0101 Live horses, asses, mules and hinnies
5%
Live Animals
0105 Live poultry, that is to say, fowls of the species Gallus domesticus, ducks, geese, turkeys and guinea fowls
5%
Live Animals
0201 Meat of bovine animals, fresh or chilled
Nil / Exempt
Meat Products
0202 Meat of bovine animals, frozen
5%
Meat Products
0203 Meat of swine, fresh, chilled or frozen
Nil / Exempt
Meat Products
0207 Meat and edible offal of the poultry, fresh, chilled or frozen
Nil / Exempt
Meat Products
0302 Fish, fresh or chilled
Nil / Exempt
Fish & Seafood
0305 Fish, dried, salted or in brine
5%
Fish & Seafood
0306 Crustaceans, whether in shell or not, live, fresh, chilled, frozen, dried
5%
Fish & Seafood
0401 Milk and cream, not concentrated or sweetened
Nil / Exempt
Dairy Products
0402 Milk and cream, concentrated or sweetened
5%
Dairy Products
0403 Yoghurt, buttermilk, kefir and other fermented milk
5%
Dairy Products
0505 Feathers and parts of feathers
5%
Agriculture
0506 Bones and horn-cores, unworked or simply prepared
5%
Agriculture
0601 Bulbs, tubers, tuberous roots, corms, crowns and rhizomes, dormant
Nil / Exempt
Plants & Flowers
0602 Other live plants (including their roots), cuttings and slips
5%
Plants & Flowers
0603 Cut flowers and flower buds, fresh
5%
Plants & Flowers
0701 Potatoes, fresh or chilled
Nil / Exempt
Vegetables
0702 Tomatoes, fresh or chilled
Nil / Exempt
Vegetables
0703 Onions, shallots, garlic, leeks and other alliaceous vegetables
Nil / Exempt
Vegetables
0704 Cabbages, cauliflowers, kohlrabi, kale and similar edible brassicas
Nil / Exempt
Vegetables
0706 Carrots, turnips, salad beetroot, salsify, celeriac, radishes and similar roots
Nil / Exempt
Vegetables
0707 Cucumbers and gherkins, fresh or chilled
Nil / Exempt
Vegetables
0708 Leguminous vegetables, shelled or unshelled, fresh or chilled
Nil / Exempt
Vegetables
0709 Other vegetables, fresh or chilled
Nil / Exempt
Vegetables
0710 Vegetables (uncooked or cooked by steaming or boiling), frozen
5%
Vegetables
0711 Vegetables provisionally preserved
5%
Vegetables
0712 Dried vegetables, whole, cut, sliced, broken or in powder
5%
Vegetables
0713 Dried leguminous vegetables, shelled
Nil / Exempt
Vegetables
0801 Coconuts, Brazil nuts and cashew nuts, fresh or dried
Nil / Exempt
Nuts & Dry Fruits
0802 Other nuts, fresh or dried, whether or not shelled or peeled
Nil / Exempt
Nuts & Dry Fruits
0803 Bananas, including plantains, fresh or dried
Nil / Exempt
Fruits
0804 Dates, figs, pineapples, avocados, guavas, mangoes and mangosteens
Nil / Exempt
Fruits
0805 Citrus fruit, fresh or dried
Nil / Exempt
Fruits
0806 Grapes, fresh or dried
Nil / Exempt
Fruits
0807 Melons (including watermelons) and papaws (papayas), fresh
Nil / Exempt
Fruits
0808 Apples, pears and quinces, fresh
Nil / Exempt
Fruits
0809 Apricots, cherries, peaches, plums and sloes, fresh
Nil / Exempt
Fruits
0811 Fruit and nuts, frozen
5%
Fruits
0813 Fruit, dried, other than that of headings 0801 to 0806
5%
Fruits
0901 Coffee, whether or not roasted or decaffeinated
5%
Coffee, Tea & Spices
0902 Tea, whether or not flavoured
5%
Coffee, Tea & Spices
0904 Pepper of the genus Piper; dried or crushed or ground fruits of the genus Capsicum
5%
Coffee, Tea & Spices
0906 Cinnamon and cinnamon-tree flowers
5%
Coffee, Tea & Spices
0907 Cloves (whole fruit, cloves and stems)
5%
Coffee, Tea & Spices
0908 Nutmeg, mace and cardamoms
5%
Coffee, Tea & Spices
0909 Seeds of anise, badian, fennel, coriander, cumin, caraway or juniper
5%
Coffee, Tea & Spices
1101 Flour of wheat or of meslin
5%
Grains & Cereals
1102 Cereal flours other than of wheat or meslin
5%
Grains & Cereals
1103 Cereal groats, meal and pellets
5%
Grains & Cereals
1201 Soya beans, whether or not broken
Nil / Exempt
Grains & Cereals
1207 Other oil seeds and oleaginous fruits
Nil / Exempt
Grains & Cereals
1507 Soya-bean oil and its fractions
5%
Oils & Fats
1509 Olive oil and its fractions
5%
Oils & Fats
1511 Palm oil and its fractions
