
TNE
 
 
 
4%
 
0703.10.19
- - - Other
TNE
 
 
 
4%
 
 
- - Shallots:
 
 
 
 
 
 
0703.10.21
- - - Bulbs for propagation
TNE
 
 
 
4%
 
0703.10.29
- - - Other
TNE
 
 
 
4%
 
0703.20
-   Garlic:
 
 
 
 
 
 
0703.20.10
- - Bulbs for propagation
TNE
 
 
 
4%
 
0703.20.90
- - Other
TNE
 
 
 
4%
 
0703.90
-   Leeks and other alliaceous vegetables:
 
 
 
 
 
 
0703.90.10
- - Bulbs for propagation
TNE
 
 
 
4%
 
0703.90.90
- - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.04
 
Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas, fresh or chilled.
 
 
 
 
 
 
0704.10
-  Cauliflowers and headed broccoli:
 
 
 
 
 
 
0704.10.10
- - Cauliflowers
TNE
 
 
 
4%
 
0704.10.20
- - Headed broccoli
TNE
 
 
 
4%
 
0704.20.00
-  Brussels sprouts
TNE
 
 
 
4%
 
0704.90
-   Other:
 
 
 
 
 
 
0704.90.10
- - Cabbages
TNE
 
 
 
4%
 
0704.90.90
- - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.05
 
Lettuce (Lactuca sativa) and chicory (Cichorium spp.), fresh or chilled.
 
 
 
 
 
 
 
-  Lettuce:
 
 
 
 
 
 
0705.11.00
- -   Cabbage lettuce (head lettuce)
TNE
 
 
 
4%
 
0705.19.00
- - Other
TNE
 
 
 
4%
 
 
-  Chicory:
 
 
 
 
 
 
0705.21.00
- -   Witloof chicory (Cichorium intybus var. foliosum)
TNE
 
 
 
4%
 
0705.29.00
- -   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.06
 
Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar edible roots, fresh or chilled.
 
 
 
 
 
 
0706.10
-   Carrots and turnips:
 
 
 
 
 
 
0706.10.10
- - Carrots
TNE
 
 
 
4%
 
0706.10.20
- - Turnips
TNE
 
 
 
4%
 
0706.90.00
-  Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.07
0707.00.00
Cucumbers and gherkins, fresh or chilled.
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.08
 
Leguminous vegetables, shelled or unshelled, fresh or chilled.
 
 
 
 
 
 
0708.10.00
-   Peas (Pisum sativum)
TNE
 
 
 
4%
 
0708.20.00
-   Beans (Vigna spp., Phaseolus spp.)
TNE
 
 
 
4%
 
0708.90.00
-   Other leguminous vegetables
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.09
 
Other vegetables, fresh or chilled.
 
 
 
 
 
 
0709.10.00
-   Globe artichokes
TNE
 
 
 
4%
 
0709.20.00
-   Asparagus
TNE
 
 
 
4%
 
0709.30.00
-   Aubergines (egg-plants)
TNE
 
 
 
4%
 
0709.40.00
-   Celery other than celeriac
TNE
 
 
 
4%
 
 
-   Mushrooms and truffles:
 
 
 
 
 
 
0709.51.00
- -   Mushrooms of the genus Agaricus
TNE
 
 
 
4%
 
0709.52.00
- -   Truffles
TNE
 
 
 
4%
 
0709.59.00
- -   Other
TNE
 
 
 
4%
 
0709.60
-   Fruits of the genus Capsicum or of the genus Pimenta:
 
 
 
 
 
 
0709.60.10
- - Chillies, other than giant chillies
TNE
 
 
 
4%
 
0709.60.90
- - Other
TNE
 
 
 
4%
 
0709.70.00
- Spinach, New Zealand spinach and orache spinach (garden spinach)
TNE
 
 
 
4%
 
0709.90.00
-   Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.10
 
Vegetables (uncooked or cooked by steaming or boiling in water), frozen.
 
 
 
 
 
 
0710.10.00
-   Potatoes
TNE
 
 
 
4%
 
 
-   Leguminous vegetables, shelled or unshelled:
 
 
 
 
 
 
0710.21.00
- -  Peas (Pisum sativum)
TNE
 
 
 
4%
 
0710.22.00
- - Beans (Vigna spp., Phaseolus spp.)
TNE
 
 
 
4%
 
0710.29.00
- -   Other
TNE
 
 
 
4%
 
0710.30.00
-   Spinach, New Zealand spinach and orache spinach (garden spinach)
TNE
 
 
 
4%
 
0710.40.00
-   Sweet corn
TNE
 
 
 
4%
 
0710.80.00
-   Other vegetables
TNE
 
 
 
4%
 
0710.90.00
-   Mixtures of vegetables
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.11
 
Vegetables provisionally preserved (for example, by sulphur dioxide gas, in brine, in sulphur water or in other preservative solutions), but unsuitable in that state for immediate consumption.
 