5%
Oils & Fats
1512 Sunflower-seed, safflower or cotton-seed oil
5%
Oils & Fats
1515 Other fixed vegetable or microbial fats and oils
5%
Oils & Fats
1601 Sausages and similar products of meat, meat offal or blood
5%
Prepared Foods
1602 Other prepared or preserved meat, meat offal or blood
5%
Prepared Foods
1603 Extracts and juices of meat, fish or crustaceans
5%
Prepared Foods
1604 Prepared or preserved fish
5%
Prepared Foods
1701 Cane or beet sugar and chemically pure sucrose
5%
Sugar & Confectionery
1702 Other sugars, including chemically pure lactose, maltose, glucose
5%
Sugar & Confectionery
1806 Chocolate and other food preparations containing cocoa
18%
Sugar & Confectionery
1901 Malt extract; food preparations of flour, groats, meal, starch or malt extract
5%
Prepared Foods
1902 Pasta, whether or not cooked or stuffed
5%
Prepared Foods
1905 Bread, pastry, cakes, biscuits and other bakers' wares
5%
Bakery Products
2101 Extracts, essences and concentrates of coffee, tea or maté
5%
Beverages
2103 Sauces, condiments and mixed seasonings
5%
Prepared Foods
2106 Food preparations not elsewhere specified
5%
Prepared Foods
2201 Waters, natural or artificial, not containing added sugar
Nil / Exempt
Beverages
2202 Waters containing added sugar or other sweetening matter
12%
Beverages
2206 Other fermented beverages
18%
Beverages
2207 Ethyl alcohol; undenatured
18%
Beverages
2208 Undenatured ethyl alcohol; spirits, liqueurs and other spirituous beverages
Nil / Exempt
Beverages
2501 Salt (including table salt and denatured salt)
Nil / Exempt
Minerals
2502 Unroasted iron pyrites
5%
Minerals
2505 Natural sands of all kinds
5%
Minerals
2515 Marble, travertine and ecaussine
5%
Stone & Marble
2516 Granite, porphyry, basalt, sandstone and other monumental stone
5%
Stone & Marble
2523 Portland cement, aluminous cement, slag cement
28%
Cement & Construction
2701 Coal; briquettes, ovoids and similar solid fuels manufactured from coal
5%
Fuels
2709 Petroleum oils and oils obtained from bituminous minerals, crude
Nil / Exempt
Fuels
2710 Petroleum oils and oils obtained from bituminous minerals, other than crude
5%
Fuels
2711 Petroleum gases and other gaseous hydrocarbons
5%
Fuels
2804 Hydrogen, rare gases and other non-metals
5%
Chemicals
2818 Artificial corundum, whether or not chemically defined
5%
Chemicals
2827 Chlorides, oxychlorides and hydroxychlorides; bromides and oxybromides
5%
Chemicals
2835 Phosphinates, phosphonates, phosphates and polyphosphates
5%
Chemicals
2933 Heterocyclic compounds with oxygen hetero-atom(s) only
5%
Chemicals
2934 Heterocyclic compounds with nitrogen hetero-atom(s) only
5%
Pharmaceuticals
2937 Hormones, prostaglandins, and derivatives
5%
Pharmaceuticals
2942 Other organic compounds
5%
Pharmaceuticals
3003 Medicaments consisting of two or more constituents mixed together
Nil / Exempt
Pharmaceuticals
3004 Medicaments consisting of mixed or unmixed products for therapeutic uses
5%
Pharmaceuticals
3005 Wadding, gauze, bandages and similar articles
5%
Pharmaceuticals
3209 Paints and varnishes based on acrylic or vinyl polymers
18%
Paints & Coatings
3215 Printing ink, writing or drawing ink
18%
Paints & Coatings
3303 Perfumes and toilet waters
18%
Cosmetics
3304 Beauty or make-up preparations and preparations for skin care
18%
Cosmetics
3305 Preparations for use on the hair
18%
Cosmetics
3306 Preparations for oral or dental hygiene
18%
Cosmetics
3307 Shaving preparations, personal deodorants, room deodorising preparations
18%
Cosmetics
3901 Polymers of ethylene, in primary forms
18%
Plastics
3902 Polymers of propylene or of other olefins, in primary forms
18%
Plastics
3903 Polymers of styrene, in primary forms
18%
Plastics
3906 Acrylic polymers, in primary forms
18%
Plastics
3917 Tubes, pipes and hoses, and fittings thereof
18%
Plastics
3920 Other plates, sheets, film, foil and strip, of plastics
18%
Plastics
3926 Other articles of plastics
18%
Plastics
4008 Plates, sheets, strip, rods and profile shapes of vulcanised rubber
18%
Rubber
4011 New pneumatic tyres, of rubber
28%
Tyres & Rubber
4016 Other articles of vulcanised rubber
18%
Rubber
4107 Leather further prepared after tanning or crusting
5%
Leather
4202 Trunks, suitcases, vanity cases, handbags, wallets, etc.
18%
Leather Goods
4401 Fuel wood, in logs, in billets, in twigs, in faggots
5%
Wood & Paper
4407 Wood sawn or chipped lengthwise
5%
Wood & Paper
4408 Veneer sheets and sheets for plywood
5%
Wood & Paper
4412 Veneered panels and similar laminated wood
18%
Wood & Paper
4418 Builders' joinery and carpentry of wood
18%
Wood & Paper
4504 Agglomerated cork and articles of agglomerated cork
18%
Wood & Paper
4707 Recovered (waste and scrap) paper or paperboard
5%
Wood & Paper
4802 Uncoated paper and paperboard, of a kind used for writing, printing
18%
Paper Products
4804 Kraft paper and paperboard, uncoated
12%
Paper Products
4805 Other uncoated paper and paperboard
12%
Paper Products
4808 Paper and paperboard, corrugated
18%
Packaging
4819 Cartons, boxes and cases of corrugated paper or paperboard
18%
Packaging
4821 Engraved or printed labels, badges and similar articles
18%
Packaging
4901 Printed books, brochures, leaflets and similar printed matter
5%
Printing
4902 Newspapers, journals and periodicals
Nil / Exempt
Printing
4905 Maps and hydrographic or similar charts of all kinds
5%
Printing
4908 Transfers (decalcomanias), varnished or embossed
5%
Printing
4909 Printed or illustrated postcards; printed cards bearing personal greetings
5%
Printing
4910 Calendars of any kind, printed, including calendar blocks
5%
Printing
5007 Woven fabrics of silk or of silk waste
5%
Textiles
5105 Wool and fine or coarse animal hair, carded or combed
5%
Textiles
5201 Cotton, not carded or combed
Nil / Exempt
Textiles
5203 Cotton, carded or combed
5%
Textiles
5204 Cotton sewing thread, whether or not put up for retail sale
5%
Textiles
5205 Cotton yarn, single, of uncombed fibres
5%
Textiles
5208 Woven fabrics of cotton, containing 85% or more by weight of cotton
5%
Textiles
5211 Woven fabrics of cotton, containing less than 85% by weight of cotton
5%
Textiles
5303 Jute and other textile bast fibres, raw or processed
Nil / Exempt
Textiles
5308 Yarn of other vegetable textile fibres
5%
Textiles
5401 Sewing thread of man-made filaments
5%
Textiles
5402 Synthetic filament yarn, single
5%
Textiles
5404 Synthetic monofilament yarn
5%
Textiles
5501 Synthetic staple fibres
5%
Textiles
5503 Synthetic staple fibres, carded, combed or otherwise processed
5%
Textiles
5509 Yarn (other than sewing thread) of synthetic staple fibres
5%
Textiles
5512 Woven fabrics of synthetic staple fibres, containing 85% or more
5%
Textiles
5513 Woven fabrics of synthetic staple fibres, <85% by weight
5%
Textiles
5601 Wadding of textile materials and articles thereof
5%
Textiles
5603 Nonwovens, whether or not impregnated, coated, covered or laminated
5%
Textiles
5701 Carpets and other textile floor coverings, knotted
5%
Textiles
5801 Woven pile fabrics and chenille fabrics
5%
Textiles
5903 Textile fabrics impregnated, coated, covered or laminated with plastics
18%
Textiles
5907 Textile fabrics otherwise impregnated, coated or covered
18%
Textiles
6101 Men's or boys' overcoats, car-coats, cloaks, etc., knitted
5%
Apparel
6102 Women's or girls' overcoats, car-coats, cloaks, etc., knitted
5%
Apparel
6103 Men's or boys' suits, ensembles, jackets, trousers, knitted
5%
Apparel
6104 Women's or girls' suits, ensembles, jackets, dresses, knitted
5%
Apparel
6106 Women's or girls' blouses, shirts and shirt-blouses, knitted
5%
Apparel
6107 Men's or boys' underpants, briefs, nightshirts, pyjamas, knitted
5%
Apparel
6108 Women's or girls' slips, petticoats, briefs, panties, nightdresses, knitted
5%
Apparel
6109 T-shirts, singlets and other vests, knitted
5%
Apparel
6110 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted
5%
Apparel