 
 
 
 
 
0711.20
-   Olives:
 
 
 
 
 
 
0711.20.10
- - Preserved by sulphur dioxide gas
TNE
 
 
 
4%
 
0711.20.90
- - Other
TNE
 
 
 
4%
 
0711.30
-   Capers:
 
 
 
 
 
 
0711.30.10
- - Preserved by sulphur dioxide gas
TNE
 
 
 
4%
 
0711.30.90
- - Other
TNE
 
 
 
4%
 
0711.40
-   Cucumbers and gherkins:
 
 
 
 
 
 
0711.40.10
- - Preserved by sulphur dioxide gas
TNE
 
 
 
4%
 
0711.40.90
- - Other
TNE
 
 
 
4%
 
 
-   Mushrooms and truffles:
 
 
 
 
 
 
0711.51.00
- -  Mushrooms of the genus Agaricus
TNE
 
 
 
4%
 
0711.59.00
- -  Other
TNE
 
 
 
4%
 
0711.90
-   Other vegetables; mixtures of vegetables:
 
 
 
 
 
 
0711.90.10
- - Sweet corn
TNE
 
 
 
4%
 
0711.90.20
- - Chillies
TNE
 
 
 
4%
 
0711.90.30
- - Onions, preserved by sulphur dioxide gas
TNE
 
 
 
4%
 
0711.90.40
- - Onions, preserved other than by sulphur dioxide gas
TNE
 
 
 
4%
 
0711.90.50
- - Other, preserved by sulphur dioxide gas
TNE
 
 
 
4%
 
0711.90.90
- - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.12
 
Dried vegetables, whole, cut, sliced, broken or in powder, but not further prepared.
 
 
 
 
 
 
0712.20.00
-   Onions
TNE
 
 
 
4%
 
 
-   Mushrooms, wood ears (Auricularia spp.), jelly fungi (Tremella spp.) and truffles:
 
 
 
 
 
 
0712.31.00
- -   Mushrooms of the genus Agaricus
TNE
 
 
 
4%
 
0712.32.00
- -   Wood ears (Auricularia spp.)
TNE
 
 
 
4%
 
0712.33.00
- -  Jelly fungi (Tremella spp.)
TNE
 
 
 
4%
 
0712.39
- -   Other:
 
 
 
 
 
 
0712.39.10
- - - Truffles
TNE
 
 
 
4%
 
0712.39.20
- - - Shiitake (dong-gu)
TNE
 
 
 
4%
 
0712.39.90
- - - Other
TNE
 
 
 
4%
 
0712.90.00
-   Other vegetables; mixtures of vegetables
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.13
 
Dried leguminous vegetables, shelled, whether or not skinned or split.
 
 
 
 
 
 
0713.10
-   Peas (Pisum sativum):
 
 
 
 
 
 
0713.10.10
- - For sowing
TNE
 
 
 
4%
 
0713.10.90
- - Other
TNE
 
 
 
4%
 
0713.20
-   Chickpeas (garbanzos):
 
 
 
 
 
 
0713.20.10
- - For sowing
TNE
 
 
 
4%
 
0713.20.90
- - Other
TNE
 
 
 
4%
 
 
-   Beans (Vigna spp., Phaseolus spp.):
 
 
 
 
 
 
0713.31
- -   Beans of the species Vigna mungo (L.) Hepper or Vigna radiata (L.) Wilczek:
 
 
 
 
 
 
0713.31.10
- - - For sowing
TNE
 
 
 
4%
 
0713.31.90
- - - Other
TNE
 
 
 
4%
 
0713.32
- - Small red (Adzuki) beans (Phaseolus or Vigna angularis):
 
 
 
 
 
 
0713.32.10
- - - For sowing
TNE
 
 
 
4%
 
0713.32.90
- - - Other
TNE
 
 
 
4%
 
0713.33
- - Kidney beans, including white pea beans (Phaseolus vulgaris):
 
 
 
 
 
 
0713.33.10
- - - For sowing
TNE
 
 
 
4%
 
0713.33.90
- - - Other
TNE
 
 
 
4%
 
0713.39
- -  Other:
 
 
 
 
 
 
0713.39.10
- - - For sowing
TNE
 
 
 
4%
 
0713.39.90
- - - Other
TNE
 
 
 
4%
 
0713.40
-   Lentils:
 
 
 
 
 
 
0713.40.10
- - For sowing
TNE
 
 
 
4%
 
0713.40.90
- - Other
TNE
 
 
 
4%
 
0713.50
-   Broad beans (Vicia faba var. major) and horse beans (Vicia faba var. equina, Vicia faba var. minor):
 
 
 
 
 
 
0713.50.10
- - For sowing
TNE
 
 
 
4%
 
0713.50.90
- - Other
TNE
 
 
 
4%
 
0713.90
-   Other:
 
 
 
 
 
 
0713.90.10
- - For sowing
TNE
 
 
 
4%
 
0713.90.90
- - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
07.14
 
Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith.
 
 
 
 
 
 
0714.10
-   Manioc (cassava):
 
 
 
 
 
 
0714.10.10
- - Sliced or in the form of pellets
TNE
 
 
 
4%
 
0714.10.90
- - Other
TNE
 
 
 
4%
 
0714.20.00
-   Sweet potatoes
TNE
 
 
 
4%
 
0714.90
-   Other:
 
 
 
 
 
 
0714.90.10
- - Sago pith
TNE
 
 
 
4%
 
0714.90.90
- - Other
TNE
 
 
 
4%
 
 
 
 
 
 
 
 
[G.N. Nos. S 467/97; S87/98; S 571/98; S 13/99; S 72/2000; S 620/2000; S 98/2001; S 510/2001; S 1/2002; S 201/2002; S 202/2002; S 203/2002; S 566/2002]

Made this 26th day of December 2002.

LIM SIONG GUAN
Permanent Secretary,
Ministry of Finance,
Singapore.
[MF(R) R17.3.01 V6; AG/LEG/SL/70/2002/1 VOL 2]
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