6115 Pantyhose, tights, stockings, socks and other hosiery
5%
Apparel
6201 Men's or boys' overcoats, car-coats, cloaks, etc., not knitted
5%
Apparel
6202 Women's or girls' overcoats, car-coats, cloaks, etc., not knitted
5%
Apparel
6203 Men's or boys' suits, ensembles, jackets, trousers, not knitted
5%
Apparel
6204 Women's or girls' suits, ensembles, jackets, dresses, not knitted
5%
Apparel
6205 Men's or boys' shirts, not knitted
5%
Apparel
6206 Women's or girls' blouses, shirts and shirt-blouses, not knitted
5%
Apparel
6301 Blankets and travelling rugs
5%
Apparel
6302 Bed linen, table linen, toilet linen and kitchen linen
5%
Home Textiles
6303 Curtains and interior blinds; curtain or bed valances
5%
Home Textiles
6304 Other furnishing articles
5%
Home Textiles
6306 Tarpaulins, awnings and sunblinds; tents
5%
Textiles
6307 Other made up articles, including dress patterns
5%
Textiles
6309 Worn clothing and other worn articles
5%
Apparel
6401 Waterproof footwear, with outer soles and uppers of rubber
5%
Footwear
6402 Other footwear with outer soles and uppers of rubber or plastics
5%
Footwear
6403 Footwear with outer soles of rubber, plastics, leather or composition leather
5%
Footwear
6404 Footwear with outer soles of rubber or plastics
5%
Footwear
6505 Hats and other headgear, knitted or crocheted
5%
Apparel
6506 Other headgear, whether or not lined or trimmed
5%
Apparel
6601 Umbrellas and sun umbrellas
18%
Accessories
6602 Walking-sticks, seat-sticks, whips and riding-crops
18%
Accessories
6603 Parts, trimmings and accessories of articles of heading 6601 or 6602
18%
Accessories
6901 Bricks, blocks, tiles and other ceramic goods of siliceous fossil meals
5%
Ceramics
6902 Refractory bricks, blocks, tiles and similar refractory ceramic constructional goods
5%
Ceramics
6903 Other refractory ceramic goods
5%
Ceramics
6907 Unglazed ceramic flags and paving, hearth or wall tiles
5%
Ceramics
6908 Glazed ceramic flags and paving, hearth or wall tiles
5%
Ceramics
6913 Statues and other ornamental ceramic articles
5%
Ceramics
6914 Other ceramic articles
5%
Ceramics
7007 Safety glass, toughened (tempered) glass, laminated glass
18%
Glass
7008 Multiple-walled insulating glass
18%
Glass
7010 Carboys, bottles, flasks, jars, pots and other containers
18%
Glass
7013 Glassware of a kind used for table, kitchen, toilet, office, indoor decoration
18%
Glass
7018 Glass beads, imitation pearls and articles of glass smallwares
5%
Glass
7019 Glass fibres and articles thereof
5%
Glass
7207 Semi-finished products of iron or non-alloy steel
5%
Metals
7208 Flat-rolled products of iron or non-alloy steel, not clad, plated or coated
5%
Metals
7210 Flat-rolled products of iron or steel, plated or coated with zinc
5%
Metals
7213 Bars and rods of iron or non-alloy steel
5%
Metals
7216 Angles, shapes and sections of iron or non-alloy steel
5%
Metals
7220 Flat-rolled products of stainless steel
5%
Metals
7225 Flat-rolled products of silicon-electrical steel
5%
Metals
7229 Other bars and rods of stainless steel or other alloy steel
5%
Metals
7301 Sheet piling of iron or steel, whether or not drilled or punched
5%
Metals
7308 Structures and parts of structures of iron or steel
18%
Metals
7318 Screws, bolts, nuts, coach screws, screw hooks, rivets, washers
18%
Metals
7326 Other articles of iron or steel
18%
Metals
7403 Refined copper and copper alloys, unwrought
5%
Metals
7407 Bars, rods and profiles of copper
5%
Metals
7409 Flat-rolled products of copper
5%
Metals
7410 Electrolytic copper foil
5%
Metals
7418 Table, kitchen or other household articles of copper
5%
Metals
7505 Nickel bars, rods, profiles and wire
5%
Metals
7508 Other articles of nickel
5%
Metals
7606 Aluminium plates, sheets and strip
5%
Metals
7608 Aluminium tubes and pipes
18%
Metals
7610 Aluminium structures and parts of structures
18%
Metals
7615 Other articles of aluminium
18%
Metals
7803 Lead bars, rods, profiles and wire
5%
Metals
7907 Zinc bars, rods, profiles and wire
5%
Metals
8003 Tin bars, rods, profiles and wire
5%
Metals
8108 Titanium and articles thereof
5%
Metals
8201 Hand tools of a kind used in agriculture, horticulture or forestry
18%
Tools
8202 Hand saws; blades for saws of all kinds
18%
Tools
8203 Files, rasps, pliers, pincers, tweezers, metal cutting shears, etc.
18%
Tools
8204 Hand-operated spanners and wrenches
18%
Tools
8205 Hand tools, incl. glaziers' diamonds, not elsewhere specified
18%
Tools
8207 Interchangeable tools for hand tools, for machine-tools or for power-operated hand tools
18%
Tools
8208 Knives and cutting blades, for machines or appliances
18%
Tools
8211 Knives with fixed blades
18%
Tools
8213 Scissors, tailors' shears and similar shears, and blades thereof
18%
Tools
8214 Other articles of cutlery
18%
Tools
8215 Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives
18%
Tools
8302 Base metal mountings, fittings and similar articles
18%
Hardware
8305 Fittings and similar articles for motor vehicles
18%
Auto Parts
8306 Bells, gongs and the like, non-electric
18%
Hardware
8308 Fasteners, clothes-hooks, eyes, Tubular rivets
18%
Hardware
8401 Nuclear reactors; fuel elements
5%
Machinery
8402 Steam or other vapour generating boilers
18%
Machinery
8403 Central heating boilers
18%
Machinery
8404 Auxiliary plant for use with boilers
18%
Machinery
8406 Steam turbines and other vapour turbines
18%
Machinery
8407 Spark-ignition reciprocating or rotary internal combustion piston engines
18%
Machinery
8408 Compression-ignition internal combustion piston engines (diesel or semi-diesel)
18%
Machinery
8411 Turbo-jets, turbo-propellers and other gas turbines
5%
Machinery
8412 Other engines and motors
18%
Machinery
8413 Pumps for liquids, fitted or designed to be fitted with a measuring device
18%
Machinery
8414 Air or vacuum pumps, air or other gas compressors and fans
18%
Machinery
8415 Air conditioners, comprising a motor-driven fan
18%
Electronics
8416 Furnace burners for liquid fuel, pulverised solid fuel or gas
18%
Machinery
8418 Refrigerators, freezers and other refrigerating or freezing equipment
18%
Appliances
8421 Centrifuges, incl. centrifugal dryers; filtering or purifying machinery
18%
Machinery
8422 Dish washing machines; machinery for cleaning or drying bottles
18%
Machinery
8424 Mechanical appliances for projecting, dispersing or spraying liquids or powders
18%
Machinery
8425 Pulley tackle and hoists, winches and capstans
18%
Machinery
8426 Ships' derricks; cranes
18%
Machinery
8427 Fork-lift trucks; other works trucks fitted with lifting or handling equipment
18%
Machinery
8428 Other lifting, handling, loading or unloading machinery
18%
Machinery
8429 Self-propelled bulldozers, angledozers, graders, levellers, scrapers
18%
Machinery
8430 Other moving, grading, levelling, scraping, excavating, boring machinery
18%
Machinery
8431 Parts suitable for use with the machinery of headings 8425 to 8430
18%
Machinery
8436 Other agricultural, horticultural, forestry, poultry-keeping machinery
18%
Machinery
8437 Machines for cleaning, sorting or grading seed, grain or dried leguminous vegetables
18%
Machinery
8443 Other printers, copiers and facsimile machines
18%
Electronics
8444 Machines for extruding man-made filaments
18%
Machinery
8445 Machines for producing textiles
18%
Machinery
8450 Household or laundry-type washing machines
18%
Appliances
8451 Machinery for washing, cleaning, wringing, ironing, drying, etc.
18%
Machinery
8456 Machine tools for working by laser, ultrasonic, etc.
18%
Machinery
8457 Machining centres, unit construction machines
18%
Machinery
8462 Forging or die-stamping machines and hammers
18%
Machinery
8463 Other machine tools for working metal
18%
Machinery
8465 Machine tools for working wood, cork, bone, hard rubber
18%
Machinery
8466 Parts and accessories suitable for use with machine tools
18%
Machinery
8467 Tools for working in the hand, pneumatic, hydraulic or with self-contained electric motor
18%
Tools
8469 Typewriters other than printers of heading 8443
18%
Electronics
8470 Calculating machines, pocket-size data recording, reproducing and displaying machines
18%
Electronics
8471 Automatic data processing machines and units thereof
18%
Electronics
8472 Other office machines
18%
Electronics
8473 Parts and accessories of the machines of headings 8469 to 8472
18%
Electronics
8479 Other machines and mechanical appliances
18%
Machinery
8481 Taps, cocks, valves and similar articles for pipes, boiler shells, tanks, vats or like
18%
Hardware
8482 Ball or roller bearings
18%
Machinery Parts
8483 Transmission shafts, cranks, bearing housings, gears, gearing
18%
Machinery Parts
8501 Electric motors and generators
18%
Electronics
8504 Electrical transformers, static converters and inductors
18%
Electronics
8507 Electric accumulators, including separators
18%
Electronics
8509 Electro-mechanical domestic appliances, with self-contained electric motor
18%
Appliances
8512 Electrical lighting or signalling equipment for cycles or motor vehicles
18%
Auto Parts
8516 Electric instantaneous or storage water heaters and immersion heaters
18%
Appliances
8517 Telephone sets, including smartphones and other apparatus for transmission
18%
Electronics
8518 Microphones, loudspeakers, headphones and earphones
18%
Electronics
8519 Sound recording or sound reproducing apparatus
18%
Electronics
8525 Transmission apparatus for radio-broadcasting or television
18%
Electronics
8527 Reception apparatus for radio-broadcasting
18%
Electronics
8528 Monitors and projectors, television reception apparatus
18%
Electronics
8529 Parts suitable for use with the apparatus of headings 8519 to 8528
18%
Electronics
8531 Electric sound or visual signalling apparatus
18%
Electronics
8536 Electrical apparatus for switching or protecting electrical circuits
18%
Electronics
8537 Boards, panels, consoles, desks, cabinets and other bases
18%
Electronics
8539 Electric filament or discharge lamps, including sealed beam lamp units
18%
Electronics
8541 Diodes, transistors and similar semiconductor devices
18%
Electronics
8542 Electronic integrated circuits
18%
Electronics
8543 Electrical machines and apparatus, having individual functions
18%
Electronics
8544 Insulated wire, cable and other insulated electric conductors
18%
Electronics
8545 Carbon electrodes, carbon brushes, lamp carbons, battery carbons
18%
Electronics
8546 Electrical insulators of any material
18%
Electronics
8547 Insulating fittings for electrical machines, appliances or equipment
18%
Electronics
8548 Waste and scrap of primary cells, primary batteries and electric accumulators
18%
Electronics
8601 Rail locomotives powered from an external source of electricity or by electric accumulators
5%
Transport
8602 Other rail locomotives; mobile workshops
5%
Transport
8603 Self-propelled railway or tramway coaches, vans and trucks
5%
Transport
8604 Railway or tramway maintenance or service vehicles
5%
Transport
8605 Railway or tramway passenger coaches, not self-propelled
5%
Transport
8606 Railway or tramway goods vans and wagons, not self-propelled
5%
Transport
8607 Parts of railway or tramway locomotives or rolling stock
18%
Transport
8701 Tractors (other than tractors of heading 8709)
28%
Auto & Vehicles
8702 Motor vehicles for the transport of ten or more persons
28%
Auto & Vehicles
8703 Motor cars and other motor vehicles for the transport of persons
28%
Auto & Vehicles
8704 Motor vehicles for the transport of goods
28%
Auto & Vehicles
8705 Special purpose motor vehicles
28%
Auto & Vehicles
8708 Parts and accessories of the motor vehicles of headings 8701 to 8705
28%
Auto Parts
8711 Motorcycles (including mopeds)
28%
Auto & Vehicles
8712 Bicycles and other cycles, not motorised
5%
Auto & Vehicles
8713 Carriages for disabled persons
5%
Auto & Vehicles
8714 Parts and accessories of vehicles of headings 8711 and 8712
18%
Auto Parts
8715 Baby carriages and parts thereof
5%
Auto & Vehicles
8716 Trailers and semi-trailers; other vehicles, not mechanically propelled
18%
Auto & Vehicles
8801 Balloons and dirigibles; gliders, hang gliders and other non-powered aircraft
5%
Aerospace
8802 Other aircraft (for example, helicopters, aeroplanes)
5%
Aerospace
8803 Parts of goods of heading 8801 or 8802
5%
Aerospace
8804 Parachutes, including dirigible parachutes and rotochutes
5%
Aerospace
8805 Aircraft launching gear, deck-arrestor or similar gear, ground flying trainers
5%
Aerospace
9001 Optical fibres and optical fibre bundles; optical fibre cables
18%
Optics
9002 Lenses, prisms, mirrors and other optical elements
18%
Optics
9003 Frames and mountings for spectacles, goggles or the like
5%
Optics
9004 Spectacles, goggles and the like
5%
Optics
9005 Binoculars, monoculars and other optical telescopes
18%
Optics
9007 Cinematographic cameras and projectors
18%
Electronics
9013 Liquid crystal devices; lasers, other than laser diodes
18%
Electronics
9015 Surveying, hydrographic, meteorological, geophysical instruments
18%
Scientific
9016 Balances of a sensitivity of 5 cg or better, with or without weights
18%
Scientific
9017 Drawing, marking-out or mathematical calculating instruments
18%
Scientific
9018 Instruments and appliances used in medical, surgical, dental or veterinary sciences
5%
Medical
9019 Mechano-therapy appliances; massage apparatus; psychological aptitude-testing apparatus
5%
Medical
9020 Other breathing appliances and gas masks
5%
Medical
9021 Orthopaedic appliances, crutches, surgical belts, trusses; splints and other fracture appliances
5%
Medical
9022 Apparatus based on the use of X-rays or of alpha, beta or gamma radiations
5%
Medical
9025 Thermometers, pyrometers, barometers, hygrometers and psychrometers
5%
Scientific
9026 Instruments and apparatus for measuring or checking the flow, level, pressure or other variables of liquids or gases
18%
Scientific
9027 Instruments and apparatus for physical or chemical analysis
18%
Scientific
9028 Gas, liquid or electricity supply or production meters
18%
Scientific
9029 Revolution counters, production counters, taximeters, speed indicators
18%
Electronics
9030 Oscilloscopes, spectrum analysers and other instruments for measuring electrical quantities
18%
Electronics
9031 Measuring or checking instruments, appliances and machines, not elsewhere specified
18%
Scientific
9032 Automatic regulating or controlling instruments and apparatus
18%
Electronics
9033 Parts and accessories for machines, appliances, instruments or apparatus of Chapter 90
18%
Scientific
9101 Wrist-watches, pocket-watches and other watches, with case of precious metal
18%
Watches
9102 Wrist-watches, pocket-watches and other watches, incl. stop-watches, other than those of heading 9101
18%
Watches
9103 Clocks with watch movements
18%
Watches
9104 Instrument panel clocks and clocks of a similar type
18%
Watches
9109 Clock movements, complete and assembled
18%
Watches
9110 Complete watch or clock movements, unassembled or partly assembled
18%
Watches
9111 Watch cases and parts thereof
18%
Watches
9113 Watch straps, watch bands and watch bracelets, and parts thereof
18%
Watches
9114 Other clock or watch parts
18%
Watches
9301 Military weapons, other than revolvers, pistols and arms of heading 9307
Nil / Exempt
Defence
9303 Other firearms and similar devices which operate by the firing of an explosive charge
18%
Defence
9304 Other arms (for example, spring, air or gas guns and pistols, truncheons)
18%
Defence
9305 Parts and accessories of articles of headings 9301 to 9304
18%
Defence
9306 Bombs, grenades, torpedoes, mines, missiles and similar munitions of war
Nil / Exempt
Defence
9503 Toys, including toy musical instruments and apparatus
Nil / Exempt
Toys
9504 Video game consoles and machines
18%
Electronics
9505 Festive, carnival or other entertainment articles
5%
Miscellaneous
9506 Articles and equipment for general physical exercise, gymnastics, athletics
18%
Sports
9507 Fishing rods, fish-hooks and other line fishing tackle
18%
Sports
9603 Brooms, brushes, hand-operated mechanical floor sweepers
18%
Household
9608 Ball point pens; marker pens and felt tipped pens
18%
Stationery
9609 Pencils (other than pencils of heading 9608), crayons, pastels, drawing charcoals
18%
Stationery
9613 Cigarette lighters and other lighters
18%
Accessories
9616 Spray guns and similar appliances
18%
Tools
9618 Tailors' dummies and other lay figures
18%
Miscellaneous
9619 Sanitary towels (pads) and tampons, napkins and napkin liners
18%
Household
9701 Paintings, drawings and pastels
Nil / Exempt
Art
9702 Original engravings, prints and lithographs
Nil / Exempt
Art
9703 Original sculptures and statuary
Nil / Exempt
Art
9705 Collections and collectors' pieces
Nil / Exempt
Art
9706 Antiques of an age exceeding one hundred years
Nil / Exempt
Art
SAC-1 Accounting, bookkeeping and auditing services
18%
Professional Services SAC
SAC-2 Tax consultancy and tax filing services
18%
Professional Services SAC
SAC-4 Architectural and engineering services
18%
Professional Services SAC
SAC-5 Consultancy services (IT, management, business)
18%
Professional Services SAC
SAC-6 Software development and IT services
18%
IT Services SAC
SAC-7 Website hosting and cloud services
18%
IT Services SAC
SAC-8 Data processing and related services
18%
IT Services SAC
SAC-9 Advertising and marketing services
18%
Services SAC
SAC-10 Management consulting and corporate services
18%
Services SAC
SAC-11 Courier and express delivery services
18%
Services SAC
SAC-12 Transport services of goods by road
5%
Transport SAC
SAC-13 Transport of passengers by motor vehicles
5%
Transport SAC
SAC-14 Railway passenger transport services
5%
Transport SAC
SAC-15 Air transport of passengers
5%
Transport SAC
SAC-16 Freight air transport services
Nil / Exempt
Transport SAC
SAC-17 Courier and parcel delivery services
18%
Services SAC
SAC-18 Telecommunication services
18%
Telecom SAC
SAC-19 Internet broadband services
18%
Telecom SAC
SAC-20 Financial leasing services
18%
Financial Services SAC
SAC-21 Banking and financial services
18%
Financial Services SAC
SAC-22 Insurance services (general insurance)
18%
Insurance SAC
SAC-23 Insurance services (life insurance)
Nil / Exempt
Insurance SAC
SAC-24 Reinsurance services
18%
Insurance SAC
SAC-25 Real estate services (renting of immovable property)
18%
Real Estate SAC
SAC-26 Construction services of residential complex
1%
Construction SAC
SAC-27 Construction services (other than residential)
18%
Construction SAC
SAC-28 Repair and maintenance services of motor vehicles
18%
Auto Services SAC
SAC-29 Beauty, physical well-being, slimming and spa services
18%
Services SAC
SAC-30 Event management and exhibition services
18%
Services SAC
SAC-31 Restaurant and catering services
5%
Food Services SAC
SAC-32 Hotel accommodation services
5%
Hospitality SAC
SAC-33 Railway, bus and other passenger transport services
5%
Transport SAC
SAC-34 Educational services
Nil / Exempt
Education SAC
SAC-35 Healthcare services (by hospitals/medical practitioners)
Nil / Exempt
Healthcare SAC
SAC-36 Funeral, burial and cremation services
18%
Services SAC
SAC-37 Public transport services by bus
Nil / Exempt
Transport SAC
SAC-38 Coaching and training services
18%
Education SAC
SAC-39 Photography services
18%
Services SAC
SAC-40 Fitness centre and gym services
18%
Services SAC
SAC-41 Social events and social events management services
18%
Services SAC
SAC-42 Intellectual property services
18%
Services SAC
SAC-43 Business exhibition services and fair services
18%
Services SAC
SAC-44 Membership services for clubs, associations etc.
18%
Services SAC
SAC-45 Consultancy services of engineers, architects, etc.
18%
Professional Services SAC
SAC-46 Works contract services
18%
Construction SAC
SAC-47 Construction services of buildings
9%
Construction SAC
SAC-48 Civil engineering works
18%
Construction SAC
